reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 9 - MINERALS AND NATURAL PRODUCTS LEASES ON NAVIGABLE STREAMBEDS › Section 92-9-1 - Bidders; notice; form of bids

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Legal notice to
			 bidders for oil and gas lease land in navigable streambeds shall be published
			 by the director of taxation in a paper of general circulation in the county in
			 which the lands subject to oil and gas leases are situated once each week for a
			 period of four consecutive weeks.
(b) The highest and best bid from a
			 responsible bidder shall be accepted by the director of taxation, reserving the
			 right to reject any bid and republish. Separate sealed bids accompanied by a
			 certified check or bank draft in the amount of the bid payable to the director
			 of taxation for each tract shall be submitted on forms supplied by the
			 department of revenue and filed with the director of taxation, in accordance
			 with the publication notice concerning the bids.
(c) Each bidder shall have the right to bid
			 on all or any portion of the lands set forth in the publication notice, and the
			 successful bidder shall reimburse the director of taxation for the publication
			 costs. However, this regulation shall apply only to the removal of oil and gas
			 from navigable streambeds.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 9 - MINERALS AND NATURAL PRODUCTS LEASES ON NAVIGABLE STREAMBEDS › Section 92-9-2 - Cash bonus; rental

Current through Register Vol. 43, No. 28, July 11, 2024
Bids for the leasing of oil and gas rights in navigable streams
				will be considered on the basis of a cash bonus, annual delay rental, and the
				amount of royalty to be paid shall not be less than 12 1/2 % of the gross
				proceeds at the prevailing market rate. Leases will be executed on a standard
				Kansas lease form. No lease shall be for a period longer than five years and
				the lessee shall agree to pay an annual rent in advance on land so long as
				drilling is delayed.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 9 - MINERALS AND NATURAL PRODUCTS LEASES ON NAVIGABLE STREAMBEDS › Section 92-9-3 - Survey; expense of

Current through Register Vol. 43, No. 28, July 11, 2024
If the lessee of oil and gas rights requests a survey to
				determine acreage, a survey may be authorized by the director of taxation, if
				the lessee agrees to pay the cost. In lieu of this survey, the United States
				government survey or other official survey of the tract may be used.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 9 - MINERALS AND NATURAL PRODUCTS LEASES ON NAVIGABLE STREAMBEDS › Section 92-9-4 - Wells; operation and management

Current through Register Vol. 43, No. 28, July 11, 2024
Each oil lessee and gas lessee leasing wells pursuant to
				K.S.A.
				70a-101, and amendments thereto, shall
				furnish the director of taxation on demand accurate and reliable information
				concerning wells situated in Kansas. On demand, each lessee shall furnish
				certified copies of pipeline runs and gas balancing statements to the director
				of taxation. Title requirements and leases shall be without covenants of
				warranty.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 9 - MINERALS AND NATURAL PRODUCTS LEASES ON NAVIGABLE STREAMBEDS › Section 92-9-6a - Returns; rates and restrictions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) On or before
			 the 15th day of each month, each lessee shall file a return with the director
			 stating the amount of material withdrawn, returned, stored and sold, and the
			 name of the person(s) to whom the material was sold during the preceding month.
			 The lessee shall remit with the return 15¢ per ton for all river sand sold
			 during the preceding month. Each lessee shall maintain this information for a
			 period of two years.
(b) Each
			 lessee shall not take, move or remove material from any navigable stream
			 within:
(1) 500 feet of any bridge pier or
			 abutment;
(2) 200 feet of any
			 stabilized bank or structure built or authorized by the United States
			 govern-ment.
A lessee shall not remove sand from any stream bed or channel
				within a distance of 1,500 feet of the nearest tipple erected and maintained
				and used for the purpose of taking sand from the river. The distances of 500
				and 200 feet are to be construed as minimum distances with greater distances
				required as necessary to preserve stream bed and bank stability.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 11 - WITHHOLDING AND ESTIMATED TAX › Section 92-11-20 - Declaration of estimated tax forms

