Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-906
Definitions
As used in this act:
# (1)
The words "organization" or "organizations" shall mean: Every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts, or business trust, every association for profit, every partnership, and every individual who shall own any passenger, sleeping, parlor, refrigerator, oil or gas tank, observation, dining or freight cars, other than a railroad company operating its own or leased lines.
# (2)
The word "director" means the director of taxation.
Amendment history
L. 1937, ch. 356, § 1; L. 1943, ch. 289, § 1; L. 1972, ch. 358, § 1; July 1.
Source: view the official text
In this article (18 sections)
- 79-901 · Repealed
- 79-902 · Repealed
- 79-905 · Repealed
- 79-906 · Definitions
- 79-907 · Rate of tax; situs; definition of gross earnings within state
- 79-908 · Railroad companies to withhold tax, file statements annually…
- 79-909 · Repealed
- 79-910 · Notice of incorrectness of insufficiency; procedure upon…
- 79-911 · Hearings; review of findings; refunds
- 79-911a · Ad valorem tax basis; complaints as to rate; hearing; cost…
- 79-913 · Repealed
- 79-914 · Penalty for nonpayment by railroad company
- 79-915 · Actions to recover delinquent taxes and penalties; additional…
- 79-916 · Invalidity of part
- 79-917 · Disposition of moneys; refund claims
- 79-918 · Estoppel, when
- 79-919 · Transfer of administration to director of taxation
- 79-920 · Preservation of actions and proceeding upon transfer of…