Kansas Statutes 79-2975. Pending appeals, date for final determination
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Terms Used In Kansas Statutes 79-2975
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
The secretary of revenue or the secretary’s designee shall issue a written final determination for any appeal which is pending before the director on the effective date of this act on or before October 1, 1998. In the event a taxpayer has timely requested a hearing before the director of taxation pursuant to Kan. Stat. Ann. § 79-3226, as in effect prior to the effective date of this act, and whether or not such hearing was conducted, the taxpayer shall be deemed to have requested an informal conference pursuant to Kan. Stat. Ann. § 79-3226, and amendments thereto.