Download or read book Attorney General Opinion No. 1981-042 written by Robert T. Stephan and published by . This book was released on 1981 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A board of county commissioners may not order the refund of a penalty which was properly imposed pursuant to the mandatory requirements of K.S.A. 1980 Supp. 79-1422. However, the state board of tax appeals may, in a proceeding initiated under K.S.A. 1980 Supp. 79-1702, order such a refund "where excusable neglect on the part of the aggrieved taxpayer has been shown." Cited herein: K.S.A. 79-306, 79-332; K.S.A. 1980 Supp. 79-1422 and 79-1702.