(a) The provisions of K.S.A. 79-3412 and 79-3413 , and amendments thereto, shall apply to efforts of the director or the director's designee to make collections of taxes which are delinquent under the interstate motor fuel use act, K.S.A. 79-34,108 et seq., and amendments thereto.
(b) This section shall be a part of and supplemental to, the interstate motor fuel use act, K.S.A. 79-34,1,108 [ 79-34,108 ] et seq., and amendments thereto.