17-7511.   Inspection of corporation's income taxreturn to verify annual report; disclosure of information and annual report tosecretary of state.Pursuant to the authority granted by subsection (c) of K.S.A. 79-3234, thesecretary of state, as a legal representative of the state, may inspect theannual Kansas income tax return of any corporation for the purpose of verifyingany information contained in the annual report filed by such corporation withthe secretary of state pursuant to this act. The secretary of state shall notdisclose any information obtained from any such return, except as may benecessary to commence an appropriate administrative or judicial proceedingagainst the corporation filing the same, and shall disclose to the secretary ofrevenue any information and allow the secretary to inspect as necessary theannual report for purposes of verifying any information contained on thefranchise tax return as provided inK.S.A. 2007 Supp.79-5401,and amendments thereto.

      History:   L. 1972, ch. 54, § 11;L. 2004, ch. 171, § 26; July 1.