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2017 Statute



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79-1122.Same; time for assessment and payment; penalties. The tax imposed under K.S.A. 79-1121 shall be assessed by the director of taxation within sixty (60) days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan association liable for the payment of the tax imposed in K.S.A. 79-1121, shall make payment thereof within thirty (30) days of the date of assessment; and each shall be subject to the penalties imposed on corporations by K.S.A. 79-3228 and K.S.A. 79-3234 insofar as the same can be made applicable.

History: L. 1979, ch. 314, § 5; July 1.



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2019. Powered by KLISS. Rendered: 2019-10-19T03:04:15. Head Rev No: 582568(E)