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2012 Kansas Statutes
Chapter 79 TAXATION
Article 32 INCOME TAX
Section 79-3268c Same; waiver of penalties.

Universal Citation:
KS Stat § 79-3268c (2012)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

79-3268c. Same; waiver of penalties. In addition to the authority to waive any civil penalty imposed by law for the violation of any law pertaining to any tax administered by the department of revenue, the secretary or the secretary's designee shall waive any such penalty upon the finding of any circumstance allowing waiver of civil penalties pursuant to the federal internal revenue code, as in effect on January 1, 2002.

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