2006 Kansas Code - 79-15,105

      79-15,105.   Same; examination of return by director; notice of additional tax; informal conference; final determination and notice; refund of excess tax paid; appeals. As soon as practicable after the return is filed, the director shall make an examination thereof and shall issue final determinations of tax liability hereunder in the manner prescribed by K.S.A. 79-3226, and amendments thereto. If the tax found due is less than the amount paid, the excess paid shall be refunded to the personal representative who paid the tax, except that no refund of $25 or less shall be made. If the tax found due shall be greater than the amount previously paid, or if a claim for a refund is denied, notice shall be mailed to the person filing the return by registered or certified mail. An order finding additional tax shall be accompanied by a notice and demand for payment. The tax shall be paid within 30 days thereafter, together with interest on the additional tax from the date the tax was due unless an appeal is taken in the manner provided by K.S.A. 74-2438, and amendments thereto. No additional tax shall be assessed for less than $25.

      History:   L. 1978, ch. 395, § 39; L. 1979, ch. 316, § 12; L. 1984, ch. 351, § 6; L. 1988, ch. 356, § 321; L. 1993, ch. 38, § 43; L. 1997, ch. 126, § 9; L. 1998, ch. 130, § 12; July 1.