Kansas Tax Relief Options: Payment Plans, Appeals & Levies
Owe Kansas state taxes or received a notice from the Kansas Department of Revenue (KDOR)? Review the notice and deadline before responding. We review your Kansas tax balance, notice, deadline, payment options, and collection risk so you know what to do next.
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Kansas Tax Relief Overview
Owing Kansas state taxes is different from owing the IRS. The Kansas Department of Revenue (KDOR) has its own rules, deadlines, and collection tools. Federal tax relief options, such as Offers in Compromise, do not apply to Kansas state tax debt.
Important: Kansas does not have a traditional Offer in Compromise (OIC) program. Unlike the IRS, Kansas does not allow taxpayers to settle tax debt for less than the full amount through an OIC. Instead, Kansas offers a Petition for Abatement (PFA) program — a different process with different rules and outcomes. Your resolution options generally include payment plans, the Petition for Abatement, penalty relief, BOTA appeals, paying in full, or the Voluntary Disclosure program.
Depending on your situation, you may need one or more of the following:
- A payment plan to pay over time
- A Petition for Abatement (PFA) if you cannot pay the full amount or dispute the debt
- A BOTA appeal if you disagree with a tax assessment
- Penalty relief if penalties make the balance impossible to pay
- Lien resolution or levy resolution if collection action has started
- Filing help if you have unfiled Kansas tax returns
If you run a business in Kansas and owe sales tax or withholding tax, the stakes are higher. Trust fund taxes are treated more seriously by KDOR and can create personal liability for responsible individuals under K.S.A. 79-3643 (sales tax) and K.S.A. 79-32,100c (withholding tax).
Kansas Tax Relief Options at a Glance
What Kansas Tax Notice Did You Receive?
Select your notice type for a quick explanation of what it means and your options.
What the Kansas Department of Revenue Can Do to Collect
If you owe Kansas state taxes and do not address the balance, KDOR has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.
Kansas Petition for Abatement (PFA) — Kansas's Alternative to Offer in Compromise
Kansas does NOT have a traditional Offer in Compromise (OIC) program. Instead, the Kansas Department of Revenue administers a Petition for Abatement (PFA) program that allows certain taxpayers to reduce their tax debt for less than the full amount.
Important: PFA Is NOT an OIC
A petition for abatement is different from an IRS offer in compromise in several critical ways:
- PFA determinations are discretionary, final, and conclusive—they are not subject to review
- Collection activities may continue during PFA evaluation
- Penalties and interest continue to accrue while the PFA is being reviewed
- State tax liens are not released until the offer is accepted and all terms are satisfied
- If accepted, the taxpayer must continue to timely file and pay all tax obligations; failure to do so before the offer is paid in full will result in rescission
- If the petition is found to be fraudulent within four years, the matter may be reopened
Two Types of Petition for Abatement
CE-5: Doubt as to Collectability
For taxpayers who agree the tax is owed but cannot pay the full amount. Requires detailed financial statements:
- Form CE-3 — Financial Statement for Individuals
- Form CE-2 — Financial Statement for businesses
KDOR will review your income, expenses, assets, and ability to pay to determine an acceptable reduced amount.
CE-4: Doubt as to Validity
For taxpayers who dispute that the tax is owed at all. You must provide evidence showing the assessment is incorrect or invalid. This is not simply "I can't pay" — you must demonstrate that the tax liability itself is wrong.
PFA Requirements and Fees
Kansas Tax Payment Plans
If you cannot pay your Kansas state tax balance in full, a payment plan (installment agreement) may be an option. Kansas offers both short-term and long-term payment plans with different terms and requirements.
Important: Interest and Penalties Continue During Payment Plans
Even while your Kansas payment plan is active, interest and penalties continue to accrue on the unpaid balance. Refunds due during the plan term are automatically applied to the outstanding balance. Defaulting on a payment plan triggers immediate enforcement actions, including: the entire balance becoming due immediately, asset seizure, wage garnishment, bank levies, tax liens, license suspension, and additional collection actions.
