Kansas Code § 75-3728c

Write-off of accounts and taxes receivable by state agencies; rules and regulations
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The secretary of administration shall adopt rules and regulations as provided in K.S.A. 75-3706, and amendments thereto, specifying the conditions that shall apply to the write-off of accounts receivable and taxes receivable. Any such rule and regulation may apply generally or be limited to receivables of certain state agencies or institutions or to certain classes of receivables.

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