Write-off of accounts receivable and taxes receivable by state agencies; definitions

75-3728a. Write-off of accounts receivable and taxes receivable by state agencies; definitions. As used in this act, unless the context otherwise requires: (a) "State agency" means any state office or officer, department, board, commission, institution, bureau or any other state authority which may lawfully request a state appropriation. (b) "Head of a state agency" means the secretary of revenue, the secretary of administration, the secretary for children and families, the state board of regents, the chief executive officer of a state educational institution, the state board of education and the officer, board, commission or authority determined by the director of accounts and reports to have the chief policy making executive function of a state agency. History: L. 1974, ch. 365, § 1; L. 1996, ch. 261, § 6; L. 2014, ch. 115, § 336; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026