Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3268c
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; waiver of penalties.


79-3268c. Same; waiver of penalties. In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon the finding of any circumstance allowing waiver of civil penalties pursuant to the federal internal revenue code, as in effect on January 1, 2002.
History: L. 2002, ch. 186, 15; July 1.

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