Kansas Administrative Regulations

Regulation Number:92-19-36
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Jeopardy assessments.
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92-19-36 Jeopardy assessments. The following actions by any person liable for tax under the Kansas retailers' sales tax act shall be deemed reason to believe that a taxpayer is about to depart from the state, or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act which tends to prejudice, jeopardize, or render wholly or partly ineffectual the collection of sales tax: (a) Failure to file sales tax returns after notice as provided by K.S.A. 79-3613, and subsequent termination of business operations by the retailer; or (b) failure to file sales tax returns after notice as provided by K.S.A. 79-3613, and continuation of the act of making retail sales. (Authorized by K.S.A. 79-
3610, 79-3618; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979.)