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K.A.R. 92-19-45

Audit facilities.

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

Each taxpayer shall furnish reasonably sufficient work space, lighting, and working conditions for department of revenue agents for the conducting of sales or use tax audits. (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. 92-19-27a · 92-19-27a
  2. 92-19-28 · Motor carriers.
  3. 92-19-29 · Sales in interstate commerce.
  4. 92-19-30 · Motor vehicles or trailers; isolated or occasional sale.
  5. 92-19-30a · Motor vehicles or trailers.
  6. 92-19-31 · 92-19-31
  7. 92-19-32 · 92-19-32
  8. 92-19-33 · Permanent extensions of time to file sales and use tax…
  9. 92-19-34 · 92-19-34
  10. 92-19-35 · 92-19-35
  11. 92-19-35a · Securities: surety bonds, escrow accounts, and cash bonds.
  12. 92-19-36 · Jeopardy assessments.
  13. 92-19-37 · Natural gas, electricity, heat and water; sales to…
  14. 92-19-38 · Propane gas, LP-gas, coal, wood, and other fuel sources;…
  15. 92-19-39 · 92-19-39
  16. 92-19-40 · 92-19-40
  17. 92-19-41 · 92-19-41
  18. 92-19-42 · 92-19-42
  19. 92-19-43 · Tax due upon registration of vehicle by dealer; exception;…
  20. 92-19-44 · Sampling methods.
  21. 92-19-45 · Audit facilities.
  22. 92-19-46 · Selling price.
  23. 92-19-47 · 92-19-47
  24. 92-19-49 · 92-19-49
  25. 92-19-49a · 92-19-49a
  26. 92-19-49b · Goods returned when a sale is rescinded.
  27. 92-19-49c · Refund applications; refund claims; required forms.
  28. 92-19-49d · Review of refund applications; processing of refund claims.
  29. 92-19-50 · 92-19-50
  30. 92-19-51 · Gratuities, service charges and minimum charges.
  31. 92-19-52 · Agency relationships; direct purchases.
  32. 92-19-53 · Consumed in production.
  33. 92-19-54 · Ingredient or component part.
  34. 92-19-55 · 92-19-55
  35. 92-19-55a · 92-19-55a
  36. 92-19-55b · Operating leases.
  37. 92-19-56 · 92-19-56
  38. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  39. 92-19-58 · Revenue rulings.
  40. 92-19-59 · Private letter rulings.
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