Kansas Statutes Annotated sec. 79-3610. (Requires the director of taxation to conduct sales tax audits using a generally recognized valid and reliable sampling technique. Taxpayer must be notified of the sampling technique including the design and population of the sample. If the taxpayer demonstrates that any such technique used was not in accordance with generally recognized sampling techniques, the audit shall be dismissed with respect to that portion of the audit based upon such technique, and a new audit shall be performed).
Kansas Administrative Regulations sec. 92-19-44.