Kansas § 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax

Kansas Statutes

§ 79-32,140a — Accrual of interest and penalties on underpayment or overpayment of income tax

Kansas § 79-32,140a

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-32,140a (Accrual of interest and penalties on underpayment or overpayment of income tax) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-32,140a (2026).

Text

(a)Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.

(b)Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.
(b) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.