State Codes and Statutes
Statutes > Kansas > Chapter48 > Article2 > Statutes_2036748-201
48-201. Composition and organization; term "Kansas state guard"defined; tax exemptions to instrumentalities of armed forces.The Kansas army and air national guard shall consist of such units asthe governor of Kansas may from time to time authorize to be formed, all tobe formed and organized in accordance with the laws governing the regulararmy and regular air force of the United States and the regulations issuedby the secretary of defense, the department of the army and the departmentof the air force of the United States. Wherever the term Kansas state guardis used in this chapter, it shall be understood to consist of such units ofthe organized militia as the governor of Kansas may from time to timeauthorize to be formed when the national guard has been ordered or calledinto federal service. No excise taxes of this state, direct or indirect,other than those on distilled spirits or wine, and motor fuels shall beimposed upon the sale, use, delivery or storage of articles of merchandiseto any instrumentality of the armed forces of the United States engaged inresale activities to members of the armed forces, except those state excisetaxes which may be specifically authorized by the various acts of thecongress of the United States: Provided, That any tax collected incontravention of the terms of this act shall be repaid in cash or taxcredit by the director of revenue and taxation of the state of Kansas undersuch rules and regulations as he or she may adopt.
History: L. 1917, ch. 220, § 1; R.S. 1923, 48-201; L. 1951, ch. 321, § 1; L.1957, ch. 306, § 1; L. 1965, ch. 335, § 1; June30.
