Kansas Statutes Annotated Chapter 79 — Taxation

K.S.A. 79-3661

Same; authorities and duties of director of taxation

Official textksrevisor.govlast amended 200010 subsections

The director of taxation may enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the director shall:

# (a)

Agree to accept, upon verification and subject to the provisions of K.S.A. 79-3663 , and amendments thereto, the eligible taxpayer's determinations for purposes of making a deficiency assessment or otherwise determining the taxpayer's liability for the audit period under review;

# (b)

provide written procedural guidelines to be included as part of the managed audit agreement, including, but not limited to:

# (1)

The audit period covered by the managed audit;

# (2)

the general scope of the managed audit;

# (3)

what records will be examined and what types of sampling techniques will be used;

# (4)

the specific procedures the taxpayer is to follow in determining any liability;

# (5)

the time period for completion of the managed audit; and (6) the time period for payment of the tax, penalty and interest;

# (c)

review the results of the managed audit with the eligible taxpayer and issue a final determination of tax liability in the manner prescribed by K.S.A. 79-3226 , and amendments thereto; and

# (d)

recognize the taxpayer's right to request an informal conference in accordance with the provisions of K.S.A. 79-3610 , and amendments thereto.

Amendment history

L. 2000, ch. 184, § 2; July 1.

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