Kansas Payment Plan Options
How to Apply for a Kansas Payment Plan
- Online: Through the KDOR online payment portal (available via ksrevenue.gov)
- Fax: 785-291-3616
- Email: kdor_kstaxpayplanrequest@ks.gov
- Mail: Kansas Department of Revenue, Revenue Recovery, PO Box 12005, Topeka, KS 66601-2005
Qualifying for a Kansas Payment Plan
To qualify for a payment plan, you must meet all of the following:
- All required tax returns must be filed
- You must demonstrate an inability to pay in full
- You must not have unresolved tax debts outside the agreement
- You must agree to timely file and pay all future tax obligations
Default Consequences
Defaulting on a Kansas payment plan triggers immediate enforcement actions:
- Entire balance becomes immediately due
- Asset seizure
- Wage garnishment
- Bank levies
- Tax liens
- License suspension
- Additional collection action
Which Kansas Tax Relief Option Fits Your Situation?
Kansas Tax Assessments and BOTA Appeals
If you disagree with a Kansas tax assessment, you have the right to challenge it. The Kansas appeal process involves two main stages: an informal conference with the Secretary of Revenue and, if unresolved, an appeal to the Kansas Board of Tax Appeals (BOTA). Missing appeal deadlines can severely limit your options.
Stage 1: Informal Conference with the Secretary
Within 60 days after the mailing of a notice of assessment or refund denial, you may request an informal conference with the Secretary of Revenue under K.S.A. 79-3226.
- The Secretary must issue a written final determination within 270 days of the request
- The timeline may be extended by written agreement
- Failure to issue a determination within 270 days constitutes final agency action subject to BOTA appeal
Stage 2: Appeal to the Kansas Board of Tax Appeals (BOTA)
The Kansas Board of Tax Appeals (BOTA) is the independent appellate body for Kansas tax disputes, located at Eisenhower State Office Building, 700 SW Harrison St., Suite 1022, Topeka, KS 66603.
30-Day BOTA Appeal Deadline. You must file a notice of appeal with BOTA within 30 days after the Secretary of Revenue's final determination or other final action under K.S.A. 74-2438(a). Missing this deadline can make the assessment final and much harder to challenge. You may also appeal if no final determination has been made after 270 days (provided no written extension is in effect).
About BOTA Hearings
- Type: Hearings are de novo (new hearing) unless the parties agree to submit the case on the record made before the secretary
- Filing Fee: Standard fee is $150 (see K.A.R. 94-5-8 for variations)
- Decisions: Summary decisions within 14 days after submission of the case
- Reconsideration: A petition for reconsideration to BOTA must be filed within 15 days (K.S.A. 77-529)
- Judicial Review: Governed by the Kansas Judicial Review Act following a BOTA final order (K.S.A. 74-2426)
Kansas Tax Liens
A Kansas tax lien is created when a tax warrant is filed with the district court clerk. The warrant becomes a lien as if it were a judgment against the taxpayer under K.S.A. Chapter 60. Kansas has different dormancy periods depending on the type of tax — this is a critical difference from many other states.
Kansas Tax Lien Dormancy Periods by Tax Type
Key Facts About Kansas Tax Liens
- Creation: Tax liens are created when a tax warrant is filed with the clerk of the district court
- Dormant warrants may be revived in the same manner as dormant judgments
- Redemption period: A taxpayer has the right to redeem real estate sold for tax collection within 18 months from the date of sale
- Alias warrants: The Secretary may issue alias warrants until the full amount of the tax is collected
Homestead Exemption Does NOT Apply to Kansas State Tax Liens
Under K.S.A. 60-2301, the Kansas homestead exemption (160 acres of farming land or 1 acre within city limits) is NOT available against state tax liens for income tax and sales tax. Additionally, under K.S.A. 79-3235 and K.S.A. 79-3617, no law exempting property from forced sale under execution applies to levies for income tax or sales/compensating taxes. This means Kansas can levy against property that would normally be protected in other types of debt collection.
The Kansas Supreme Court held in Riggan v. Director of Revenue, 203 Kan. 129, 453 P.2d 52 (1969), that the general dormant judgment statute (K.S.A. 60-2403) does not apply to state tax liens. State tax liens follow the dormancy periods set out in the specific tax statutes rather than the general judgment dormancy statute.
Kansas Bank Levy / Tax Warrant Levy
A bank levy allows Kansas to freeze and take funds from your bank account to satisfy a tax debt. The secretary of revenue or designee may issue a tax warrant directed to the sheriff commanding the levy upon and sale of real and personal property. The Secretary may also direct the warrant to any KDOR officer or employee who has all powers conferred by law upon sheriffs.
