17-7511. Inspection of corporation's income tax return to verify annual report; disclosure of information and annual report to secretary of state.
17-7511
17-7511. Inspection of corporation's income tax
return to verify annual report; disclosure of information and annual report to
secretary of state.
Pursuant to the authority granted by subsection (c) of K.S.A. 79-3234, the
secretary of state, as a legal representative of the state, may inspect the
annual Kansas income tax return of any corporation for the purpose of verifying
any information contained in the annual report filed by such corporation with
the secretary of state pursuant to this act. The secretary of state shall not
disclose any information obtained from any such return, except as may be
necessary to commence an appropriate administrative or judicial proceeding
against the corporation filing the same, and shall disclose to the secretary of
revenue any information and allow the secretary to inspect as necessary the
annual report for purposes of verifying any information contained on the
franchise tax return as provided in
K.S.A. 2007 Supp.
79-5401,
and amendments thereto.
History: L. 1972, ch. 54, § 11;
L. 2004, ch. 171, § 26; July 1.