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.
History: L. 1937, ch. 356, § 1; L. 1943, ch. 289, § 1; L. 1972, ch. 358, § 1; July 1.
Structure Kansas Statutes
Article 9 - Car Companies And Owners
79-907 Rate of tax; situs; definition of gross earnings within state.
79-910 Notice of incorrectness of insufficiency; procedure upon failure to file report.
79-911 Hearings; review of findings; refunds.
79-914 Penalty for nonpayment by railroad company.
79-915 Actions to recover delinquent taxes and penalties; additional taxes.
79-917 Disposition of moneys; refund claims.
79-919 Transfer of administration to director of taxation.
79-920 Preservation of actions and proceeding upon transfer of administration.