Same; petition to state board of tax appeals for approval or disapproval of abatement; abatement by director; list of indebtedness abated preserved as a public record

Official textksrevisor.govlast amended 2025

# (a)

In all cases where the income tax liability exceeds the sum of $100 including penalties and interest, the secretary shall petition the state board of tax appeals to abate such income tax liability and include the name of the debtor, the year in which the tax is due and the grounds for abatement as prescribed in K.S.A. 79-3233i , and amendments thereto.

# (b)

The state board of tax appeals may, within 60 days after the petition is filed by the secretary, approve or disapprove the requested abatement. The secretary shall prepare an order abating any tax indebtedness that has been approved by the board or has been submitted to and not specifically disapproved by the board within 60 days of the filing of the petition. Notwithstanding any other contrary law, a list of all tax indebtedness abated under this section shall be preserved as a public record.

Amendment history

L. 1969, ch. 450, § 4; L. 1999, ch. 94, § 4; L. 2008, ch. 109, § 115; L. 2014, ch. 141, § 122; L. 2025, ch. 29, § 10; July 1.

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