75-6211. Same; priority of claims. The priority in multiple claims by state agencies, foreign state agencies and municipalities for setoff under the provisions of this act shall be according to the following priority of claims:
(a) Collection of taxes owed to agencies of the state of Kansas;
(b) claims for collection of intrastate and interstate child support debts;
(c) claims for collection of debts which have been written off by assignment to the director;
(d) other claims according to the time of filing with the director under K.S.A. 75-6208 and amendments thereto; and
(e) notwithstanding subsection (d), claims for collection of tax liabilities of other states shall have last priority according to the time of filing with the director under K.S.A. 75-6208, and amendments thereto.
History: L. 1981, ch. 342, § 11; L. 1993, ch. 232, § 10; July 1.
Structure Kansas Statutes
Chapter 75 - State Departments; Public Officers And Employees
Article 62 - Setoff Against Debtors Of The State, Municipalities And Certain Foreign States
75-6205 Same; minimum debt setoff; maximum setoff against earnings.
75-6207 Hearing procedure; judicial review.
75-6208 Same; time for final setoff; hearing.
75-6209 Same; final setoff; notice and accounting to debtor; hearings on further setoffs, when.
75-6210 Disposition of setoff proceeds; collection assistance fee; debt credited.
75-6211 Same; priority of claims.
75-6213 Same; setoff procedure regulations under prior law continued.
75-6214 Same; right to hearing, when; refund of amounts improperly setoff.