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K.A.R. 92-19-63

Limitations.

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

The tax imposed under the sales tax act shall be assessed within three years from the date the return is filed. However, if any person obligated to file a return for taxes imposed under the sales tax act fails to file a return for any reason, the tax may be assessed at any time. A levy or other proceeding to enforce the collection of the tax, penalty and interest may also be commenced at any time. (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3609;
effective May 1, 1988.)

Amendment history

(Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3609; effective May 1, 1988.)

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

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In this article (40 sections)
  1. 92-19-49 · 92-19-49
  2. 92-19-49a · 92-19-49a
  3. 92-19-49b · Goods returned when a sale is rescinded.
  4. 92-19-49c · Refund applications; refund claims; required forms.
  5. 92-19-49d · Review of refund applications; processing of refund claims.
  6. 92-19-50 · 92-19-50
  7. 92-19-51 · Gratuities, service charges and minimum charges.
  8. 92-19-52 · Agency relationships; direct purchases.
  9. 92-19-53 · Consumed in production.
  10. 92-19-54 · Ingredient or component part.
  11. 92-19-55 · 92-19-55
  12. 92-19-55a · 92-19-55a
  13. 92-19-55b · Operating leases.
  14. 92-19-56 · 92-19-56
  15. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  16. 92-19-58 · Revenue rulings.
  17. 92-19-59 · Private letter rulings.
  18. 92-19-61 · 92-19-61
  19. 92-19-61a · Retailers’ responsibility to collect sales tax; presumption…
  20. 92-19-62 · Warranties, service and maintenance contracts.
  21. 92-19-63 · Limitations.
  22. 92-19-64 · 92-19-64
  23. 92-19-64a · Responsible individuals.
  24. 92-19-65 · Medical equipment and supplies.
  25. 92-19-66 · Contractors, subcontractors and repairmen; purchases of…
  26. 92-19-66a · 92-19-66a
  27. 92-19-66b · Labor services.
  28. 92-19-66c · Purchase and lease of tools and equipment.
  29. 92-19-66d · 92-19-66d
  30. 92-19-66e · Project exemptions.
  31. 92-19-67 · 92-19-67
  32. 92-19-68 · 92-19-68
  33. 92-19-69 · Caterers.
  34. 92-19-70 · 92-19-70
  35. 92-19-71 · Mobile phone, cellular phone, beeper and similar services.
  36. 92-19-72 · Retail sales between related entities.
  37. 92-19-73 · Membership fees and dues.
  38. 92-19-74 · Accounting periods; monthly filing of returns.
  39. 92-19-75 · 92-19-75
  40. 92-19-76 · Sales to political subdivisions of the state of Kansas.
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