Statute 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 as
the governor of Kansas may from time to time authorize to be formed, all to
be formed and organized in accordance with the laws governing the regular
army and regular air force of the United States and the regulations issued
by the secretary of defense, the department of the army and the department
of the air force of the United States. Wherever the term Kansas state guard
is used in this chapter, it shall be understood to consist of such units of
the organized militia as the governor of Kansas may from time to time
authorize to be formed when the national guard has been ordered or called
into federal service. No excise taxes of this state, direct or indirect,
other than those on distilled spirits or wine, and motor fuels shall be
imposed upon the sale, use, delivery or storage of articles of merchandise
to any instrumentality of the armed forces of the United States engaged in
resale activities to members of the armed forces, except those state excise
taxes which may be specifically authorized by the various acts of the
congress of the United States:
Provided, That any tax collected in
contravention of the terms of this act shall be repaid in cash or tax
credit by the director of revenue and taxation of the state of Kansas under
such 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; June
30.