Kansas Statutes
Article 24 - Court Of Tax Appeals; Miscellaneous Taxation Provisions
74-2436 Records of proceedings; seal; evidence; oaths; quorum.

74-2436. Records of proceedings; seal; evidence; oaths; quorum. The board shall keep an accurate record of its official proceedings, and shall keep a common seal of such design as shall be determined by the board. Copies of records of the board, certified by the secretary and attested with the seal of the board, shall be received in evidence with like effect as copies of other public records. The secretary of the board shall be the custodian of the seal and records and be authorized to affix the seal in all proper cases. The secretary or any member of the board shall have the power to administer oaths in all matters before the board. Two members of the board shall constitute a quorum.
History: L. 1957, ch. 429, § 4; L. 2008, ch. 109, § 12; L. 2014, ch. 141, § 66; July 1.

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Structure Kansas Statutes

Kansas Statutes

Chapter 74 - State Boards, Commissions And Authorities

Article 24 - Court Of Tax Appeals; Miscellaneous Taxation Provisions

74-2424 Tax information; limits on dissemination and use.

74-2426 Orders of board rendered in accordance with Kansas administrative procedure act; petition for reconsideration; costs; bond, when required; judicial review; service by electronic means.

74-2427 Same; duties of county attorneys.

74-2429 Motor fuels tax law administration by director of taxation.

74-2433 State board of tax appeals; membership, qualifications, appointment and confirmation, terms, continuing education requirements; chief hearing officer; executive director; publication of decisions; no capacity to sue or be sued; proceedings in...

74-2433a Board established as independent agency.