Kansas Statutes Annotated

K.S.A. § 79-2020 (2026)

Voluntary transfer of personal property before tax paid; lien, exception; collection

✓ current as of May 2026

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79-2020. Voluntary transfer of personal property before tax paid; lien, exception; collection. If any owner of personal property surrenders or transfers such property to another after the date such property is assessed and before the tax thereon is paid, whether by voluntary repossession or any other voluntary act in reduction or satisfaction of indebtedness, then the taxes on the personal property of such taxpayer shall fall due immediately, and a lien shall attach to the property so surrendered or transferred, and shall become due and payable immediately. Such lien shall be in preference to all other claims against such property. The county treasurer, after receiving knowledge of any such surrender or transfer, shall issue immediately a tax warrant for the collection thereof and the sheriff shall collect it as in other cases. The lien shall remain on the property and any person taking possession of the property does so subject to the lien. The one owing such tax shall be liable civilly to any person taking possession of such property for any taxes owing thereon, but the property shall be liable in the hands of the person taking possession thereof for such tax. If the property is sold in the ordinary course of retail trade it shall not be liable in the hands of the purchasers. No personal property which has been transferred in any manner after it has been assessed shall be liable for the tax in the hands of the transferee after the expiration of three years from the time such tax originally became due and payable.

History: L. 1985, ch. 184, § 1; July 1.

Notes of Decisions

Cited in 6 cases, 1989–1997 · leading case: Sorenson v. Bd. of Cnty. Commissioners (In Re Knights Athletic Goods, Inc.), 128 B.R. 679 (D. Kan. 1991).

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Sorenson v. Bd. of Cnty. Commissioners (In Re Knights Athletic Goods, Inc.), 128 B.R. 679 (D. Kan. 1991). · cites it 7× “The parties also agree that this case presents three issues of law: (1) Whether the lien avoidance challenge is barred by the doctrine of res judicata or collateral estoppel? (2) Whether K.S.A. 79-2020 as construed by the district court falls with the purview of the lien…”

Bd. of Cnty. Commissioners of Saline Cnty. v. Knights Athletic Goods, Inc. (In Re Knights Athletic Goods, Inc.), 98 B.R. 553 (D. Kan. 1989). · cites it 7× “*555 The focus of the court’s review is K.S.A. 79-2020 (1988 Supp.). That statute provides: If any owner of personal property surrenders or transfers such property to another after the date such property is assessed and before the tax thereon is paid, whether by voluntary…”

High Plains Oil, Ltd. v. High Plains Drilling Prog.-1981, Ltd., 946 P.2d 1382 (Kan. 1997). · cites it 3× “79-2111, as well as the Court of Appeals’ refusal to address K.S.A. 79-2020. Our grant of review incorporates all of the above-referenced statutes.”

Baer v. Bd. of Cnty. Commissioners (In Re Prairie Mining, Inc.), 194 B.R. 248 (Bankr. D. Kan. 1996). · cites it 3× “” KS.A 79-2020. A federal district judge in the District of Kansas has held that the filing of a voluntary bankruptcy petition triggers K.”

In Re Africo Explorations, Inc., 146 B.R. 280 (Bankr. D. Kan. 1992). · cites it 15× “I The parties agree that the meaning and effect of K.S.A. 79-2020 is central to their controversy.”

High Plains Oil, Ltd. v. High Plains Drilling Prog.-1981, Ltd., 925 P.2d 846 (Kan. Ct. App. 1996). “K.S.A. 79-2020 provides in relevant part: “If any owner of personal property surrenders or transfers such property to another after the date such property is assessed and before the tax thereon is paid, whether by voluntary repossession or any other voluntary act in reduction or…”

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