There is a newer version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-32,68g Same; waiver of penalties.
79-3268g. Same; waiver of penalties. In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon the finding of any circumstance allowing waiver of civil penalties pursuant to the federal internal revenue code, as in effect on January 1, 2002.
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