There is a newer version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 34. - MOTOR VEHICLE FUEL TAXES
79-34,128 Delinquent tax; lien.
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.
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