Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-1122
Chapter Title:TAXATION
Article Title:BANKS, BANKING BUSINESSES, TRUST COMPANIES AND SAVINGS AND LOAN
Tax Type:Property Tax; Corporate Income Tax; Privilege
Brief Description:Same; time for assessment and payment; penalties.
Keywords:


Body:

79-1122. Same; time for assessment and payment; penalties. The tax imposed under K.S.A. 79-1121 shall be assessed by the director of taxation within sixty (60) days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan association liable for the payment of the tax imposed in K.S.A. 79-1121, shall make payment thereof within thirty (30) days of the date of assessment; and each shall be subject to the penalties imposed on corporations by K.S.A. 79-3228 and K.S.A. 79-3234 insofar as the same can be made applicable.
History: L. 1979, ch. 314, 5; July 1.


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

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