79-6a15. Same; authorized reasons or basis for abatement. Any motor carrier ad valorem tax liability, including any penalty and interest thereon, levied by the director of property valuation which tax liability is determined by the director to be an uncollectable account after all reasonable efforts have been made to effect collection, may be abated in the manner aforesaid for any one or more of the following reasons:
(a) Death of the person owing the tax and leaving no estate or by the dissolution of a corporation having no net assets;
(b) Collection is barred by a statute of limitations;
(c) Lack of jurisdiction;
(d) Insolvency of the taxpayer;
(e) The taxpayer cannot be located;
(f) It is determined that the person is not liable for such tax; or
(g) The administration and collection costs involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement.
History: L. 1974, ch. 422, ยง 3; July 1.
Structure Kansas Statutes
79-6a03 Same; assessed valuation; computation.
79-6a07 Same; civil actions, when.
79-6a08 Same; records of carriers; inspections by director of property valuation.
79-6a09 Same; revolving fund for payment of refunds.
79-6a11 Same; collection of unpaid taxes; tax lien.
79-6a12 Same; rules and regulations.
79-6a13 Uncollectable motor carrier taxes; abatement and removal from accounts of division.
79-6a15 Same; authorized reasons or basis for abatement.
79-6a16 Same; notice and record of abatement; abatement of court costs.