Application of 79-32,195, 79-32,197 and 79-32,197a.
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79-32,199b.Application of 79-32,195, 79-32,197 and 79-32,197a. The provisions of K.S.A. 79-32,195, 79-32,197 and 79-32,197a shall be applicable to all taxable years commencing after December 31, 2000.