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
Individuals.
Individuals shall file the declaration of
			 estimated tax on form 40ES. All information requested on that form shall be
			 sup-plied.
(b)
Corporations.
Corporations shall file the declaration of
			 estimated tax on form 120ES. All information requested on that form shall be
			 sup-plied.
(c)
Amendments.
In the case of an individual, the amendment is
			 contained on the back of form 40ES, which is the notice of installment due
			 received by the taxpayer from the department of revenue. In the case of a
			 corporation, the amended declaration is contained on the back of form 120ES,
			 which is the notice of installment due of estimated corporate tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 11 - WITHHOLDING AND ESTIMATED TAX › Section 92-11-21 - Payment of estimated tax

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
General.
The following rules govern the time for payment of
			 the estimated tax for calendar years:
Date of Filing Declaration If the declaration is filed: Dates
				of Payment of Estimated Tax Estimated tax shall be paid:
On or before April 15; In four equal installments--one at time
				of filing declaration, one not later than June 15, one not later than September
				15, one not later than January 15, following year; except corporations who
				shall pay the fourth installment on December 15 of the taxable year;
After April 15 and before June 15 and not required to be filed
				on or before April 15; In three equal installments--one at time of filing
				declaration, one not later than September 15, one not later than January 15,
				following year; except corporations who shall pay the third installment on
				December 15 of the taxable year;
After June 15 and before September 15 and not required to be
				filed on or before June 15; In two equal installments--one at time of filing
				declaration and one not later than January 15, following year; except
				corporations who shall pay the second installment on December 15 of the taxable
				year;
After September 15 and not required to be filed on or before
				that date. In full at time of filing declaration.
(b)
Fiscal year due dates.
In the case of a taxpayer on a fiscal year basis, there shall be substituted
			 for the dates April 15, June 15, September 15 and January 15, the 15th day of
			 the fourth month, the 15th day of the sixth month, the 15th day of the ninth
			 month and the 15th day of the first month in succeeding fiscal year.
(c)
Early payment.
At the
			 election of the taxpayer any installment of estimated tax may be paid prior to
			 the date prescribed for payment.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 11 - WITHHOLDING AND ESTIMATED TAX › Section 92-11-22 - Credit

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
General.
The amount of estimated tax paid by the taxpayer
			 during the calendar or fiscal year shall be allowed as a credit on the return
			 filed by the taxpayer under the provisions of the Kansas income tax act.
(b)
Credit or
			 refund.
In the event that the amount of declaration of estimated tax
			 and/or the amount of tax withheld from wages exceeds the amount of tax due
			 under the provisions of the Kansas income tax act, the taxpayer has the
			 following options:
(1) To request a refund of
			 such overpayment or overwithholding or
(2) To apply the amount of such overpayment
			 or overwithholding to the declaration of estimated tax for the succeeding
			 calendar or fiscal year.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 11 - WITHHOLDING AND ESTIMATED TAX › Section 92-11-24 - Short taxable years

Current through Register Vol. 43, No. 28, July 11, 2024
Any estimated tax, payable in installments, which is not paid
				before the 15th day of the last month of a short taxable year shall be paid on
				the 15th day of the last month of the short taxable year. If the short taxable
				year is less than three and one-half (3 1/2) months, a declaration shall not be
				required to be filed and estimated tax shall not be required to be paid for
				that year.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-6 - Resident status of certain individuals

Current through Register Vol. 43, No. 28, July 11, 2024
A person who is a resident of this state, does not terminate
				residency upon entering the armed services or peace corps of the United States.
				A member of the armed services domiciled in Kansas at the time he entered such
				service generally retains his status as a domiciliary of Kansas throughout his
				stay in the service, regardless of where he may be assigned to duty or how
				long.
For purposes of this act a person shall not be deemed to be a
				resident of Kansas, nor will he lose his status as a resident of the state in
				which he formerly resided, solely because of a transfer into this state under
				military orders. Such person may, however, become a resident of Kansas for
				purposes of this act by the performance of certain overt acts which would
				constitute a termination of his residence in such former state and the
				establishment of a residence in Kansas.
A resident of Kansas establishing temporary quarters in another
				state or foreign country remains a resident of Kansas.
A nonresident individual means an individual other than a
				resident individual.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-8 - Corporation

