79-3618.
Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
(a) The secretary of revenue or the secretary's designee shall administer and enforce this act. The secretary shall adopt rules and regulations for the administration of this act. The secretary or the secretary's designee may upon application of any taxpayer give such applicant the privilege of paying the tax levied by this act upon the basis of gross receipts accrued but not received provided such applicant's books are regularly kept on such basis. The secretary or the secretary's designee shall appoint agents and employees for the enforcement and administration of this act.
(b) The secretary of revenue or the secretary's designee may abate all or part of any final sales tax and compensating tax liabilities in the same manner and to the same extent as provided for final income tax liabilities at K.S.A. 79-3233a through K.S.A. 79-3233i, and amendments thereto.
History:
L. 1937, ch. 374, § 18; L. 1972, ch. 342, § 112; L. 1989, ch. 291, § 10; L. 1999, ch. 94, § 7; July 1.
Notes of Decisions
In Re Marshall, 302 B.R. 711 (Bankr. D. Kan. 2003).
· cites it 2× “See Kan. Stat. Ann. § 79-3618 (2002 Supp.). The regulations implementing the Act are found at Kan.”
In Re Tax Appeal of City of Wichita, 59 P.3d 336 (Kan. 2002).
“See K.S.A. 2001 Supp. 79-3618(a). The standard of review with respect to *934 interpreting statutes enforced by executive agencies is slightly tempered: “While construction or interpretation of statutory language is a judicial function, interpretation of a statute is a necessary…”
In Re Tax Appeal of Alex R. Masson, Inc., 909 P.2d 673 (Kan. Ct. App. 1995).
“79-3707 gives the Secretary the power to adopt rules and regulations for the administration of the Kansas Compensating Use Tax Act.”
In Re Tax Appeal of McKee, 861 P.2d 1386 (Kan. Ct. App. 1993).
“2d 453 (1974); K.S.A. 79-3618. “An agency’s interpretation of its own rules and regulations is given deference and will not be disturbed on appeal unless the interpretation is clearly erroneous or inconsistent with the regulation.”
— K.S.A. § 79-3618(a) — 1 case
In Re Tax Appeal of City of Wichita, 59 P.3d 336 (Kan. 2002).
“See K.S.A. 2001 Supp. 79-3618(a). The standard of review with respect to *934 interpreting statutes enforced by executive agencies is slightly tempered: “While construction or interpretation of statutory language is a judicial function, interpretation of a statute is a necessary…”
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