K.S.A. » Chapter 75
Kansas Statutes Annotated

K.S.A. § 75-6211 (2026)

Same; priority of claims

✓ current as of May 2026
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75-6211. Same; priority of claims. The priority in multiple claims by state agencies, foreign state agencies and municipalities for setoff under the provisions of this act shall be according to the following priority of claims:

(a) Collection of taxes owed to agencies of the state of Kansas;

(b) claims for collection of intrastate and interstate child support debts;

(c) claims for collection of debts which have been written off by assignment to the director;

(d) other claims according to the time of filing with the director under K.S.A. 75-6208 and amendments thereto; and

(e) notwithstanding subsection (d), claims for collection of tax liabilities of other states shall have last priority according to the time of filing with the director under K.S.A. 75-6208, and amendments thereto.

History: L. 1981, ch. 342, § 11; L. 1993, ch. 232, § 10; July 1.

CASE ANNOTATIONS

1. Setoff act specifies priorities to multiple claims by state agency; it does not address priority of secured creditor's claim. Bank of Kansas v. Hutchinson Health Services, Inc., 13 Kan. App. 2d 421, 424, 773 P.2d 660 (1989).


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www.ksrevisor.gov 2026
Notes of Decisions
Cited in 2 cases, 1989–2006 · leading case: State v. Robinson, 132 P.3d 934 (Kan. 2006).
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State v. Robinson, 132 P.3d 934 (Kan. 2006). · cites it 2× “, K.S.A. 75-6211(a) (provision relating to a person's assets in the control of the State — such as tax refunds or lottery proceeds — being setoff against taxes or other debts, giving highest priority to taxes).”
Bank of Kansas v. Hutchinson Health Servs., Inc., 773 P.2d 660 (Kan. Ct. App. 1989). “K.S.A. 75-6211. It does not address the priority of a secured creditor’s claim to the same funds.”
— K.S.A. § 75-6211(a) — 1 case
State v. Robinson, 132 P.3d 934 (Kan. 2006). “, K.S.A. 75-6211(a) (provision relating to a person's assets in the control of the State — such as tax refunds or lottery proceeds — being setoff against taxes or other debts, giving highest priority to taxes).”
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