Terms Used In Kansas Statutes 79-6a07

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201

In lieu of, and in addition to, the method of collecting motor carrier taxes and interest as provided in Kan. Stat. Ann. § 79-6a11, the director of property valuation may and is hereby empowered to bring a civil action against any motor carrier to recover judgment for the amount of such delinquent taxes and interest in any court of competent jurisdiction within or without the state of Kansas. Nothing in this act shall limit or restrict the jurisdiction of the state corporation commission under the provisions of Kan. Stat. Ann. § 66-1,112c.