Kansas Statutes Annotated

K.S.A. § 79-2968 (2026)

Rate of interest on delinquent or unpaid taxes and overpayments of taxes

✓ current as of May 2026

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79-2968. Rate of interest on delinquent or unpaid taxes and overpayments of taxes. Except as otherwise specifically provided by law, whenever interest is charged under any law of this state upon any delinquent or unpaid taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, or whenever interest is allowed under any law of this state upon any overpayment of taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, the rate thereof shall be the underpayment rate per annum prescribed and determined under paragraph (2) of subsection (a) of section 6621, without regard to subsection (c) thereof, of the federal internal revenue code, as in effect on September 1, 1996, and which rate is in effect thereunder on July 1 of the year immediately preceding the calendar year for which the rate is being annually fixed hereunder, plus one percentage point, if computed annually. Beginning on January 1, 2012, the rate for property tax delinquencies or underpayments of $10,000 or more shall be as provided for under this section or 10% per annum, whichever is greater.

In the event the interest rate prescribed under this section cannot be determined by reference to section 6621 of the federal internal revenue code, as in effect on September 1, 1996, the rate at which interest shall be collected on underpayments shall be the rate prescribed by K.S.A. 16-204, and amendments thereto, for interest on judgments for the applicable period.

History: L. 1980, ch. 308, § 1; L. 1994, ch. 85, § 1; L. 1997, ch. 126, § 1; L. 2011, ch. 88, § 5; July 1.

Notes of Decisions

Cited in 5 cases, 1984–2010 · leading case: Dickerson v. Kansas Dep't of Revenue, 863 P.2d 364 (Kan. 1993).

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Dickerson v. Kansas Dep't of Revenue, 863 P.2d 364 (Kan. 1993). “K.S.A. 79-2968. The legislature has established a detailed appeal process for persons assessed a drug tax in a K.”

In Re Application of Kinnet, 984 P.2d 725 (Kan. Ct. App. 1999). “and if it shall be satisfied from competent evidence produced that there is a real grievance, it may direct that the same be remedied either by canceling the tax, if uncollected, together with all penalties charged thereon, or if the tax has been paid, by ordering a refund of…”

In Re the Appeal of Burrell, 912 P.2d 187 (Kan. Ct. App. 1996). “Interest on tax liabilities shall accrue at the rate prescribed by subsection (a) ofKS.A. 79-2968, and amendments thereto, from the date the tax was due until paid.”

Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 732 F.2d 1495 (10th Cir. 1984). “See Kan.Stat.Ann. § 79-2968. On December 16, 1980, the district court temporarily enjoined defendants from collecting any portion of the property taxes that had been levied against the Wichita railroads for the first half of 1980 and enjoined the county treasurers from…”

In Re the Tax Appeal of Dillon Real Est. Co., 228 P.3d 1080 (Kan. Ct. App. 2010). “and if it shall be satisfied from competent evidence produced that there is a real grievance, it may direct that the same be remedied either by canceling the tax, if uncollected, together with all penalties charged thereon, or if the tax has been paid, by ordering a refund of…”

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