Attorney General Opinion No. 1991-158

Download or read book Attorney General Opinion No. 1991-158 written by Robert T. Stephan and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: It is our opinion that pursuant to K.S.A. 1990 Supp. 46-1114(c)(1), 26 U.S.C.A. sections 25 e̲t̲ s̲e̲q̲. 26 C.F.R. sections 1.25-1T e̲t̲ s̲e̲q̲. and K.S.A. 1990 Supp. 74-5058 e̲t̲ s̲e̲q̲., post audit should be given access to the records in question unless federal or state law concerning confidentiality of income tax returns prohibits post audit access. These records concern the mortgage credit certificate program which is being implemented and administered by a private entity on behalf of and pursuant to contracts with Kansas counties. Records obtained by post audit remain subject to any duty of confidentiality imposed by law. Cited herein: K.S.A. 1-401; 12-2901; K.S.A. 1990 Supp. 12-2904; K.S.A. 19-101; 45-215; 45-217; K.S.A. 1990 Supp. 45-221, as amended by L. 1991, ch. 149, section 12; K.S.A. 46-1101; K.S.A. 1990 Supp. 46-1106; 46-1108; 46-1114; K.S.A. 46-1115; 46-1116; K.S.A. 1990 Supp. 74-5058; 74-5060; 74-5061; K.S.A. 77-201, as amended by L. 1991, ch. 33, section 37; K.S.A. 79-3234; 26 U.S.C.A. sections 25; 26 U.S.C.A. section 6103; 26 C.F.R. sections 1.25-1T, 1.25 - 3T, 1.25-4T.