79-1122. Same; time for assessment and payment; penalties.
95 words·~1 min read·
/ks/chapter-79/79-1122A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-1122. Same; time for assessment and payment; penalties. The tax imposed under K.S.A. 79-1121 shall be assessed by the director of taxation within sixty
(60)days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan association liable for the payment of the tax imposed in K.S.A. 79-1121 , shall make payment thereof within thirty
(30)days of the date of assessment; and each shall be subject to the penalties imposed on corporations by K.S.A. 79-3228 and K.S.A. 79-3234 insofar as the same can be made applicable.