Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-1113
National banking associations and banks and corporations holding stock therein; exemption from intangibles tax
Shares, shares of stock or other evidence of ownership of national banking associations and banks located or doing business within the state, and all income therefrom and the shares, shares of stock or other evidence of ownership of corporations holding stock of a national banking association or bank located or doing business in Kansas, to the extent the income of such corporation is attributable to dividends received on such stock, and all income therefrom, shall be exempt from the tax imposed on moneys, notes and other evidences of debt by K.S.A. 79-3109 and any amendments thereof.
Amendment history
L. 1963, ch. 463, § 8; L. 1970, ch. 390, § 2; July 1.
Source: view the official text
In this article (40 sections)
- 79-1101 · Repealed
- 79-1101a · Transferred
- 79-1101c · Repealed
- 79-1102 · Repealed
- 79-1103 · Repealed
- 79-1105 · Repealed
- 79-1105a · Repealed
- 79-1105b · Repealed
- 79-1105c · Taxation of the business of banking; prohibiting certain…
- 79-1106 · Taxation of national banking associations, banks, trust…
- 79-1107 · National banking associations and state banks; computation of…
- 79-1108 · Trust companies and savings and loan associations; tax…
- 79-1108a · Repealed
- 79-1109 · "Net income" defined; deductions
- 79-1109a · Application of K.S.A. 79-1107 and 79-1109
- 79-1110 · Taxation of national banking associations, banks, trust…
- 79-1110a · Application of K.S.A. 79-1110
- 79-1111 · Same; administration of act; rules and regulations
- 79-1112 · Disposition of tax moneys; privilege tax refund fund…
- 79-1113 · National banking associations and banks and corporations…
- 79-1114 · Repealed
- 79-1115 · Application of K.S.A. 79-1107 and 79-1108
- 79-1116 · Application of K.S.A. 79-1107, 79-1108 and 79-1109
- 79-1117 · Credit against tax for making certain property used in trade…
- 79-1118 · Repealed
- 79-1119 · Reports, statements, lists and returns; preservation;…
- 79-1120 · Recapture tax; definitions
- 79-1121 · Same; imposition; computation of amount
- 79-1122 · Same; time for assessment and payment; penalties
- 79-1123 · Administration of act; rules and regulations
- 79-1124 · Same; disposition of moneys; refunds
- 79-1125 · Expired
- 79-1126 · Credit against tax for interest rate reduction for…
- 79-1126a · Credit against tax for interest rate reductions on certain…
- 79-1127 · Estimated tax; manner of payment; penalties
- 79-1128 · Allocation and apportionment of income of financial…
- 79-1129 · Procedures and methodology in determining allocable and…
- 79-1130 · Same; receipts factor defined and described
- 79-1131 · Same; property factor defined and described
- 79-1132 · Same; payroll factor defined and described