Kansas: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Kansas
In Kansas, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Kansas Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Kansas
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Kansas sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Kansas is three years from the return filing date. It must be noted that when a fraudulent or untrue return is discovered, the statute becomes two years from the fraud discovery date.
Appealing to the Department of Revenue in Kansas
If you do not agree with a penalty or decision made by the Kansas Department of Revenue, you have the right to file an appeal and ask for reconsideration. A relatively small, rather informal conference may be requested with the Secretary of Revenue within sixty days after mailing of notice.Top
Administrative Sales Tax Appeals in Kansas
Notice of appeal must be filed with State Board of Tax Appeals within THIRTYdays after final decision has been madeTop
Judicial Sales Tax Appeals in Kansas
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the District Court within thirty days after rehearing order entered or denied by the State Board of Tax Appeals
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