Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-5114
Chapter Title:TAXATION
Tax Type:Vehicles Rental Excise Tax; Property Tax
Brief Description:Delinquent tax; interest.


79-5114. Delinquent tax; interest. All taxes levied upon motor vehicles under the provisions of this act which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, of the tax remaining due and unpaid from the date the same became due to the date of payment and such interest shall be credited to the county general fund and retained by the county.
History: L. 1979, ch. 309, 14; L. 1980, ch. 325, 5; L.1980, ch. 308, 27; L. 1981, ch. 382, 2;L. 1992, ch. 319, 9; Jan. 1, 1993.

Date Composed: 04/04/2011 Date Modified: 04/04/2011