74-2422.
History: L. 1939, ch. 288, § 13; L. 1943, ch. 290, § 13; Repealed, L. 1957, ch. 429, § 40; July 1.
CASE ANNOTATIONS
1. Question whether practices and policies have same effect as rules and regulations discussed. Aircraft Steel & Supply Co. v. State Comm. of Revenue and Taxation, 173 Kan. 524, 531, 249 P.2d 664.
2. Mentioned; "factor formula" accounting method (K.S.A. 79-3218) held applicable. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 362, 365, 304 P.2d 504.