Kansas Statutes
Article 6a - Motor Carriers
79-6a13 Uncollectable motor carrier taxes; abatement and removal from accounts of division.

79-6a13. Uncollectable motor carrier taxes; abatement and removal from accounts of division. Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under the provisions of K.S.A. 79-6a15, may be abated and removed from the accounts receivable file of the division of property valuation in the manner hereinafter provided.
History: L. 1974, ch. 422, § 1; July 1.

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Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 6a - Motor Carriers

79-6a01 Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.

79-6a02 Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when.

79-6a03 Same; assessed valuation; computation.

79-6a04 Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds.

79-6a07 Same; civil actions, when.

79-6a08 Same; records of carriers; inspections by director of property valuation.