Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3664
Same; interest on liabilities reduced
Official textksrevisor.govlast amended
Upon completion of the managed audit and verification by the director, interest shall be computed at 50% of the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the tax, penalty and interest shall be made within the time period specified by the director.
Amendment history
L. 2000, ch. 184, § 5; July 1.
Source: view the official text
In this article (40 sections)
- 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- 79-3671 · Repealed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
- 79-3682 · Same; citation of act; effective date
- 79-3683 · Sourcing provisions; transition period; full compliance…