Same; bond to secure collection

79-3294b. Same; bond to secure collection. The director may require a bond to secure the collection of any withholding tax, penalties or interest due or to become due under the provisions of K.S.A. 79-3294 et seq. and amendments thereto, whenever any employer has failed to pay over withholding tax, including penalties and interest thereon, due for more than one reporting period. Such bond shall be in an amount determined by the director to be necessary to secure the collection of withholding tax for not to exceed the tax estimated to be due and payable for two quarterly payment periods. History: L. 1980, ch. 316, § 11; July 15. 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