Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3235b
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Procedures for the issuance of warrants and the levy
upon property resulting from tax delinquency.
Keywords:


Body:

79-3235b. Procedures for the issuance of warrants and the levy upon property resulting from tax delinquency. (a) Notwithstanding any provision of K.S.A. 79-3235, and amendments thereto, to the contrary, the procedures set forth by this section shall apply to the issuance of any warrant and the levy upon property pursuant to such provisions.
(b) The secretary or the secretary's designee shall notify in writing the person who is the subject of the warrant of the filing of a warrant under K.S.A. 79-3235, and amendments thereto. The notice required shall be given in person, left at the dwelling or usual place of business of such person or sent by certified or registered mail to such person's last known dwelling address, not more than five business days after the day of the filing of the notice of lien. The notice shall include in simple and nontechnical terms the amount of unpaid taxes, the administrative appeals available to the taxpayer with respect to such warrant and the procedures relating to such appeals, and the provisions of law and procedures relating to the release of warrants on property.
History: L. 2002, ch. 185, 27; June 6.


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

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