Same; application of K.S.A. 79-3271 through 79-3292.
K.S.A. 79-3293
in effect79-3293. Same; application of K.S.A. 79-3271 through 79-3292.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1962.
L. 1963, ch. 485, § 23; April 25.
CASE ANNOTATIONS
1. Income from sale of oil and gas leases constituted nonbusiness income from intangible personal property; taxable at commercial domicile. Western Natural Gas Co. v. McDonald, 202 Kan. 98, 102, 446 P.2d 781.
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0093.htmlFetched: 10/20/2026
