Kansas Statutes

§ 79-344 — Cancellation of personal property tax, when

Kansas § 79-344

JurisdictionKansas

Ch. 79TAXATION

Art. 3LISTING PROPERTY FOR TAXATION

This text of Kansas § 79-344 (Cancellation of personal property tax, when) 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. § 79-344 (2026).

Text

(a)Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued.

(b)The provisions of this section shall apply to all taxable years commencing after December 31, 1991.

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Legislative History

L. 1992, ch. 282, § 16; May 28.

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Bluebook (online)

Kansas § 79-344, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-344.