Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-6a13
Uncollectable motor carrier taxes; abatement and removal from accounts of division
Official textksrevisor.govlast amended
Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under the provisions of K.S.A. 79-6a15 , may be abated and removed from the accounts receivable file of the division of property valuation in the manner hereinafter provided.
Amendment history
L. 1974, ch. 422, § 1; July 1.
Source: view the official text
In this article (16 sections)
- 79-6a01 · Over-the-road motor vehicles and rolling equipment of motor…
- 79-6a02 · Same; statement or schedule; contents; failure to file,…
- 79-6a03 · Same; assessed valuation; computation
- 79-6a04 · Same; annual tax levy; rate; tax situs; statement, contents;…
- 79-6a05 · Repealed
- 79-6a06 · Repealed
- 79-6a07 · Same; civil actions, when
- 79-6a08 · Same; records of carriers; inspections by director of…
- 79-6a09 · Same; revolving fund for payment of refunds
- 79-6a10 · Same; payment of taxes under protest; requirements;…
- 79-6a11 · Same; collection of unpaid taxes; tax lien
- 79-6a12 · Same; rules and regulations
- 79-6a13 · Uncollectable motor carrier taxes; abatement and removal from…
- 79-6a14 · Determination by director to abate account; petition to state…
- 79-6a15 · Same; authorized reasons or basis for abatement
- 79-6a16 · Same; notice and record of abatement; abatement of court costs