Kansas Administrative Regulations

Regulation Number:92-19-6
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Revoked August 23, 2002.
Keywords:


Body:

92-19-6 Duty of persons discontinuing business. Each person discontinuing business shall: 1) Notify the director of taxation; 2) return the certificate of registration for cancellation; and 3) preserve all business records within this state for three years or until the director of taxation issues a receipt indicating that all tax liabilities have been paid, whichever comes first. (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-
3612, 79-3609; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked August 23, 2002.)