{"data":{"id":"us-ks/k.s.a.-79-3661","jurisdiction":"us-ks","citation":"K.S.A. 79-3661","heading":"Same; authorities and duties of director of taxation.","body":"The director of taxation may enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the director shall:\n(a) Agree to accept, upon verification and subject to the provisions of K.S.A. 79-3663, and amendments thereto, the eligible taxpayer's determinations for purposes of making a deficiency assessment or otherwise determining the taxpayer's liability for the audit period under review;\n(b) provide written procedural guidelines to be included as part of the managed audit agreement, including, but not limited to: (1) The audit period covered by the managed audit; (2) the general scope of the managed audit; (3) what records will be examined and what types of sampling techniques will be used; (4) the specific procedures the taxpayer is to follow in determining any liability; (5) the time period for completion of the managed audit; and (6) the time period for payment of the tax, penalty and interest;\n(c) review the results of the managed audit with the eligible taxpayer and issue a final determination of tax liability in the manner prescribed by K.S.A. 79-3226, and amendments thereto; and\n(d) recognize the taxpayer's right to request an informal conference in accordance with the provisions of K.S.A. 79-3610, and amendments thereto.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0061.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:19Z","sha256":"835b37898b1391e2cc77a9d1d563dd3f55483815ff0f4d8df2e56213ec64403f","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3660","next":"us-ks/k.s.a.-79-3662"},"notice":"GroundRules: Original legal text. Not legal advice."}