79-3109a.
History: L. 1971, ch. 297, § 2; Repealed, L. 1982, ch. 407, § 5; May 13.
CASE ANNOTATIONS
1. Situs of intangibles used in business was taxpayer's business office. In re Application of Angle for Relief from Tax Grievance, 237 Kan. 817, 819, 703 P.2d 825 (1985).