Riggan v. Director of Revenue

The opinion of the court was delivered by

Schroeder, J.:

This is an action to enjoin the Director of Revenue from any further attempts to collect sales tax from the plaintiff herein. The sales tax was imposed during the year 1950 against the plaintiff, and no action was taken by the Director of Revenue from August 1, 1958, until June 29, 1966, a period of seven years, ten months and twenty-nine days. By reason thereof the plaintiff contends the Director is barred from collection of the tax by the pro*130visions of K. S. A. 60-2403 — the dormant judgment statute. The district court of Sedgwick…