77-549. Same; application for an order; when proceedings required; agency head designation; final orders. (a) The filing of a return with the director of taxation under article 15, 32, 33, 34, 36, 37, 41, 42 or 47 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, shall not be deemed an application for an order under the Kansas administrative procedure act.
(b) A determination by the division of taxation or the audit services bureau of the department of revenue concerning tax liability under article 15, 32, 33, 34, 36, 37, 41, 42 or 47 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, which is made prior to the opportunity for a hearing or prior to the opportunity for an informal conference before the secretary or the secretary's designee on such tax liability, shall not require an adjudicative proceeding under the Kansas administrative procedure act.
(c) For purposes of administrative proceedings of the division of taxation under the Kansas administrative procedure act, the secretary of revenue may designate the director of the division of taxation as agency head.
(d) Final orders of the director of taxation pursuant to K.S.A. 77-526, and amendments thereto, shall be rendered in writing and served within 120 days after conclusion of the hearing or after submission of proposed findings in accordance with subsection (f) of K.S.A. 77-526, and amendments thereto, unless this period is waived or extended with the written consent of all parties or for good cause shown. If extended for good cause, such good cause shall be set forth in writing on or before the expiration of the 120 days.
History: L. 1988, ch. 356, § 359; L. 1995, ch. 175, § 8; L. 1997, ch. 126, § 7; L. 2004, ch. 145, § 40; L. 2009, ch. 109, § 20; July 1.
Structure Kansas Statutes
Chapter 77 - Statutes; Administrative Rules And Regulations And Procedure
Article 5 - Administrative Procedure Act
77-503 Application and construction; computing period of time.
77-503a Information not disclosed in public record; when.
77-505 Informal settlements; alternative dispute resolution.
77-506 Conversion of proceedings.
77-508 Hearings, not required in certain circumstances.
77-512 Orders affecting licensure; requirements.
77-513 Hearings, applicable procedures.
77-515 Participation and representation.
77-516 Prehearing conference; notice.
77-517 Prehearing conference; procedure; prehearing order.
77-519 Pleadings, motions, objections, briefs; service.
77-522 Discovery; authorization; requests; subpoenas, discovery orders and protective orders.
77-524 Evidence; official notice.
77-525 Ex parte communications; exemption for certain agencies.
77-526 Orders, initial and final; exception for state corporation commission.
77-527 Review of initial order; exceptions to reviewability.
77-530 Orders, when effective.
77-531 Service of order or notice.
77-533 Conference hearing; use, when.
77-535 Disclosure of material or essential facts.
77-536 Emergency proceedings; use, when; procedure.
77-537 Summary proceedings; use, when; right to request hearing; orders, contents.
77-542 Right to request hearing; statement filed.
77-547 Same; administrative proceedings; agency head, defined.
77-550 Division of property valuation; administrative proceedings; agency head, designation.
77-551 Hearing of state agencies; presiding officer.
77-561 Office of administrative hearings; director; employees.
77-563 Same; officers and employees transferred; benefits and rights.
77-564 Same; conflicts as to power, function or duty to be resolved by governor.
77-565 Same; legal custody of records transferred; no abatement of suits, actions or proceedings.