Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3233h
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; uncollectible accounts; death of individual or
dissolution of corporation.
Keywords:


Body:

79-3233h. Same; uncollectible accounts; death of individual or dissolution of corporation. Any individual and corporate tax indebtedness, including the penalty and interest thereon which is determined by the secretary to be an uncollectible account by reason of the death of the person owing the tax and leaving no estate or by the dissolution of a corporation may be abated in the manner and subject to the limitations prescribed by K.S.A. 79-3233g.
History: L. 1969, ch. 450, 5;L. 1999, ch. 94, 5; July 1.


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

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