Kansas Statutes 79-34,128. Delinquent tax; lien
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Terms Used In Kansas Statutes 79-34,128
- Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
- Lien: A claim against real or personal property in satisfaction of a debt.
Whenever the tax imposed by this act has been delinquent for a period of more than 30 days, the director may file a lien as provided for in Kan. Stat. Ann. § 79-3413, and amendments thereto, in an amount equal to all tax, penalties and interest owing under this act.