{"data":{"id":"us-ks/k.s.a.-79-344","jurisdiction":"us-ks","citation":"K.S.A. 79-344","heading":"Cancellation of personal property tax, when.","body":"(a) Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued.\n(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1991.","path":["Chapter 79.—TAXATION","Article 3.—LISTING PROPERTY FOR TAXATION"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_003_0044.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:08Z","sha256":"cc1f554b7af8afe54238259360320bc77c631d72fb354abdf9d4c8c6ed6c5c08","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-340","next":"us-ks/k.s.a.-79-345"},"notice":"GroundRules: Original legal text. Not legal advice."}