Same; priority of claims

75-6211. Same; priority of claims. The priority in multiple claims by state agencies, foreign state agencies and municipalities for setoff under the provisions of this act shall be according to the following priority of claims: (a) Collection of taxes owed to agencies of the state of Kansas; (b) claims for collection of intrastate and interstate child support debts; (c) claims for collection of debts which have been written off by assignment to the director; (d) other claims according to the time of filing with the director under K.S.A. 75-6208 and amendments thereto; and (e) notwithstanding subsection (d), claims for collection of tax liabilities of other states shall have last priority according to the time of filing with the director under K.S.A. 75-6208, and amendments thereto. History: L. 1981, ch. 342, § 11; L. 1993, ch. 232, § 10; July 1. CASE ANNOTATIONS 1. Setoff act specifies priorities to multiple claims by state agency; it does not address priority of secured creditor's claim. Bank of Kansas v. Hutchinson Health Services, Inc., 13 Kan. App. 2d 421, 424, 773 P.2d 660 (1989). 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