Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-65 - Powers of the director of taxation

Current through Register Vol. 43, No. 28, July 11, 2024
The director or his or her delegate shall be permitted to
				examine any books, papers, records, or memoranda of a taxpayer for the purpose
				of determining the correctness of information contained in, or the existence of
				additional information that should be contained in, the taxpayer's returns. The
				director or his or her delegate may examine all the taxpayer's books, papers,
				records, or memoranda to determine which of these items are relevant to a
				determination of the taxpayer's tax liability. The determination of relevance
				shall not be made by the keeper of the books, papers, records, or memoranda.
				Books, papers, records, or memoranda which may be examined shall include, but
				not be limited to, the following: general ledgers and subordinate ledgers;
				general journals, and subordinate journals; computer printouts of any
				accounting or financial data; audit workpapers of company, internal auditor and
				independent auditor; annual reports with all supporting workpapers, schedules,
				and exhibits; SEC 10-K with all supporting workpapers, schedules, and exhibits;
				cancelled checks; sales invoices; vendors invoices; time cards; deposit slips;
				bank statements; cash register tapes; inventory sheets; board of directors
				minutes and reports; audit committee minutes and reports; executive committee
				minutes and reports; internal company financial reports, statements and
				memoranda, with schedules and attachments; trial balances; employee lists; list
				of accounts receivable; capital asset ledgers and subordinate ledgers;
				depreciation ledgers and schedules; route schedules; bills of lading; shipping
				and receiving reports; weight tickets; work orders; job tickets; production
				reports; rents paid schedules; procedure manuals, operations manuals, employee
				manuals; table of organization; appraisal reports; property tax reports and
				receipts; federal income tax returns, and all schedules and attachments (pro
				forma and consolidated); all state tax returns, and all schedules and
				attachments; federal and state revenue agent adjustments reports; sales tax
				returns and all supporting workpapers; ad valorem tax returns and all
				supporting workpapers; intangible tax returns and all supporting workpapers;
				local occupation licenses; corporate charter; permits to do business as a
				foreign corporation; motor vehicle license returns to all appropriate states;
				special fuel licenses; cigarette licenses; liquor licenses; franchise
				agreements with supporting details; stock certificates ledger; security
				agreements; insurance policies; blueprints of plant facilities; patent
				agreements; royalty agreements; aging of accounts receivable; payroll journals
				and ledgers, W-2 forms; unemployment compensation ledgers; sales journals and
				subordinate details; accounts receivable ledger; bad debts workpapers; accounts
				payable ledger; computer cards; computer program guides; all lease agreements;
				lease-purchase agreements; apportionment workpapers property, payroll, and
				sales workpapers by state and total company; management and personnel
				directory; director, officer and employee directory; list of articles and
				publications concerning company, its predecessors and subsidiary and affiliated
				corporations, which describes their development, operations and activities;
				travel vouchers and authorization; and internal memorandums. The director shall
				have the authority to issue interrogatories, subpoenas, and requests for
				production relating to disclosure of any of the information or items listed
				here. This authority may be exercised any time before or after an assessment
				has been made.