Kansas Statutes 75-5161. Tax assessment; settlement authority; secretary of revenue
Current as of: 2023 | Check for updates
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Terms Used In Kansas Statutes 75-5161
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Secretary: means the secretary of revenue or the secretary's designee. See Kansas Statutes 75-5173
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
In addition to other provisions and authority granted under law, the secretary of revenue shall have the authority to equitably resolve any assessment resulting from an audit, or any portion of such assessment, that is pending in the administrative appeals process before the secretary or secretary’s designee pursuant to Kan. Stat. Ann. §§ 79-3226 or 79-3610, and amendments thereto, or the state board of tax appeals, or is pending in the judicial review process before any state or federal district or appellate court. Such settlement authority shall include the ability to resolve the amount of tax, penalty or interest due in the settlement agreement.