Kansas Administrative Regulations

Regulation Number:92-19-33
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Permanent extensions of time to file sales and use tax returns.
Effective Date:07/27/2001

92-19-33. Permanent extensions of time to file sales
and use tax returns. (a) A permanent extension of not more
than 60 days, may be granted by the director of taxation,
for good cause, for filing of sales or compensating use returns
and for payment of the tax that is due. A request for
an extension shall meet the following requirements:
(1) Be submitted in writing;
(2) explain why accurate returns cannot reasonably be
filed by the normal due date; and
(3) set forth any additional facts relied on to establish
good cause for granting the extension.
(b) The taxpayer shall be notified in writing when the
request is granted or denied. The grant of a permanent
extension may be conditioned on the taxpayer’s acceptance
of and compliance with a payment plan for remitting
any additional interest that may be due because of
the extension. (Authorized by K.S.A. 2000 Supp. 79-3618,
K.S.A. 79-3707; implementing K.S.A. 79-3607, K.S.A. 2000
Supp. 79-3706; effective May 1, 1979; amended May 1,
1984; amended July 27, 2001.)