Kansas Statutes Chapter 79. Taxation § 79-3233i. Same; uncollectible accounts; account $25 or less or delinquent more than 7 years; basis for determination

(1) The statute of limitations bars collection;

(2) lack of jurisdiction;

(3) the domicile of the taxpayer is located outside of the state, and the taxpayer has no assets within the state of Kansas upon which the division of taxation may levy;

(4) insolvency of taxpayer;

(5) the taxpayer cannot be located;

(6) the taxpayer is receiving social security benefits, or social welfare payments and the taxpayer has no other assets upon which the division of taxation may levy;

(7) the taxpayer is mentally ill or physically incapacitated and circumstances indicate that the taxpayer will not be economically productive in the foreseeable future;

(8) the administration and collection cost involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement of taxpayer's indebtedness.