Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue

K.S.A. 75-5140 — under DEPARTMENT OF REVENUE.

K.S.A. 75-5140

75-5140. Collection of delinquent taxes from taxpayers; use of debt collection agencies by secretary of revenue. The secretary of revenue may, for the purposes of collecting any taxes more than six months delinquent due from a taxpayer, contract with any debt collection agency doing business within or without this state for the collection of such delinquent taxes, including penalties and interest thereon. Such delinquent tax claims may be forwarded to the debt collection agency for the purpose of litigation by its legal representatives in the name of the director of taxation or the director of property valuation, as the case requires, and at the debt collection agency's expense, less court costs, as a means of facilitating and expediting the collection process. History: L. 1983, ch. 289, § 7; L. 1993, ch. 191, § 1; July 1. Cross References to Related Sections: Professional services sunshine act, see 75-37,130 et seq. 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