75-5146. Installment pay plans for tax liability; conditions; rules and regulations. (a) Any taxpayer or legal representative of any taxpayer may petition the secretary or secretary's designee for a pay plan whereby the taxpayer may pay an outstanding tax liability, including interest and penalty, on the installment method. The taxpayer shall submit to the secretary or secretary's designee a financial statement which verifies the taxpayer's inability to submit payment in full.
(b) The secretary or secretary's designee shall determine whether a pay plan is warranted by the taxpayer's financial condition and shall determine the length and conditions for such plan. If a taxpayer fails to comply with the terms of a pay plan established by the secretary or secretary's designee under this act, all tax, interest and penalty which is due shall be immediately collectible.
(c) The secretary shall adopt rules and regulations to administer and implement this act including the establishment of criteria governing the length and terms of such plans.
History: L. 1988, ch. 383, ยง 4; April 14.
Structure Kansas Statutes
Chapter 75 - State Departments; Public Officers And Employees
Article 51 - Department Of Revenue
75-5102 Director of taxation; creation and administration of the division of taxation.
75-5104 Same; transfer of rule and regulation authority to secretary of revenue.
75-5105a Director of property valuation; powers and duties.
75-5107 Same; transfer of rule and regulation authority to secretary of revenue.
75-5110 Director of vehicles; creation and administration of division of vehicles.
75-5112 Transfer of rules and regulation authority to secretary of revenue.
75-5113 Agreements between secretary of revenue and secretary of transportation.
75-5118 Director and division of alcoholic beverage control; transfer of powers, duties, functions.
75-5120a Rules and regulations.
75-5121 Attorneys for department; appointment; chief attorney.
75-5122 Employees; appointing authority; classified civil service.
75-5124 Same; transfer of employees; rights preserved.
75-5125 Same; transfer of property and records.
75-5126 Same; governor to resolve conflicts.
75-5127 Organization of department; delegation of powers.
75-5128 Surety bonds and escrow agreements made under acts administered by secretary of revenue.
75-5129 Sale of certain state real estate in Clark county authorized; procedure.
75-5130 Sale of certain property in Wallace county; procedure.
75-5131 Sale of certain property in Cherokee county; procedure.
75-5132 Sale of tax forms and related publications; disposition of proceeds; publications fee fund.
75-5133a Exchange of information agreements between secretaries of revenue and human resources.
75-5133c Fingerprinting and criminal history; access to federal tax information.
75-5135 Authority to receive federal or other funds.
75-5141 Same; fees for collection agency services; disposition of amounts collected.
75-5142 Same; performance bond requirement.
75-5143 Same; debt collection agency agreement under Kansas income tax act.
75-5144 Same; reciprocal agreements with agencies of other states.
75-5145 Same; unlawful to utilize or divulge information; penalty.
75-5146 Installment pay plans for tax liability; conditions; rules and regulations.
75-5148 Additional penalty for collection of delinquent tax.
75-5151 Electronic funds transfers; authority of secretary of revenue.
75-5151a Filing by electronic means of returns prepared by paid preparers.
75-5152 Sales and compensating tax attributable to sale of aviation fuel.
75-5153 Additional tax assessments; deposits; interest.
75-5154 Abatement of certain taxes.
75-5155 Rule and regulation authority of secretary of revenue.
75-5157 Issuance of subpoenas by secretary of revenue; law enforcement agents; authority.
75-5159 Division of vehicles modernization fund; creation.
75-5160 Division of vehicles modernization surcharge.
75-5161 Tax assessment; settlement authority; secretary of revenue.
75-5171 Kansas charitable gaming act; citation of act.
75-5174 Same; power to regulate, license and tax charitable games.
75-5177 Same; returns; remittance of tax; penalties and interest; waiver or reduction.
75-5178 Same; determining correctness of returns; subpoenas and interrogatories.
75-5179 Same; restrictions on charitable gaming; exemption.
75-5180 Same; revocation or suspension of license; hearings; procedure; injunctions.
75-5181 Same; administration and enforcement of act.
75-5182 Same; disposition of fees and tax proceeds; state charitable gaming regulation fund.
75-5183 Same; charitable gaming refund fund.
75-5184 Same; distribution of disposable bingo cards and instant bingo tickets; registration.
75-5185 Same; penalties and fines for violation of act.
75-5186 Same; administrator of charitable gaming; powers and duties.
75-5188 Same; rules and regulations; annual report.
75-5189 Instant bingo vending machine agreements; disposition of proceeds from sales.