Kansas Administrative Regulations

Regulation Number:92-21-4
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Local Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Interest--penalties--limitations--
procedure.
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Body:

92-21-4 Interest--penalties--limitations--
procedure. All interest, penalties and procedures such as the making of assessments, the venue and mode of conducting hearings, matters pertaining to review of decisions and statutes of limitation are the same as interest, penalties and procedures for state sales tax. (Authorized by K.S.A. 79-3607, 79-3609, 79-3618, 79-3619, K.S.A. 1971 Supp. 79-
4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)