Kan. Stat. § 79-2970

Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4
Section 79-2970 - Interest tolled after hearings held by director of taxation

No interest shall accrue on the amount of the assessment of tax subject to a hearing held by the director of taxation pursuant to chapter 79 of the Kansas Statutes Annotated beyond 120 days after the date the matter was fully submitted, except that, if a final order is issued within such time period, interest shall continue to accrue until such time as the tax liability is fully satisfied, and if a final order is issued beyond such time period, interest shall recommence to accrue from the date of such order until such time as the tax liability is fully satisfied.

K.S.A. 79-2970

L. 1987, ch. 293, § 2; July 1.