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K.A.R. 92-19-44

Sampling methods.

Official textus-ks/regssos.ks.govlast amended
Summarize

At the discretion of the director of taxation, sampling principles or methods may be used in lieu of a 100% examination of records in conducting a sales or use tax audit. (Authorized by K.S.A. 79-3618, 79-3707; implementing K.S.A. 79-3609, 79-3707; effective May 1, 1987.)

Amendment history

(Authorized by K.S.A. 79-3618, 79- 3707; implementing K.S.A. 79-3609, 79-3707; effective May 1, 1987.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-19-27 · 92-19-27
  2. 92-19-27a · 92-19-27a
  3. 92-19-28 · Motor carriers.
  4. 92-19-29 · Sales in interstate commerce.
  5. 92-19-30 · Motor vehicles or trailers; isolated or occasional sale.
  6. 92-19-30a · Motor vehicles or trailers.
  7. 92-19-31 · 92-19-31
  8. 92-19-32 · 92-19-32
  9. 92-19-33 · Permanent extensions of time to file sales and use tax…
  10. 92-19-34 · 92-19-34
  11. 92-19-35 · 92-19-35
  12. 92-19-35a · Securities: surety bonds, escrow accounts, and cash bonds.
  13. 92-19-36 · Jeopardy assessments.
  14. 92-19-37 · Natural gas, electricity, heat and water; sales to…
  15. 92-19-38 · Propane gas, LP-gas, coal, wood, and other fuel sources;…
  16. 92-19-39 · 92-19-39
  17. 92-19-40 · 92-19-40
  18. 92-19-41 · 92-19-41
  19. 92-19-42 · 92-19-42
  20. 92-19-43 · Tax due upon registration of vehicle by dealer; exception;…
  21. 92-19-44 · Sampling methods.
  22. 92-19-45 · Audit facilities.
  23. 92-19-46 · Selling price.
  24. 92-19-47 · 92-19-47
  25. 92-19-49 · 92-19-49
  26. 92-19-49a · 92-19-49a
  27. 92-19-49b · Goods returned when a sale is rescinded.
  28. 92-19-49c · Refund applications; refund claims; required forms.
  29. 92-19-49d · Review of refund applications; processing of refund claims.
  30. 92-19-50 · 92-19-50
  31. 92-19-51 · Gratuities, service charges and minimum charges.
  32. 92-19-52 · Agency relationships; direct purchases.
  33. 92-19-53 · Consumed in production.
  34. 92-19-54 · Ingredient or component part.
  35. 92-19-55 · 92-19-55
  36. 92-19-55a · 92-19-55a
  37. 92-19-55b · Operating leases.
  38. 92-19-56 · 92-19-56
  39. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  40. 92-19-58 · Revenue rulings.
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