Kansas Statutes
§ 79-3233j — Offset of tax overpayments against tax underpayments
Kansas § 79-3233j
This text of Kansas § 79-3233j (Offset of tax overpayments against tax underpayments) 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. § 79-3233j (2026).
Text
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.
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Legislative History
L. 2002, ch. 186, § 7; July 1.
Nearby Sections
15
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Bluebook (online)
Kansas § 79-3233j, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3233j.