40-2807. Same; preservation of reports and returns; disclosure of contents unlawful, when; acceptance of employment by commissioner or employees; publication of statistics; inspection of returns by st
40-2807
40-2807. Same; preservation of reports and returns; disclosure ofcontents unlawful, when; acceptance of employment by commissioner oremployees; publication of statistics; inspection of returns by stateofficials; inspection of returns by federal or other state agencies.(a) All reports and returns required by this act and rules andregulations adopted pursuant thereto shall be preserved for three (3) yearsand thereafter until the commissioner orders them to be destroyed.
(b) Except in accordance with proper judicial order, or as otherwiseprovided by law, it shall be unlawful for the commissioner, any deputy,agent, clerk or other officer or employee to divulge, or to make known inany way, the amount of income or any particulars set forth or disclosed inany such report or return; and it shall be unlawful for the commissioner,any deputy, agent, clerk or other officer or employee engaged in theadministration of this act to engage in the business or profession of taxaccounting or to accept employment, with or without consideration, from anyperson, firm or corporation for the purpose, directly or indirectly, ofpreparing tax returns or reports required by the laws of the state ofKansas, by any other state or by the United States government, or to acceptany employment for the purpose of advising, preparing material or data, orthe auditing of books or records to be used in an effort to defeat orcancel any tax or part thereof that has been assessed by the state ofKansas, any other state or by the United States government.
(c) Nothing herein shall be construed to prohibit the publication ofstatistics, so classified as to prevent the identification of particularreports or returns and the items thereof, or the inspection of returns bythe attorney general or other legal representatives of the state.
(d) Notwithstanding the provisions of this section, the commissionermay, in his discretion, permit the commissioner of internal revenue of theUnited States, or the proper official of any state imposing an income tax,or the authorized representative of either, to inspect the returns madeunder this act: Provided, That the commissioner may make available orfurnish to the taxing officials of any other state or the commissioner ofinternal revenue of the United States or other taxing officials of thefederal government, or their authorized representatives, informationcontained in reports or returns or any audit thereof or the report of anyinvestigation made with respect thereto, filed pursuant to this act, as hemay consider proper, but such information shall not be used for any otherpurpose than that of the administration of tax laws of such state or of theUnited States.
History: L. 1970, ch. 184, § 7; Jan. 1, 1971.