79-3610. Examination of returns; final determinations; notice; informal conferences; jeopardy assessments. The director of taxation shall examine all returns filed under the provisions of this act, and shall issue final determinations of tax liability hereunder in the manner prescribed by K.S.A. 79-3226, and amendments thereto, relating to income taxes. Any determination may be made on the basis of a generally recognized valid and reliable sampling technique, whether or not the person being audited has complete records of transactions and whether or not such person consents. In any such case, the director shall notify the taxpayer in writing of the sampling technique to be utilized, including the design and population of such sample. If the taxpayer demonstrates that any such technique used was not in accordance with generally recognized sampling techniques, the audit shall be dismissed with respect to that portion of the audit based upon such technique, and a new audit shall be performed. Within 60 days after the mailing of notice of the director's determination any taxpayer may request an informal conference with the secretary of revenue or the secretary's designee relating to such taxpayer's tax liability, including the issue of whether the use of a generally recognized sampling technique achieved a result that was reflective of the taxpayer's actual tax liability, and an informal conference thereon shall be conducted and the secretary of revenue or the secretary's designee shall make a final determination and give the taxpayer notice thereof. In case any person required by the provisions of this act to make a return fails or refuses to do so, the secretary of revenue or the secretary's designee, after notice to such person, shall make a final determination of the amount of such tax according to the best judgment and information of the secretary of revenue or the secretary's designee.
Whenever the director of taxation has reason to believe that a person liable for tax under any provisions of the Kansas retailers' sales tax act is about to depart from the state or to remove such person's property therefrom, or to conceal oneself or such person's property therein, or to do any other act tending to prejudice, jeopardize or render wholly or partly ineffectual the collection of such sales tax unless proceedings be brought without delay, the director shall immediately make an assessment for all sales taxes due from such taxpayer, noting such finding on the assessment. The assessment shall be made on the basis of emergency proceedings in accordance with the provisions of K.S.A. 77-536 and amendments thereto. Thereupon a warrant shall forthwith be issued for the collection of the tax as provided in K.S.A. 79-3235, and amendments thereto. The taxpayer may within 15 days from the date of filing of such warrant request an informal conference with the secretary or the secretary's designee on the correctness of the jeopardy assessment.
History: L. 1937, ch. 374, § 10; L. 1943, ch. 290, § 9; L. 1947, ch. 463, § 6; L. 1957, ch. 429, § 30; L. 1987, ch. 391, § 1; L. 1988, ch. 356, § 343; L. 1992, ch. 65, § 2; L. 1997, ch. 126, § 12; July 1.
Structure Kansas Statutes
Article 36 - Kansas Retailers' Sales Tax
79-3601 Title of act; additional to certain other taxes.
79-3603 Retailers' sales tax imposed; rate.
79-3604 Tax paid by consumer and collected by retailer; exceptions; fee.
79-3605 Assumption of tax by retailer unlawful.
79-3606d Exempt sales of fencing materials and services; exemption certificate.
79-3611 Investigations and hearings.
79-3612 Lien upon property upon sale of business; duties and liability of purchaser.
79-3613 Sufficiency of notice to taxpayer.
79-3614 Confidentiality requirements.
79-3615 Interest and penalties.
79-3616 Bond requirements; amount.
79-3617 Collection of delinquent taxes; tax lien.
79-3619 Payment, collection and accounting; rules and regulations.
79-3620b City bond finance fund moneys, distribution to cities.
79-3620d Disposition of moneys collected on Kansas state fairgrounds.
79-3624 Invalidity of part of 79-3621, 79-3622.
79-3625 Invalidity of part of 79-3619.
79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond.
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 of noncollection.
79-3649 Sales tax liability assessments on youth sports participation fees null and void.
79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes.
79-3652 Rights and privileges of audited taxpayers.
79-3653 Streamlined sales tax system for the 21st century act; citation.
79-3654 Same; legislative findings.
79-3655 Same; department of revenue discussions with other states; topics included.
79-3656 Same; pilot projects with other states; agreements, provisions.
79-3657 Same; return information confidential.
79-3658 Same; legislative oversight committee established; composition; authorities and duties.
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.
79-3668 Same; taxing jurisdiction and rate database, requirements.
79-3669 Same; sourcing of retail sales; application of sourcing rules.
79-3673 Same; sourcing rules for sale of telecommunication services; definitions.
79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
79-3675 Same; confidentiality and privacy rights; requirements and procedures.
79-3676 Same; computation of tax by sellers.
79-3678 Same; effective date of state or local sales or use tax rate changes for certain services.
79-3679 Same; online registration system for sellers; requirements.
79-3680 Same; amnesty for sellers who register; conditions; limitations.
79-3681 Same; methods of remittances.
79-3682 Same; citation of act; effective date.
79-3686 Same; bundled transactions.
79-3692 Exempt organization identification numbers; requirements and procedures.
79-3695 Rate of tax involving contracts for certain construction projects, requirements.