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Terms Used In Kansas Statutes 79-1106

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.

It is hereby declared to be the intention of the legislature to levy a tax on national banking associations, banks, trust companies, federally chartered savings banks and savings and loan associations, which tax shall be in lieu of ad valorem taxes which might otherwise be imposed upon the intangible assets of such national banking associations, banks, trust companies, federally chartered savings banks and savings and loan associations.