K.S.A. 75-5144: Same; reciprocal agreements with agencies of other states.

The secretary of revenue is hereby authorized to enter into a reciprocal agreement with an agency of another state whereby such agency is to perform the service of collecting the delinquent taxes due and owing to the state of Kansas by taxpayers residing or domiciled in that state in consideration of the department of revenue performing the same service in this state for the state with which the agreement is made.