Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-344
Chapter Title:TAXATION
Article Title:LISTING PROPERTY FOR TAXATION
Tax Type:Property Tax
Brief Description:Cancellation of personal property tax, when.
Keywords:


Body:

79-344. Cancellation of personal property tax, when. (a) Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1991.
History: L. 1992, ch. 282, 16; May 28.


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

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