Kansas § 79-3233b Compromise of delinquent income taxes of taxpayer; annual report by director; filing

Kansas Statutes

§ 79-3233b — Compromise of delinquent income taxes of taxpayer; annual report by director; filing

Kansas § 79-3233b

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-3233b (Compromise of delinquent income taxes of taxpayer; annual report by director; filing) 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. § 79-3233b (2026).

Text

(a)The secretary shall maintain a record of each abatement that reduces a final tax liability by $5,000 or more. Such record shall contain:

(1)The name and address of the taxpayer, and the petitioner, if different;

(2)the disputed tax liability including penalty and interest;

(3)the taxpayer's grounds for contesting the liability together with all supporting evidence;

(4)all staff recommendations, reports and audits;

(5)the reasons for, conditions to, and the amount of the abatement; and (6) the payment made, if any. Such records shall be maintained by the department for nine years.

(b)The secretary shall make an annual report that identifies the taxpayer, summarizes the issues and the reasons for abatement, and states the amount of liability that was abated pursuant to this section

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(a) The secretary shall maintain a record of each abatement that reduces a final tax liability by $5,000 or more. Such record shall contain: (1) The name and address of the taxpayer, and the petitioner, if different; (2) the disputed tax liability including penalty and interest; (3) the taxpayer's grounds for contesting the liability together with all supporting evidence; (4) all staff recommendations, reports and audits; (5) the reasons for, conditions to, and the amount of the abatement; and (6) the payment made, if any. Such records shall be maintained by the department for nine years.
(b) The secretary shall make an annual report that identifies the taxpayer, summarizes the issues and the reasons for abatement, and states the amount of liability that was abated pursuant to this section for each abatement that reduced a final tax liability by $5,000 or more. The secretary shall file the report with the secretary of state and the attorney general on or before September 30 of each year. Any other provision of law notwithstanding, the secretary shall make the annual report available for public inspection upon written request.
Section was also amended by L. 2021, ch. 57, § 4, but that version was repealed by L. 2021, ch. 113, § 9.

Legislative History

L. 1965, ch. 527, § 2; L. 1967, ch. 496, § 1; L. 1974, ch. 439, § 1; L. 1999, ch. 94, § 3; L. 2005, ch. 37, § 1; L. 2011, ch. 20, § 1; L. 2021, ch. 36, § 4; July 1.