Kansas Statutes Chapter 79. Taxation § 79-6a15. Same; authorized reasons or basis for abatement

(a) Death of the person owing the tax and leaving no estate or by the dissolution of a corporation having no net assets;

(b) Collection is barred by a statute of limitations;

(c) Lack of jurisdiction;

(d) Insolvency of the taxpayer;

(e) The taxpayer cannot be located;

(f) It is determined that the person is not liable for such tax; or

(g) The administration and collection costs involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement.