Kansas Administrative Regulations

Regulation Number:92-21-5
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Local Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Filing of returns.
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92-21-5 Filing of returns. Every person responsible for the collection of local sales tax is required to make a combined state and local sales tax return to the department of revenue in the same manner and same time as required for filing state sales tax returns. The return form, including all schedules and instructions, is made a part of this regulation. (Authorized by K.S.A. 79-3618, 79-3619, 79-3607, K.S.A. 1971 Supp. 79-4425, 79-
4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)