No Exemptions Apply to Kansas Tax Levies
Under K.S.A. 79-3235 and K.S.A. 79-3617, no law exempting goods, chattels, lands, and tenements from forced sale under execution shall apply to a levy and sale under any tax warrant or upon any execution issued for income taxes or sales/compensating taxes. The homestead exemption does not apply. Kansas law provides broad collection powers and limited exemption protections for these taxes.
Key Facts About Kansas Bank Levies
- Scope: The Secretary may levy upon and sell both real and personal property to satisfy the tax
- Levy timing: After notice and warrant steps, funds may be taken without additional warning before levy
- Alias warrants: The Secretary has the right to issue alias warrants until the full amount is collected
- Business accounts: Business bank accounts are not exempt from levy
If your account has been levied, you need to act quickly. A levy may be lifted or modified in certain situations, but the timeline is tight. No guarantee of release.
Kansas Wage Garnishment for Tax Debt
Wage garnishment means Kansas can take money directly from your paycheck to pay your state tax debt. Kansas follows the federal wage garnishment formula under K.S.A. 60-2310(b).
How Much Can Kansas Take?
The maximum garnishment is the lesser of:
- 25% of disposable earnings, OR
- The amount by which disposable earnings exceed 30 times the federal minimum hourly wage ($7.25/hr = $217.50/week)
No one creditor may issue more than one garnishment against the same debtor during any 30 days.
Wage Garnishment vs. Bank Levy
If you have received a notice about garnishment or an intent to garnish, do not ignore it. Once garnishment starts, the money is taken before you receive your paycheck.
Kansas Penalty Relief
Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks Kansas to reduce or remove penalties when allowed under state rules.
Kansas uses a "reasonable cause" standard for penalty abatement. Under K.S.A. 79-3228(g) (income tax) and K.S.A. 79-3615 (sales tax), the Secretary may waive or reduce any penalties and may reduce the interest rate to the federal underpayment rate upon making a record of the reasons.
Penalties in Kansas
What Qualifies as "Reasonable Cause" in Kansas?
For Kansas tax purposes, "reasonable cause" includes circumstances where the taxpayer made a reasonable attempt to comply but failed due to causes beyond their control. The secretary must make a record of the reasons for any waiver or reduction. Qualifying circumstances may include:
- Death, serious illness, or unavoidable absence
- Fire, casualty, or natural disaster
- Inability to obtain necessary records
- Reliance on a competent tax advisor
- Reliance on erroneous written advice from KDOR personnel
- Other circumstances demonstrating a reasonable attempt to comply
Important Requirements for Penalty Relief
- The burden of proving reasonable cause is on the taxpayer
- You must submit a written request with supporting documentation
- The Secretary must make a record of the reasons for any waiver or reduction
- No penalty is collected if the tax is abated on appeal
- No penalty shall be assessed for underpayment reported on an amended return if the taxpayer pays the underpayment at the time of filing and the return is not being examined
- Approval is discretionary. No guarantee of penalty waiver.
Penalty Relief vs. Payment Plan
A penalty waiver and a payment plan are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately and approved based on reasonable cause. Even if penalties are waived, the underlying tax and interest must still be paid.
Kansas Unfiled Tax Returns
If you have not filed Kansas tax returns for one or more years, that can block most resolution options. KDOR may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.
Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It's better to get the returns prepared correctly with the right income, deductions, and Kansas credits.
Why Filing Matters
- Unfiled returns block payment plan eligibility
- KDOR may issue substitute returns with a higher tax than you actually owe
- Penalty relief generally requires all returns to be filed
- The statute of limitations on assessment is 3 years after the return is filed (unlimited for fraudulent returns with intent to evade)
Kansas Voluntary Disclosure Program
Kansas has a voluntary disclosure program for taxpayers who have not filed required returns. This program allows taxpayers to come forward anonymously and limit their exposure to back taxes, penalties, and interest.
How Kansas Voluntary Disclosure Works
- The taxpayer remains anonymous until the signed agreement is returned
- The taxpayer has 60 days to return the signed agreement, provide registration/returns/schedules, and pay the tax
- Interest is still owed at the statutory rate
- The program is designed for taxpayers whom KDOR has not yet contacted
If you have unfiled returns and KDOR has not yet contacted you, voluntary disclosure may be a strategic option to minimize penalties and limit the lookback period. Once KDOR initiates contact, voluntary disclosure is generally no longer available.
Kansas Business, Sales Tax, and Payroll Tax Debt
Business tax debt is riskier than individual income tax debt. Sales tax and income withholding tax are trust fund taxes — money you collected or withheld that belongs to the state. KDOR takes these very seriously and can pursue personal liability against responsible individuals.
