2006 Kansas Code - 79-15,138

      79-15,138.   Same; jeopardy assessment by director; requirements and procedures. Whenever the director has reason to believe that a personal representative may be unwilling or unable to fulfill the filing requirements of K.S.A. 79-15,103, and amendments thereto, relating to the filing of a return, or of K.S.A. 2005 Supp. 79-15,135, and amendments thereto, relating to the payment of the tax, or that a distributee receiving property liable for the payment of tax is about to depart from the state or to remove any property which is subject to tax, including proceeds from the sale or disposal of such property, or to conceal themselves or such property, or to transfer, commingle, disburse or otherwise manipulate such property in order to frustrate or preclude the calculation of tax due thereon or collection of tax due therefrom, or to do any other act tending to prejudice, jeopardize or render wholly or partially ineffective the determination or collection of tax unless proceedings are brought without delay, the director shall immediately make an assessment for all such taxes due, noting such finding on the assessment. Thereupon notices of lien may be filed in accordance with K.S.A. 2005 Supp. 79-15,140, and amendments thereto, or, in the director's discretion, a warrant may be issued for the collection of tax as provided in K.S.A. 2005 Supp. 79-15,141, and amendments thereto. Any person liable for tax, within 30 days from the date of filing of such notice of lien or warrant, may request review in the manner prescribed by K.S.A. 79-3226, and amendments thereto, on the correctness of the jeopardy assessment. If the director finds that in certain cases collection of the tax may be jeopardized by delay, the director, in the exercise of discretion, immediately may issue notice and demand for payment of tax found to be due. In such cases, collection may be stayed by the giving of such security as the director may consider adequate.

      History:   L. 2003, ch. 147, § 59; May 22.