Kansas Statutes 79-3233h. Same; uncollectible accounts; death of individual or dissolution of corporation
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Terms Used In Kansas Statutes 79-3233h
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Secretary: means secretary of the Kansas department of revenue. See Kansas Statutes 79-32,278
Any individual and corporate tax indebtedness, including the penalty and interest thereon which is determined by the secretary to be an uncollectible account by reason of the death of the person owing the tax and leaving no estate or by the dissolution of a corporation may be abated in the manner and subject to the limitations prescribed by Kan. Stat. Ann. § 79-3233g.