Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3662
Chapter Title:TAXATION
Article Title:KANSAS RETAILERS' SALES TAX
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Same; selection of participants by director.
Keywords:


Body:

79-3662. Same; selection of participants by director. The director shall determine, consistent with the efficient use of audit resources, which accounts are to be selected for the managed audit program, except that no taxpayer shall be required to participate in the managed audit program. If a taxpayer's account is selected for a managed audit, the taxpayer shall review and examine its books and records to determine any unreported liability for the audit period, and shall make available all computations and records reviewed for verification by the director.
History: L. 2000, ch. 184, 3; July 1.


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

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