Uncollectable motor carrier taxes; abatement and removal from accounts of division

79-6a13. Uncollectable motor carrier taxes; abatement and removal from accounts of division. Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under the provisions of K.S.A. 79-6a15, may be abated and removed from the accounts receivable file of the division of property valuation in the manner hereinafter provided. History: L. 1974, ch. 422, § 1; July 1. CASE ANNOTATIONS 1. Cited; adequacy of K.S.A. 79-6a15 to trigger dormant judgment statute (K.S.A. 60-2403) to motor carrier tax warrants filed pursuant to K.S.A. 79-6a11 examined. Director of Property Valuation v. Golden Plains Express, Inc., 13 Kan. App. 2d 48, 49, 760 P.2d 1227 (1988). 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