Kansas Statutes 79-6a15. Same; authorized reasons or basis for abatement
Terms Used In Kansas Statutes 79-6a15
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Any motor carrier ad valorem tax liability, including any penalty and interest thereon, levied by the director of property valuation which tax liability is determined by the director to be an uncollectable account after all reasonable efforts have been made to effect collection, may be abated in the manner aforesaid for any one or more of the following reasons:
(a) Death of the person owing the tax and leaving no estate or by the dissolution of a corporation having no net assets;
(b) Collection is barred by a statute of limitations;
(c) Lack of jurisdiction;
(d) Insolvency of the taxpayer;
(e) The taxpayer cannot be located;
(f) It is determined that the person is not liable for such tax; or
(g) The administration and collection costs involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement.