Kansas Statutes 75-6211. Same; priority of claims
Terms Used In Kansas Statutes 75-6211
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
The priority in multiple claims by state agencies, foreign state agencies and municipalities for setoff under the provisions of this act shall be according to the following priority of claims:
(a) Collection of taxes owed to agencies of the state of Kansas;
(b) claims for collection of intrastate and interstate child support debts;
(c) claims for collection of debts which have been written off by assignment to the director;
(d) other claims according to the time of filing with the director under Kan. Stat. Ann. §§ 75-6208 and amendments thereto; and
(e) notwithstanding subsection (d), claims for collection of tax liabilities of other states shall have last priority according to the time of filing with the director under Kan. Stat. Ann. § 75-6208, and amendments thereto.