{"data":{"id":"us-ks/k.s.a.-79-1122","jurisdiction":"us-ks","citation":"K.S.A. 79-1122","heading":"Same; time for assessment and payment; penalties.","body":"The tax imposed under K.S.A. 79-1121 shall be assessed by the director of taxation within sixty (60) days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan association liable for the payment of the tax imposed in K.S.A. 79-1121, shall make payment thereof within thirty (30) days of the date of assessment; and each shall be subject to the penalties imposed on corporations by K.S.A. 79-3228 and K.S.A. 79-3234 insofar as the same can be made applicable.","path":["Chapter 79.—TAXATION","Article 11.—BANKS, BANKING BUSINESSES, TRUST COMPANIES AND SAVINGS AND LOAN ASSOCIATIONS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_011_0022.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:09Z","sha256":"263c923df1285ca1ec4aa238943c3d80a8e910cb9558cb17eb50ec9cf5bc4d3e","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-1121","next":"us-ks/k.s.a.-79-1123"},"notice":"GroundRules: Original legal text. Not legal advice."}