79-3680. Same; amnesty for sellers who register; conditions; limitations. (a) Subject to the limitations in this section: (1) Amnesty is granted for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the agreement, provided that the seller was not so registered in this state in the twelve-month period preceding the effective date of this state's participation in the agreement;
(2) the amnesty will preclude assessment for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in this state, provided registration occurs within 12 months of the effective date of this state's participation in the agreement; and
(3) amnesty similarly shall be provided if this state joins the agreement after the seller has registered.
(b) The amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.
(c) The amnesty is not available for sales or use taxes already paid or remitted to this state or to taxes collected by the seller.
(d) The amnesty is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. The statute of limitations applicable to asserting a tax liability during this thirty-six month period is tolled.
(e) The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
(f) This provision shall become effective as of the date that this state joins and becomes a member state of the agreement.
History: L. 2003, ch. 147, ยง 26; May 22.
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.