Kansas § 79-3662 Same; selection of participants by director

Kansas Statutes

§ 79-3662 — Same; selection of participants by director

Kansas § 79-3662

Ch. 79TAXATION

Art. 36KANSAS RETAILERS' SALES TAX

This text of Kansas § 79-3662 (Same; selection of participants by director) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-3662 (2026).

Text

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.

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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.