79-3412. Levy of executions on property of delinquents. Whenever any person shall be in default for more than 10 days in payment of any taxes, penalties or interest accruing or accrued under the provisions of this act, and no seizure of property of such person has been made under any other provisions of this act, the director shall, unless the director has good reason to the contrary, issue a warrant under the secretary's or the secretary's designee's hand and official seal, directed to the sheriff of any county of the state, commanding the sheriff to levy upon and sell the real and personal property of the taxpayer found within the sheriff's county for the payment of the amount thereof with the added penalties, interest and cost of executing the warrant and to return the warrant to the secretary or the secretary's designee and to pay to the secretary or the secretary's designee the money collected by virtue of it not more than 60 days from the date of the warrant. The sheriff, within five days after the receipt of the warrant, shall file with the clerk of the district court of the county a copy thereof, and thereupon the clerk shall enter in the appearance docket the name of the person specified in the warrant, the amount of the tax or portion of it, interest and penalties for which the warrant is issued and the date such copy is filed and note the taxpayer's name in the general index. No fee shall be charged for either entry. The amount of such warrant so docketed shall thereupon become a lien upon the title to and interest in the real property of the taxpayer against whom it is issued. The sheriff shall proceed in the same manner and with the same effect as prescribed by law with respect to executions issued against property upon judgments of a court of record and shall be entitled to the same fees for services to be collected in the same manner.
The court in which the warrant is docketed shall have jurisdiction over all subsequent proceedings as fully as though a judgment had been rendered in the court. At the discretion of the secretary or the secretary's designee, a warrant of like terms, force and effect may be issued and directed to any officer or employee of the secretary, and in the execution thereof, such officer or employee shall have all the powers conferred by law upon sheriffs, with respect to executions issued against property upon judgments of a court of record, and the subsequent proceedings thereunder shall be the same as provided where the warrant is issued directly to the sheriff. The taxpayer shall have the right to redeem the real estate within a period of 18 months from the date of such sale. If a warrant is returned, unsatisfied in full, the secretary or the secretary's designee shall have the same remedies to enforce the claim for taxes as if the state of Kansas had recovered judgment against the taxpayer for the amount of the tax. No law exempting any goods and chattels, lands and tenements from forced sale under execution shall apply to a levy and sale under any such warrant or upon any execution issued upon any judgment rendered in any action for motor fuel taxes. The secretary or the secretary's designee shall have the right at any time after a warrant has been returned unsatisfied or satisfied only in part, to issue alias warrants until the full amount of the tax is collected.
History: L. 1933, ch. 317, § 12; L. 1939, ch. 330, § 9; L. 1995, ch. 262, § 34; L. 1998, ch. 96, § 5; July 1.
Structure Kansas Statutes
Article 34 - Motor Vehicle Fuel Taxes
79-3401 Citation of act; definitions.
79-3403 Licenses required under act; applications; fees; bonds; unlawful acts.
79-3406 Licenses for additional places or stations.
79-3407 Suspension or revocation of licenses; hearing.
79-3409 Distributor to collect tax; price sign requirements.
79-3411 Determination of amount due; statement; collection.
79-3412 Levy of executions on property of delinquents.
79-3415 Records, invoices and bills of lading.
79-3416 Transportation of fuels; report; manifest; required statement.
79-3417 Refunds for lost or destroyed fuels; procedure.
79-3419 Enforcement of act; rules and regulations.
79-3421 Rewards for information of unlawful evasion of tax.
79-3424 Exempt from other taxes.
79-3425 Payment into state treasury; distribution of proceeds of tax.
79-3425f Special city and county highway fund; revenue for public transportation.
79-3425i Transfers from state general fund to special city and county highway fund, limitation.
79-3426 Information to other states.
79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
79-3454 Refund permit; application; contents; fee; duties of director.
79-3455 Cancellation of refund permit, when.
79-3456 Invoice by licensed distributors or retailers; contents; copies.
79-3457 Same; invoice blanks; records by director.
79-3458 Claim for refund; time for filing; contents; signature.
79-3459 Payment of refunds; notice of denial or delay.
79-3460 Assignments prohibited; payment in case of death.
79-3461 Refund revolving fund.
79-3462 Actions to recover refunds.
79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
79-3463 Operating nonhighway vehicles on highways, when.
79-3464a Dyed special fuels; unlawful use; exceptions; penalties.
79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.
79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
79-3464e Unlawful acts; penalties.
79-3464f Certain sections part of motor-fuel tax law.
79-3490 Citation of act; definitions.
79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.
79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.
79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax.
79-3492c Same; director may require higher mileage rate for a taxpayer.
79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
79-3492e Same; refund of unused portion of advance taxes; affidavit to director.
79-3493 Unlawful sales; signed statement of exclusive nonhighway use.
79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when.
79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.
79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
79-34,100 Collection of delinquent LP-gas motor fuel taxes.
79-34,101 Measurement, calibration and marking of containers.
79-34,102 Enforcement of act; rules and regulations; duties of county attorneys.
79-34,103 Unlawful acts; penalties; revocation of licenses and permits.
79-34,104 Disposition of proceeds of tax.
79-34,105 Information to officials of other states.
79-34,106 Accrued liabilities not affected.
79-34,109 Imposition of tax; rate; apportionment of tax liability.
79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
79-34,115 License required; rules and regulations; fuel cards, number and information.
79-34,116 Bond of licensee; release of surety.
79-34,119 Temporary authorization; emergency; rules and regulations.
79-34,120 Vehicles not subject to provisions of act.
79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing.
79-34,122 Unlawful acts by interstate motor fuel users; penalties.
79-34,123 Administration and enforcement of act; rules and regulations.
79-34,124 Tax liability determined in absence of records; assessment.
79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.
79-34,128 Delinquent tax; lien.
79-34,129 Collection of delinquent taxes under interstate motor fuel use act.
79-34,141 Rates of tax per gallon on vehicle fuels.
79-34,142 Distribution of proceeds of vehicle fuel taxes.
79-34,159 Expiration date of incentives.
79-34,164 Expiration date of incentives.
79-34,165 International fuel tax agreements; rules and regulations.
79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.
79-34,174 Electronic filing for incentive; rules and regulations.
79-34,175 Annual report to legislature of incentives claimed and fuels sold.
79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives.