Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,140a
Accrual of interest and penalties on underpayment or overpayment of income tax
Official textksrevisor.govlast amended
# (a)
Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140 , an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.
# (b)
Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140 , an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.
Amendment history
L. 1984, ch. 351, § 22; May 3.
Source: view the official text
In this article (40 sections)
- 79-32,118 · Kansas deduction of an individual
- 79-32,119 · Kansas standard deduction of an individual
- 79-32,120 · Kansas itemized deductions of an individual
- 79-32,121 · Kansas personal exemptions. [See Revisor's Note]
- 79-32,121a · Application of K.S.A. 79-32,121
- 79-32,121b · Kansas exemptions for an individual. [See Revisor's Note]
- 79-32,127 · Repealed
- 79-32,128 · Individual who is Kansas resident for part of year,…
- 79-32,129 · Partners, not partnership, subject to tax
- 79-32,130 · Partners and partnerships; federal income tax provisions…
- 79-32,131 · Partnership modification for a partner
- 79-32,132 · Repealed
- 79-32,133 · Determination of distributive share
- 79-32,134 · Kansas taxable income of a resident estate or trust
- 79-32,135 · Share of a resident estate, trust, or beneficiary in Kansas…
- 79-32,136 · Kansas taxable income of a nonresident estate or trust
- 79-32,137 · Share of a nonresident estate, trust or beneficiary in…
- 79-32,138 · Kansas taxable income of corporations; addition and…
- 79-32,139 · Taxation of subchapter S corporate income
- 79-32,140 · Credit for taxes paid in section 337 liquidation
- 79-32,140a · Accrual of interest and penalties on underpayment or…
- 79-32,141 · Allocation of income and deductions
- 79-32,142 · Consolidated returns
- 79-32,143 · Kansas net operating loss for corporations
- 79-32,143a · Expense deduction for certain depreciable property;…
- 79-32,144 · Repealed
- 79-32,145 · Repealed
- 79-32,146 · Repealed
- 79-32,147 · Repealed
- 79-32,148 · Repealed
- 79-32,149 · Repealed
- 79-32,150 · Repealed
- 79-32,151 · Repealed
- 79-32,152 · Repealed
- 79-32,152a · Repealed
- 79-32,152b · Repealed
- 79-32,152c · Repealed
- 79-32,152d · Repealed
- 79-32,152e · Repealed
- 79-32,152f · Repealed