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Code · Kansas · Chapter 79 — Taxation

79-344. Cancellation of personal property tax, when.

57 words·~1 min read·/ks/chapter-79/79-344

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79-344. Cancellation of personal property tax, when.
(a)Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued.
(b)The provisions of this section shall apply to all taxable years commencing after December 31, 1991.
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