Kansas Administrative Regulations

Regulation Number:92-19-45
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Audit facilities.
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Body:

92-19-45 Audit facilities. Each taxpayer shall furnish reasonably sufficient work space, lighting, and working conditions for department of revenue agents for the conducting of sales or use tax audits. (Authorized by K.S.A. 79-3618, 79-
3707; implementing K.S.A. 79-3609, 79-3707; effective May 1, 1987.)