Kansas Administrative Regulations

Regulation Number:92-12-65
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Powers of the director of taxation.
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92-12-65 Powers of the director of taxation. The director or his or her delegate shall be permitted to examine any books, papers, records, or memoranda of a taxpayer for the purpose of determining the correctness of information contained in, or the existence of additional information that should be contained in, the taxpayer's returns. The director or his or her delegate may examine all the taxpayer's books, papers, records, or memoranda to determine which of these items are relevant to a determination of the taxpayer's tax liability. The determination of relevance shall not be made by the keeper of the books, papers, records, or memoranda. Books, papers, records, or memoranda which may be examined shall include, but not be limited to, the following: general ledgers and subordinate ledgers; general journals, and subordinate journals; computer printouts of any accounting or financial data; audit workpapers of company, internal auditor and independent auditor; annual reports with all supporting workpapers, schedules, and exhibits; SEC 10-K with all supporting workpapers, schedules, and exhibits; cancelled checks; sales invoices; vendors invoices; time cards; deposit slips; bank statements; cash register tapes; inventory sheets; board of directors minutes and reports; audit committee minutes and reports; executive committee minutes and reports; internal company financial reports, statements and memoranda, with schedules and attachments; trial balances; employee lists; list of accounts receivable; capital asset ledgers and subordinate ledgers; depreciation ledgers and schedules; route schedules; bills of lading; shipping and receiving reports; weight tickets; work orders; job tickets; production reports; rents paid schedules; procedure manuals, operations manuals, employee manuals; table of organization; appraisal reports; property tax reports and receipts; federal income tax returns, and all schedules and attachments (pro forma and consolidated); all state tax returns, and all schedules and attachments; federal and state revenue agent adjustments reports; sales tax returns and all supporting workpapers; ad valorem tax returns and all supporting workpapers; intangible tax returns and all supporting workpapers; local occupation licenses; corporate charter; permits to do business as a foreign corporation; motor vehicle license returns to all appropriate states; special fuel licenses; cigarette licenses; liquor licenses; franchise agreements with supporting details; stock certificates ledger; security agreements; insurance policies; blueprints of plant facilities; patent agreements; royalty agreements; aging of accounts receivable; payroll journals and ledgers, W-2 forms; unemployment compensation ledgers; sales journals and subordinate details; accounts receivable ledger; bad debts workpapers; accounts payable ledger; computer cards; computer program guides; all lease agreements; lease-purchase agreements; apportionment workpapers--property, payroll, and sales workpapers by state and total company; management and personnel directory; director, officer and employee directory; list of articles and publications concerning company, its predecessors and subsidiary and affiliated corporations, which describes their development, operations and activities; travel vouchers and authorization; and internal memorandums. The director shall have the authority to issue interrogatories, subpoenas, and requests for production relating to disclosure of any of the information or items listed here. This authority may be exercised any time before or after an assessment has been made. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3233; effective Jan. 1, 1968; amended May 1, 1979; amended May 1, 1982.)