The provisions of this act shall apply to all taxable years commencing after December 31, 1970.
K.S.A. 79-5a10
Application of K.S.A. 79-5a04
L. 1971, ch. 295, § 2; April 19.
Official source: Kansas Office of Revisor of Statutes. Reproduced from public-domain Kansas statutes; confirm against the official source for the current text. Not legal advice.