There Is a Newer Version
of
this Section
2021 Kansas Statutes
Chapter 79 - Taxation
Article 36 - Kansas Retailers' Sales Tax
79-3662 Same; selection of participants by director.
Universal Citation:
KS Stat § 79-3662 (2021)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
79-3662. Same; selection of participants by director.
The director shall determine, consistent with the efficient use of audit resources, which accounts are to be selected for the managed audit program, except that no taxpayer shall be required to participate in the managed audit program. If a taxpayer's account is selected for a managed audit, the taxpayer shall review and examine its books and records to determine any unreported liability for the audit period, and shall make available all computations and records reviewed for verification by the director.
History: L. 2000, ch. 184, ยง 3; July 1.
Disclaimer: These codes may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.