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2006 Kansas Code - 79-34,128

      79-34,128.   Delinquent tax; lien. Whenever the tax imposed by this act has been delinquent for a period of more than 30 days, the director may file a lien as provided for in K.S.A. 79-3413, and amendments thereto, in an amount equal to all tax, penalties and interest owing under this act.

      History:   L. 1986, ch. 383, § 6; July 1.

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