Kansas Administrative Regulations

Regulation Number:92-19-63
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Limitations.
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92-19-63 Limitations. The tax imposed under the sales tax act shall be assessed within three years from the date the return is filed. However, if any person obligated to file a return for taxes imposed under the sales tax act fails to file a return for any reason, the tax may be assessed at any time. A levy or other proceeding to enforce the collection of the tax, penalty and interest may also be commenced at any time. (Authorized by K.S.A. 79-3618, implementing K.S.A. 79-3609; effective May 1, 1988.)