Kan. Admin. Regs. § 92-19-63
Current through Register Vol. 43, No. 41, October 10, 2024
The tax imposed under the sales tax act shall be assessed within three years from the date the return is filed. However, if any person obligated to file a return for taxes imposed under the sales tax act fails to file a return for any reason, the tax may be assessed at any time. A levy or other proceeding to enforce the collection of the tax, penalty and interest may also be commenced at any time.
Kan. Admin. Regs. § 92-19-63