2006 Kansas Code - 79-15,109

      79-15,109.   Same; issuance of closing letter. (a) As soon as practicable after the return is filed and the taxes paid, the director shall issue a closing letter. Such closing letter shall be issued to the personal representative upon the director being satisfied that there has been a final determination of all taxes due and that all such taxes have been paid.

      (b)   The closing letter shall be applicable only to assets reported in the return filed with the director. To the extent the gross assets of the decedent were reported, the issuance of a closing letter shall be conclusive evidence that all taxes have been determined and paid and shall release any lien which attached to the decedent's property, or the property of any personal representative or distributee, unless notice of such lien has been filed under K.S.A. 2005 Supp. 79-15,140, and amendments thereto.

      History:   L. 1978, ch. 395, § 35; L. 1979, ch. 316, § 11; L. 1987, ch. 379, § 2; L. 1993, ch. 38, § 39; L. 1998, ch. 130, § 9; L. 1999, ch. 79, § 5; L. 2003, ch. 147, § 48; May 22.