Current through Register Vol. 43, No. 28, July 11, 2024
The term "corporation" as used in these regulations includes
				not only corporations which have been created or organized under the laws of
				Kansas, but also every corporation doing business within this state or deriving
				income from sources within this state, in a corporate or organized capacity, by
				virtue of creation or organization under the laws of the United States or some
				state, territory or district or a foreign country. The term "corporation" is
				not limited to the legal entity usually known as a corporation, but includes
				also an association, a trust classed as an association because of its nature or
				its activities, a joint stock company, and certain kinds of partnerships. Any
				association or organization which is required to report as a corporation, for
				federal income tax purposes under the internal revenue code of 1954 as amended
				during the taxable year, shall be considered to be a corporation for the
				purposes of the Kansas act. Conversely, any association, organization or
				corporation required to report in any other capacity, for federal income tax
				purposes under the internal revenue code as amended during the taxable year,
				shall report in a like capacity for purposes of the Kansas act.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-11 - Credits for income taxes paid to other states

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The credit for
			 income tax paid to another state allowed by
			 K.S.A.
			 79-32,111, and amendments thereto, shall be
			 limited to the net amount of income taxes actually paid to another state. The
			 net amount of income taxes actually paid to another state shall be the amount
			 of the taxpayer's tax liability to the other state less any refundable or
			 nonrefundable tax credits allowed by the other state. The net amount of income
			 tax paid to another state shall not include interest or penalties paid to
			 another state.
(b) The credit for
			 income tax paid to another state shall be taken at the time of filing the
			 income tax return and shall be applied against the entire tax until the credit
			 is exhausted. A copy of the return or returns on which the taxes are assessed
			 shall be filed with the director of taxation, at the time the credit is
			 claimed.
(c) Credit for income tax
			 paid to another state on income for any year shall be applied only against tax
			 due on income for the same year.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-14 - Persons and organizations exempt from Kansas income tax

Current through Register Vol. 43, No. 28, July 11, 2024
A person or organization claiming an exemption from Kansas
				income taxation under the provisions of subsection (a) of K.S.A. 1980 Supp.
				79-32,113 shall submit evidence to
				the director of the person's or organization's exemption from federal income
				taxation, when so called upon by the director.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-16 - Change of accounting period

Current through Register Vol. 43, No. 28, July 11, 2024
Permission for change of a taxpayer's Kansas taxable year shall
				not be required from the director. In all cases a short period return shall be
				filed to accomplish this change. The Kansas taxable income for this short
				period shall be computed in the same manner as is the federal taxable income
				for this short period. For the purpose of the tax computation on a short period
				individual income tax return, only the taxable income for the short period
				shall be reported, but the tax exemptions and the Kansas standard deduction
				shall be apportioned by the same ratio as the number of months in the short
				period bears to twelve (12) months.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-19 - Limitation of tax-spreadback rule

Current through Register Vol. 43, No. 28, July 11, 2024
When an accounting method is changed in compliance with
				K.S.A.
				79-32,114(c) or (d) (i),
				other than from an accrual to an installment method, any additional tax which
				results from the adjustments determined to be necessary solely by reason of the
				change shall not be greater than if these adjustments were divided equally
				between the year of change and the two (2) preceding taxable years during which
				the taxpayer used the method of accounting from which the change is made. But,
				if the taxpayer has only one (1) preceding taxable year, the allocation may be
				made equally between the year of change-over and the one (1) preceding year.
				For the purpose of redetermining the tax liabilities under the two-year
				carry-back rule all computations shall be made as though the returns for the
				three (3) years were being amended to include the income thus apportioned, and
				all income, deductions, and limitations shall be adjusted accordingly.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-20 - Change from accrual to installment method of accounting

Current through Register Vol. 43, No. 28, July 11, 2024
If for any tax year beginning after December 31, 1967, the
				taxpayer is allowed or required to change from the accrual to the installment
				method of accounting to comply with K.S.A. 1967 Supp.
				79-32,114(c) or
				(d) (i), no part of the installments
				collected in the year of the change or thereafter may be excluded from income,
				even though the income reported before the year of change had already reflected
				the amount of the sales including such installments. Therefore, for the year of
				change or subsequent years, (such years being referred to as the adjustment
				years) in which such amounts are reflected in income the second time, the tax
				for such year of change or subsequent year shall be reduced by an adjustment
				computed as follows:
(1) Determine
			 separately the portion of the tax for each taxable year before the year of
			 change which is attributable to the gross profit from installment sales which
			 was included in gross income in that year and which is also includable in gross
			 income for any adjustment year;
(2) Determine separately the portion of the
			 tax for each adjustment year which is attributable to the gross profit
			 described in subdivision (1) of this regulation;
(3) Select for each adjustment year the
			 lesser of the amounts determined under subdivisions (1) and (2) of this
			 regulation;
(4) The tax imposed in
			 any adjustment year shall be reduced by the amount as determined in subdivision
			 (3) of this regulation or the sum of all such amounts if more than one prior
			 taxable year is involved.
The portion of the tax for any taxable year attributable to the
				gross profit described in subdivision (1) of this regulation shall be that
				proportion of the tax determined for such year, without regard to the
				adjustments under this regulation, which the gross profit included in gross
				income in the prior year and includable in gross income for the adjustment year
				bears to the gross income of such prior year.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-27 - Kansas deduction of an individual

