Terms Used In Kansas Statutes 79-6a13

  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Property: includes personal and real property. See Kansas Statutes 77-201

Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under the provisions of Kan. Stat. Ann. § 79-6a15, may be abated and removed from the accounts receivable file of the division of property valuation in the manner hereinafter provided.