{"data":{"id":"us-ks/k.s.a.-79-32-140a","jurisdiction":"us-ks","citation":"K.S.A. 79-32,140a","heading":"Accrual of interest and penalties on underpayment or overpayment of income tax.","body":"(a) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.\n(b) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0140a.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:15Z","sha256":"4db25725318614f027b26d878607ea51420a2ea9e9b798fb5d8ea54e24c9ca55","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-140","next":"us-ks/k.s.a.-79-32-141"},"notice":"GroundRules: Original legal text. Not legal advice."}