Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3662
Same; selection of participants by director
Official textksrevisor.govlast amended
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.
Amendment history
L. 2000, ch. 184, § 3; July 1.
Source: view the official text
In this article (40 sections)
- 79-3642 · Expired
- 79-3643 · Personal liability for individuals responsible for collection…
- 79-3644 · Payment of local and state sales and compensating taxes on…
- 79-3645 · Refund of sales tax paid upon seeds, fertilizers,…
- 79-3646 · Letter rulings issued by the department of revenue, when
- 79-3647 · Gross receipts not inclusive of water protection fees
- 79-3648 · Separate statement of tax on invoice or billing; presumption…
- 79-3649 · Sales tax liability assessments on youth sports participation…
- 79-3650 · Direct refunds of sales tax, when; over-collected sales or…
- 79-3651 · Presumptions relating to exemption certificates; form of…
- 79-3652 · Rights and privileges of audited taxpayers
- 79-3653 · Streamlined sales tax system for the 21st century act;…
- 79-3654 · Same; legislative findings
- 79-3655 · Same; department of revenue discussions with other states;…
- 79-3656 · Same; pilot projects with other states; agreements, provisions
- 79-3657 · Same; return information confidential
- 79-3658 · Same; legislative oversight committee established;…
- 79-3659 · Same; department of revenue report required
- 79-3660 · Sales taxation managed audit program; definitions
- 79-3661 · Same; authorities and duties of director of taxation
- 79-3662 · Same; selection of participants by director
- 79-3663 · Same; taxpayer duties in managed audit
- 79-3664 · Same; interest on liabilities reduced
- 79-3665 · Interstate streamlined sales tax project; participation by…
- 79-3666 · Streamlined sales and use tax agreement conformity act; state…
- 79-3667 · Same; liability for errors in sales tax collection of sellers…
- 79-3668 · Same; taxing jurisdiction and rate database, requirements
- 79-3669 · Same; sourcing of retail sales; application of sourcing rules
- 79-3670 · Same; sourcing rules
- 79-3671 · Repealed
- 79-3672 · Same; advertising and promotional direct mail and other…
- 79-3673 · Same; sourcing rules for sale of telecommunication services;…
- 79-3674 · Same; bad debt deductions from uncollectable taxable sales;…
- 79-3675 · Same; confidentiality and privacy rights; requirements and…
- 79-3676 · Same; computation of tax by sellers
- 79-3677 · Same; taxability matrix for products or services; relief from…
- 79-3678 · Same; effective date of state or local sales or use tax rate…
- 79-3679 · Same; online registration system for sellers; requirements
- 79-3680 · Same; amnesty for sellers who register; conditions;…
- 79-3681 · Same; methods of remittances