Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3233h
Same; uncollectible accounts; death of individual or dissolution of corporation
Official textksrevisor.govlast amended
Any individual and corporate tax indebtedness, including the penalty and interest thereon which is determined by the secretary to be an uncollectible account by reason of the death of the person owing the tax and leaving no estate or by the dissolution of a corporation may be abated in the manner and subject to the limitations prescribed by K.S.A. 79-3233g .
Amendment history
L. 1969, ch. 450, § 5; L. 1999, ch. 94, § 5; July 1.
Source: view the official text
In this article (40 sections)
- 79-3225 · Time for payment of tax; cancellation of tax; extension of…
- 79-3226 · Examination of returns; notice of additional tax; informal…
- 79-3226a · Repealed
- 79-3226b · Repealed
- 79-3226c · Repealed
- 79-3227 · Repealed
- 79-3228 · Penalties and interest
- 79-3228a · Failure to file or filing of insufficient return, mandamus…
- 79-3229 · Jeopardy assessments, when; procedures; closing of taxable…
- 79-3230 · Periods of limitation; extension agreements; notice of…
- 79-3231 · Repealed
- 79-3232 · Repealed
- 79-3233 · Powers of secretary or designee
- 79-3233a · Compromise of delinquent income taxes of taxpayers;…
- 79-3233b · Compromise of delinquent income taxes of taxpayer; annual…
- 79-3233c · Repealed
- 79-3233d · Repealed
- 79-3233e · Abatement of certain income tax liabilities
- 79-3233f · Repealed
- 79-3233g · Same; petition to state board of tax appeals for approval or…
- 79-3233h · Same; uncollectible accounts; death of individual or…
- 79-3233i · Same; uncollectible accounts; account $25 or less or…
- 79-3233j · Offset of tax overpayments against tax underpayments
- 79-3234 · Tax information, report and returns; preservation; limits on…
- 79-3234a · Repealed
- 79-3234b · Repealed
- 79-3234c · Repealed
- 79-3234d · Repealed
- 79-3235 · Collection of delinquent taxes; tax lien
- 79-3235a · Procedures for the issuance of warrants and the levy upon…
- 79-3235b · Procedures for the issuance of warrants and the levy upon…
- 79-3236 · Rules and regulations
- 79-3237 · Repealed
- 79-3238 · Repealed
- 79-3239 · Severability
- 79-3240 · Application of act
- 79-3241 · Repealed
- 79-3242 · Repealed
- 79-3243 · Repealed
- 79-3244 · Repealed