Whenever the tax imposed by this act has been delinquent for a period of more than 30 days, the director may file a lien as provided for in K.S.A. 79-3413 , and amendments thereto, in an amount equal to all tax, penalties and interest owing under this act.
K.S.A. 79-34,128
Delinquent tax; lien
L. 1986, ch. 383, § 6; July 1.
Official source: Kansas Office of Revisor of Statutes. Reproduced from public-domain Kansas statutes; confirm against the official source for the current text. Not legal advice.