Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3268d
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; closing letters.


79-3268d. Same; closing letters. Upon a resolution of any assessment of tax, penalties and interest of any tax the imposition and collection of which is administered by the department, a closing letter evidencing such resolution shall be issued to the affected taxpayer or the taxpayer's representative, as the case may require, within 30 days of the date upon which such resolution is agreed to. The taxpayer shall be entitled to rely on such closing letter as it relates to the issues resolved.
History: L. 2002, ch. 186, 16; July 1.

Date Composed: 04/04/2011 Date Modified: 04/04/2011