Kansas Statutes 79-344. Cancellation of personal property tax, when
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Terms Used In Kansas Statutes 79-344
- Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
- Personal property: All property that is not real property.
- Taxpayer: means any person contracting with a personal property tax rendition form preparer to prepare a personal property tax rendition form on[such person's behalf or to assist in the preparation of such form. See Kansas Statutes 79-305a
(a) Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1991.