2006 Kansas Code - 79-15,111

      79-15,111.   Same; statute of limitations; notice of adjustments by internal revenue service. (a) Except as otherwise provided in this section, the amount of any tax imposed by this act shall be assessed within three years after the return was filed, whether or not such return was filed on or after the date prescribed, or the tax as shown to be due on such return was paid, whichever is the later date, and no proceedings in court for the collection of such taxes shall be begun after the expiration of such period. Where the assessment of any tax imposed under this act has been made within the period of limitation properly applicable thereto, such tax may be collected by distraint or by a proceeding in court, but only if begun within one year after the period of limitation as provided in this act.

      (b)   For the purposes of this section, a return of tax required under this act filed before the last day prescribed by law shall be deemed to be filed on such last day and any tax shown to be due on such return and paid before the last day prescribed by law shall be deemed to be paid on such last day.

      (c)   In the case of a false or fraudulent return or affidavit with intent to evade tax or in the case of failure to file a return, the tax may be assessed, or a proceeding in court for collection of such tax may be begun at any time.

      (d)   No refund or credit shall be allowed by the director after three years from the date the return was filed, or one year after an assessment is made, whichever is the later date, unless before the expiration of such period a claim therefor is filed by the personal representative.

      (e)   In case a personal representative has made claim for a refund, such personal representative shall have the right to commence a suit for the recovery of the same at the expiration of six months after the filing of the claim for refund, if no action has been taken by the director.

      (f)   Any personal representative of an estate of a decedent who has been notified of any adjustment by the internal revenue service shall notify the director within 90 days of the date such adjustment is agreed to or becomes final between the estate and the internal revenue service. Such adjustments shall be reported by filing an amended return and a copy of the revenue agent's report detailing such adjustments, along with any other statements or documents as may be necessary to explain and support the adjustments:

      (1)   Notwithstanding the provisions of subsections (a) or (d), additional tax may be assessed and proceedings in court for collection of such taxes may be commenced and any refund or credit may be allowed by the director of taxation within 180 days following receipt of any such report of adjustments by the Kansas department of revenue. No assessment shall be made nor shall any refund or credit be allowed under the provisions of this paragraph except to the extent the same is attributable to changes in the estate due to adjustments indicated by such report.

      (2)   In the event of failure to comply with the provisions of this subsection, the statute of limitations shall be tolled.

      History:   L. 1978, ch. 395, § 38; L. 1993, ch. 38, § 42; L. 1998, ch. 130, § 11; July 1.