KDOR seizes assets in execution of Finney County tax warrant
01/27/2025
TOPEKA – Agents from the Kansas Department of Revenue (KDOR) accompanied by the Finney County Sheriff on the 27th day, of January 2025 executed tax warrants and seized the assets of Elmer Lopez, DBA Santa Fe Club for nonpayment of Liquor Drink Excise Tax totaling $24,322.90.
The warrants were filed in Finney. The assets were seized at 11:30 at 107 W Santa Fe St, Garden City KS 67846.
The types of assets seized include all known bank accounts, on-site cash, business inventory, as well as personal property belonging to the owner. The business was sealed closed with a public notice posted on the outside. All seized assets will be sold at public auction, and the proceeds will pay for the delinquent taxes.
KDOR’s policy and practice is to work with taxpayers in delinquent status to voluntarily enter into repayment agreements. It is only after these efforts and multiple failed collection attempts that the Department is forced to execute a tax warrant, utilizing such actions as bank levies, till taps, and ultimately asset seizure to ensure compliance with the law.
KDOR’s responsibility to recover delinquent taxes not only ensures fairness for individuals and business owners who do pay their taxes, but also ensures that money is lawfully collected to fund state and local programs on which Kansans depend. These programs include education, highways, public safety, and human services. Customers, employees or others that may have items at the business may contact the agent assigned to this case at 785-296-3289.
Elmer Lopez, DBA Santa Fe Club, 107 W Santa Fe St, Garden City KS 67846
Elmer Lopez 1180 SE Lakeview Dr, Garden City KS 67846
Tax Warrants Executed:
- Liquor Drink Excise Tax, FI-2023-ST-000363, Finney County
- Liquor Drink Excise Tax, FI-2024-ST-000018, Finney County
- Liquor Drink Excise Tax, FI-2024-ST-000125, Finney County
- Liquor Drink Excise Tax, FI-2024-ST-000473, Finney County
Tax Warrant Totals: $19,722.36
| LIQUOR DRINK EXCISE TAX |
WH TAX | INCOME |
|---|---|---|
| $46.00 | 0.00 | 0.00 |
| $23,033.09 | 0.00 | 0.00 |
| $656.45 | 0.00 | 0.00 |
| $587.36 | 0.00 | 0.00 |
Combined Total: $24,322.90