Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3233j
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Offset of tax overpayments against tax underpayments.


79-3233j. Offset of tax overpayments against tax underpayments. If the amount of any tax payment, estimated or otherwise, made during any calendar year or other taxable period exceeds the taxpayer's liability for which such payment was made, any excess shall be applied to any other tax then owed the state of Kansas by such taxpayer, including fines, penalties and interests, if any, and the balance of such excess, if any, shall be refunded to the taxpayer.
History: L. 2002, ch. 186, 7; July 1.

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