Responsible Person Warning: Personal Liability for Sales Tax
Under K.S.A. 79-3643, any individual who is responsible for the collection or payment of sales or compensating tax — or who has control, receipt, custody, or disposal of funds due — who willfully fails to collect, account for, or pay over such tax, is personally liable for the total amount.
This applies regardless of:
- The relationship with the retailer
- The business form (sole proprietorship, partnership, or corporation)
- Dissolution of the business
A "responsible individual" includes any person with sufficient status, duties, and authority to have significant control over business finances or disbursement of business funds, including:
- Significant ownership
- Day-to-day management involvement
- Authority to sign checks or tax returns
- Authority to direct payments to creditors
- Authority to pledge business assets
- Authority to bind the business to contracts
- Authority to hire/fire employees performing financial functions
Acts showing willfulness include: deliberate choice to pay other creditors. At the same time, knowing taxes are unremitted, knowledge of delinquency and failure to rectify it, or voluntary/intentional acts failing to collect or remit. "Willfully" has the same meaning as for federal tax purposes under 26 U.S.C. § 6672.
A notice of assessment against a responsible individual must be issued within 3 years of the proceeding against the business becoming final. The person assessed has 60 days to request an informal conference under K.S.A. 79-3226.
Withholding Tax — Responsible Person Liability
Under K.S.A. 79-32,100c, officers and directors of a corporation are personally liable for Kansas withholding tax, penalty, and interest due during the period they hold office. Personal liability also extends to each officer, director, or other responsible party who has control over, receives, holds, or disposes of, or pays, the wages of employees. The corporation AND each responsible party are personally liable.
Kansas withholding tax is a trust fund tax. The employer holds the tax in trust for the state and remits it regularly. The employer pays no part of this tax but is responsible for deducting it from wages.
An employer who fails to pay withholding tax for more than one withholding period may be required to post a bond up to a maximum of the tax estimated to be due for two quarterly payment periods (K.S.A. 79-3294b).
Statute of Limitations
Kansas Tax Relief Tools & Calculators
Use our Kansas calculators to estimate penalties, interest, or garnishment risk. Then request a review if the numbers show the balance is growing or collection is already active.
Kansas Government Resources
These are the primary sources used for this page, divided into official government sources and additional references.
Official Kansas Government Sources
- Kansas Department of Revenue (KDOR) — Official tax agency portal
- KDOR Online Portal — Online services
- KDOR Payment Portal — Payment plans and balance inquiries
- KDOR Petition for Abatement (PFA) — PFA program information
- KDOR Voluntary Disclosure Program — For unfiled returns
- KDOR Penalties and Interest — Penalty and interest rates
- KDOR Withholding Tax Guide (KW-100) — Employer withholding requirements
- Kansas Board of Tax Appeals (BOTA) — Independent tax appeals body
- Kansas Statutes — Chapter 79 (Revenue and Taxation) — Complete tax statutes
- K.S.A. 79-3228 — Income tax penalties and interest
- K.S.A. 79-3230 — Income tax statute of limitations
- K.S.A. 79-3235 — Income tax warrants and levies
- K.S.A. 79-3617 — Sales tax warrants and levies
- K.S.A. 79-3643 — Responsible person liability for sales tax
- K.S.A. 74-2438 — BOTA appeals
Not Sure What to Do With Your Kansas Tax Situation?
Select the card that matches your situation to jump to the relevant section.
Frequently Asked Questions
Does Kansas have an Offer in Compromise program?
No. Kansas does not have a traditional Offer in Compromise (OIC) program like the IRS does. Instead, Kansas uses a "Petition for Abatement" (PFA) program administered by the Kansas Department of Revenue (KDOR). The PFA allows taxpayers to reduce tax debt when there is doubt as to collectability (Form CE-5) or doubt as to the validity of the debt (Form CE-4). PFA determinations are discretionary, final, and not subject to review. A $50 non-refundable application fee is required.
What is a Kansas Petition for Abatement?
A Kansas Petition for Abatement (PFA) is the state's alternative to an Offer in Compromise. There are two types: (1) Doubt as to Collectability (Form CE-5) — requires detailed financial statements (CE-3 for individuals, CE-2 for businesses) and is for taxpayers who cannot pay the full amount; and (2) Doubt as to Validity (Form CE-4) — for disputing that the tax is owed at all. A $50 non-refundable application fee is required. PFA determinations are discretionary, final, and not subject to review. Collection activities may continue during PFA evaluation. Penalties and interest continue to accrue.
