Supreme Court of Kansas February 28, 1992, 66,701 (Farmers Banshares of Abilene, Inc. v. Graves)

The opinion of the court was delivered by

Abbott, J.:

Farmers Banshares of Abilene, Inc., (Farmers) filed this action on behalf of itself and a class of corporations similarly situated, seeking mandamus and injunctive relief to compel the Kansas Secretary of State (the Secretary) to refund corporate franchise taxes that had been collected from the proposed class.