2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,240. Same; filing written notice of lien; release.
79-15,240
79-15,240. Same; filing written notice of lien; release. (a) Whenever the director has reason to believe that any property which is subject to tax, including proceeds from the sale or disposal of such property, may be transferred, commingled, disbursed, concealed within or removed from the state, or otherwise manipulated in order to frustrate or preclude the collection of tax from such property, the director may file against such property written notice of the lien imposed by K.S.A. 2009 Supp. 79-15,239, and amendments thereto.
(b) A notice of lien shall be filed with the register of deeds in any county where any property subject to tax is located, upon forms prescribed by the secretary. In the event an exact tax liability has been determined, the notice may recite the amount of such liability.
(c) Upon satisfaction of the lien, or upon its release or divestiture in accordance with K.S.A. 2009 Supp. 79-15,243, and amendments thereto, the director shall issue notice of the release of such lien, on forms prescribed by the director.
History: L. 2006, ch. 199, § 40; Jan. 1, 2007.
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