79-918. Estoppel, when. If any railroad company or organization affected by this act shall refuse or neglect to make any report required by this act, or shall refuse or neglect to permit an examination of its books, records, accounts and papers upon demand of the director, or shall refuse or neglect to appear before the said director in obedience to his or her citation or summons, or shall fail to object to the tax imposed by this act within the time and in the manner prescribed by this act, it shall be estopped to question or impeach the action or determination of the said director or the validity of the tax imposed hereunder.
History: L. 1943, ch. 289, ยง 9; Feb. 23.
Structure Kansas Statutes
Article 9 - Car Companies And Owners
79-907 Rate of tax; situs; definition of gross earnings within state.
79-910 Notice of incorrectness of insufficiency; procedure upon failure to file report.
79-911 Hearings; review of findings; refunds.
79-914 Penalty for nonpayment by railroad company.
79-915 Actions to recover delinquent taxes and penalties; additional taxes.
79-917 Disposition of moneys; refund claims.
79-919 Transfer of administration to director of taxation.
79-920 Preservation of actions and proceeding upon transfer of administration.