In Re the Tax Appeal of Newton Country Club Co.

Briscoe, J.:

The Newton Country Club (Club) appeals from an order of the Board of Tax Appeals (BOTA). By its order, the BOTA upheld an order by the Director of Taxation that denied the Club’s request to set aside deficiency assessments issued against it for noncollection and payment of sales and liquor excise taxes.

On June 15, 1983, the Kansas Department of Revenue (Revenue) issued notices to the Club of assessments of additional sales and excise taxes. The assessments covered a three-year period from April 1, 1980, through March 31, 1983. Revenue based its assessments upon the Club’s failure…