Kansas Statutes 79-3233i. Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination
Any individual and corporate tax indebtedness, including the penalty and interest thereon which has: (a) Been delinquent for more than five years, or (b) is in the amount of $100 or less, and is determined by the secretary to be an uncollectible account after all reasonable efforts have been made to effect collection, may be abated in the manner and subject to the limitations prescribed by Kan. Stat. Ann. § 79-3233g for any one of the following reasons:
(1) The statute of limitations bars collection;
Terms Used In Kansas Statutes 79-3233i
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Secretary: means secretary of the Kansas department of revenue. See Kansas Statutes 79-32,278
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Kansas Statutes 79-3271
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
(2) lack of jurisdiction;
(3) the domicile of the taxpayer is located outside of the state, and the taxpayer has no assets within the state of Kansas upon which the division of taxation may levy;
(4) insolvency of taxpayer;
(5) the taxpayer cannot be located;
(6) the taxpayer is receiving social security benefits, or social welfare payments and the taxpayer has no other assets upon which the division of taxation may levy;
(7) the taxpayer is mentally ill or physically incapacitated and circumstances indicate that the taxpayer will not be economically productive in the foreseeable future;
(8) the administration and collection cost involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement of taxpayer’s indebtedness.