Kansas Statutes Chapter 75. State Departments; Public Officers and Employees § 75-6211. Same; 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.