How long is a Kansas tax lien?
Kansas tax lien dormancy periods vary by tax type: personal property tax judgments become dormant after 5 years (K.S.A. 79-2101). Income tax warrants become dormant after 10 years from the date of docketing (K.S.A. 79-3235). Sales and compensating tax warrants become dormant after 10 years from the date of docketing (K.S.A. 79-3617). Dormant warrants may be revived in the same manner as dormant judgments. The Kansas Supreme Court held in Riggan v. Director of Revenue that the general dormant judgment statute does not apply to state tax liens.
Does Kansas allow exemptions from tax levies?
No. Under K.S.A. 79-3235 and K.S.A. 79-3617, no law exempting goods, chattels, lands, and tenements from forced sale under execution shall apply to a levy and sale under any tax warrant or upon any execution issued for income taxes or sales/compensating taxes. This means the Kansas homestead exemption (K.S.A. 60-2301) does NOT protect against state tax liens for income tax or sales tax debts. Kansas law provides broad collection powers and limited exemption protections for these taxes.
Can I get a payment plan for Kansas state taxes?
Yes. Kansas offers short-term payment plans (up to 90 days) with no administration fee, and long-term payment plans: up to 12 months for individuals and up to 6 months for businesses with a $25 administration fee. To qualify, all required tax returns must be filed, the taxpayer must demonstrate an inability to pay in full, must not have unresolved tax debts outside the agreement, and must agree to timely file and pay all future tax obligations. Interest and penalties continue to accrue during the plan. Individual taxpayers use Form CM-15; businesses use Form CM-16. Plans can be applied for online through the KDOR online payment portal, by fax (785-291-3616), by email (kdor_kstaxpayplanrequest@ks.gov), or by mail.
Does a Kansas payment plan stop penalties and interest?
No. A payment plan lets you pay over time, but interest and penalties continue to accrue on the unpaid balance during the plan. Penalties already assessed remain unless separately waived through Kansas's reasonable cause process. Refunds due during the plan term are automatically applied to the outstanding balance. The plan does not erase the underlying tax debt. If you default, the entire balance becomes immediately due, and enforcement actions, including asset seizure, wage garnishment, bank levies, tax liens, license suspension, and additional collection actions, may commence.
How do I appeal a Kansas tax assessment?
You can appeal a Kansas tax assessment to the Kansas Board of Tax Appeals (BOTA). First, request an informal conference with the Secretary of Revenue within 60 days of the assessment notice (K.S.A. 79-3226). The secretary must issue a final determination within 270 days. If you disagree with the final determination, you must file a notice of appeal with BOTA within 30 days (K.S.A. 74-2438). BOTA hearings are de novo (new hearing) unless parties agree to submit on the record. The standard BOTA filing fee is $150. Judicial review of BOTA decisions is governed by the Kansas Judicial Review Act (K.S.A. 74-2426).
Can Kansas garnish wages for state taxes?
Yes. Kansas follows the federal wage garnishment formula under K.S.A. 60-2310(b). The maximum garnishment is the lesser of: (1) 25% of disposable earnings, or (2) the amount by which disposable earnings exceed 30 times the federal minimum hourly wage ($7.25/hr = $217.50/week). No one creditor may issue more than one garnishment against the same debtor during any 30 days. The Secretary of Revenue may also issue tax warrants directed to the sheriff or KDOR officers commanding levy upon and sale of property.
Can Kansas waive penalties?
Yes. Kansas uses a "reasonable cause" standard for penalty abatement. Under K.S.A. 79-3228(g) (income tax) and K.S.A. 79-3615 (sales tax), the Secretary may waive or reduce any penalties and may reduce the interest rate to the federal underpayment rate upon making a record of the reasons. Reasonable cause includes circumstances in which the taxpayer made a reasonable attempt to comply but failed due to factors beyond their control. The burden of proof is on the taxpayer. No penalty is collected if the tax is abated on appeal.
What if my Kansas tax debt is from sales tax?
Under K.S.A. 79-3643, any individual who is responsible for the collection or payment of sales or compensating tax who willfully fails to collect, account for, or pay over such tax is personally liable for the total amount. This applies regardless of the business form (sole proprietorship, partnership, or corporation) or the business's dissolution. A "responsible individual" includes any person with sufficient status, duties, and authority to have significant control over business finances. Acts showing willfulness include deliberately choosing to pay other creditors while knowing taxes are unremitted. An assessment against a responsible person must be issued within 3 years after the business proceeding becomes final.
