Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3268c
Same; waiver of penalties
Official textksrevisor.govlast amended
In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon the finding of any circumstance allowing waiver of civil penalties pursuant to the federal internal revenue code, as in effect on January 1, 2002.
Amendment history
L. 2002, ch. 186, § 15; July 1.
Source: view the official text
In this article (40 sections)
- 79-3251 · Repealed
- 79-3252 · Repealed
- 79-3253 · Repealed
- 79-3254 · Repealed
- 79-3255 · Repealed
- 79-3256 · Repealed
- 79-3257 · Repealed
- 79-3258 · Repealed
- 79-3259 · Repealed
- 79-3260 · Repealed
- 79-3261 · Repealed
- 79-3262 · Repealed
- 79-3263 · Repealed
- 79-3264 · Repealed
- 79-3265 · Repealed
- 79-3266 · Repealed
- 79-3267 · Repealed
- 79-3268 · Taxpayer bill of rights and privileges
- 79-3268a · Taxpayer bill of rights; department of revenue…
- 79-3268b · Same; duty of department to comply with taxpayer's…
- 79-3268c · Same; waiver of penalties
- 79-3268d · Same; closing letters
- 79-3268e · Same; department of revenue correspondence with taxpayer;…
- 79-3268f · Same; duty of department to comply with taxpayer's…
- 79-3268g · Same; waiver of penalties
- 79-3268h · Same; closing letters
- 79-3269 · Tax treatment of professional employer organizations;…
- 79-3270 · Reserved
- 79-3271 · Apportionment of net income; definitions
- 79-3271a · Repealed
- 79-3271b · Repealed
- 79-3272 · Same; allocation and apportionment
- 79-3273 · Same; taxpayer taxable in another state
- 79-3274 · Apportionment of net income; nonbusiness income allocation
- 79-3275 · Same; rents and royalties; extent of utilization of tangible…
- 79-3276 · Same; capital gains and losses from sales of property
- 79-3277 · Same; interest and dividends
- 79-3278 · Same; patent and copyright royalties
- 79-3279 · Apportionment of net income; apportionment of business…
- 79-3280 · Same; property factor defined