79-32,140a.
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/ks/chapter-79/79-32-75A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-32,140a. Accrual of interest and penalties on underpayment or overpayment of income tax.
(a)Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140 , an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.
(b)Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140 , an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.