Why doesn't Kansas have an offer in compromise?
Kansas has not adopted a traditional OIC program; instead, it uses the Petition for Abatement (PFA) as the mechanism for reducing tax debt. Unlike an IRS OIC, a Kansas PFA has no standardized acceptance formula; PFA determinations are final and not reviewable; collection continues during the evaluation; and the homestead exemption does not apply to tax levies for income or sales tax. If you cannot pay in full, your primary options are a PFA (with its limitations), a payment plan (up to 12 months for individuals), penalty relief for reasonable cause, or bankruptcy in limited circumstances.
Can Kansas take my home for unpaid state taxes?
Kansas law does not provide the usual homestead exemption against tax warrants for income or sales tax debt; whether a home is actually at risk depends on the specific procedure and facts of the case. Under K.S.A. 79-3235 and K.S.A. 79-3617, the Kansas homestead exemption (which normally protects 160 acres of farming land or 1 acre within city limits under K.S.A. 60-2301) does not apply to state tax liens for income tax or sales tax. Additionally, no law exempts property from forced sale for these tax types.
What if I have unfiled Kansas tax returns?
Unfiled returns can block most resolution options. KDOR may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns — get them prepared correctly with the right income, deductions, and credits. If KDOR has not yet contacted you about unfiled returns, the Voluntary Disclosure program may allow you to come forward anonymously and limit your exposure.
What happens if I ignore Kansas tax collection notices?
If you ignore Kansas tax collection notices, KDOR can escalate collection through multiple tools: adding penalties (1% per month, up to 24%) and interest (8% for 2026), offsetting refunds, filing a tax warrant (lien) with the district court, levying bank accounts, garnishing wages (up to 25% of disposable earnings), seizing real and personal property, suspending sales-tax registrations, and issuing alias warrants until the full amount is collected. The longer you wait, the fewer options you have.
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Sources Used
These are the official government sources used for this page. Always check the current official source for the most up-to-date information.
- Kansas Department of Revenue — Official Portal: www.ksrevenue.gov ↗
- Kansas Department of Revenue — Petition for Abatement: www.ksrevenue.gov/pfa.html ↗
- Kansas Department of Revenue — Voluntary Disclosure: www.ksrevenue.gov/voluntary.html ↗
- Kansas Department of Revenue — Penalties and Interest: www.ksrevenue.gov/pandi.html ↗
- Kansas Department of Revenue — Withholding Tax (KW-100): www.ksrevenue.gov/kw100.html ↗
- Kansas Board of Tax Appeals (BOTA): bota.kansas.gov ↗
- K.S.A. 74-2438 — BOTA Appeals: ksrevisor.gov ↗
- K.S.A. 79-2101 — Personal Property Tax Collection: ksrevisor.gov ↗
- K.S.A. 79-2968 — Interest Rate on Delinquent Taxes: ksrevisor.gov ↗
- K.S.A. 79-3226 — Informal Conference: ksrevisor.gov ↗
- K.S.A. 79-3228 — Income Tax Penalties: ksrevisor.gov ↗
- K.S.A. 79-3230 — Income Tax Statute of Limitations: ksrevisor.gov ↗
- K.S.A. 79-3235 — Income Tax Warrants and Levies: ksrevisor.gov ↗
- K.S.A. 79-3609 — Sales Tax Records and SOL: ksrevisor.gov ↗
- K.S.A. 79-3615 — Sales Tax Penalties: ksrevisor.gov ↗
- K.S.A. 79-3617 — Sales Tax Warrants and Levies: ksrevisor.gov ↗
- K.S.A. 79-3643 — Responsible Person Liability for Sales Tax: ksrevisor.gov ↗
- K.S.A. 60-2301 — Homestead Exemption: kslegislature.gov ↗
- K.S.A. 60-2310 — Wage Garnishment: ksrevisor.gov ↗
- K.A.R. 92-19-64a — Responsible Individual Definition: law.cornell.edu ↗
- Riggan v. Director of Revenue, 203 Kan. 129, 453 P.2d 52 (1969): law.justia.com ↗
Disclaimer: This page provides general information about Kansas state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Kansas Department of Revenue website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, Petition for Abatement, penalty relief, and other resolutions is discretionary.