Current through Register Vol. 43, No. 28, July 11, 2024
A taxpayer entitled to elect to either itemize deductions or to
				take the Kansas standard deduction shall be bound by an election unless an
				amended return is filed. In the absence of an election, the taxpayer shall be
				deemed to have elected to take the Kansas standard deduction.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-47 - Distribution withholding

Current through Register Vol. 43, No. 28, July 11, 2024
The fiduciary of a resident estate or trust shall within 30
				days of the close of the taxable year of the estate or trust furnish or mail to
				the last known address of each nonresident beneficiary from which deductions
				have been made in accordance with
				K.S.A.
				79-32,137, and amendments thereto, a report
				in duplicate on a form furnished by the director showing the amount of the
				deduction during the taxable year of the resident estate or trust.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-52 - Consolidated returns

Current through Register Vol. 43, No. 28, July 11, 2024
Corporations which are members of an affiliated group which do
				not derive their entire income from sources within Kansas and have filed a
				federal consolidated return for federal income tax purposes, may file a
				consolidated return for purposes of determining their Kansas income tax
				liability. The director may permit or require this group of affiliated
				corporations to file consolidated returns provided they are permitted to file a
				federal consolidated return and when in the director's opinion this
				consolidated return is necessary to clearly reflect the Kansas taxable income
				of the affiliated group. Once a consolidated return is filed for a taxable
				year, consolidated returns shall be filed for all future years unless the group
				is not permitted to file a consolidated federal return.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-53 - Methods of determining income allocable to Kansas business

Current through Register Vol. 43, No. 28, July 11, 2024
Any taxpayer having income from business activity which is
				taxable both within and without this state, other than activity as a financial
				organization or the rendering of purely personal services by an individual,
				shall allocate and apportion net income as provided in the "uniform division of
				income for tax purposes act" (K.S.A. 79-3271
et seq.
). Non-business income shall be allocated according to
				the provisions of
				K.S.A.
				79-3274 through
				79-3278 and all business income
				shall be apportioned to this state by multiplying the income by a fraction, the
				numerator of which is the property factor plus the payroll factor plus the
				sales factor, and the denominator of which is three (3). The three (3) factors
				are determined by the provisions of
				K.S.A.
				79-3279 through
				79-3287, and amendments thereto.
				This shall be the general rule to be followed in computing Kansas taxable
				income of taxpayers. The law also provides that if the allocation and
				apportionment provisions of this act do not fairly represent the extent of the
				taxpayer's business activity in this state, the taxpayer may petition for or
				the secretary of revenue may require, in respect to all, or any part of the
				taxpayer's business activities, if reasonable, any of the methods set forth in
				K.S.A. 1980 Supp.
				79-3288. These methods are the
				exceptions to the prescribed method and shall be allowed or used only in rare
				and exceptional cases and the burden of proving the exception which would
				warrant the use of any of the alternate methods rests upon the party who would
				invoke the exception.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-57 - Records and income tax forms

Current through Register Vol. 43, No. 28, July 11, 2024
Every person subject to the tax, except persons whose gross
				income consists solely of salary, wages, or similar compensation for personal
				services rendered, shall, for the purpose of enabling the director to determine
				the correct amount of income subject to tax, keep permanent books of account or
				records, including inventories, that are sufficient to establish the amount of
				the gross income and the deductions, credits, and other matters required to be
				shown in any return. These books or records shall be kept available at all
				times for inspection by agents or representatives of the director, and shall be
				retained so long as the contents may become material in the administration of
				this act. Income tax forms shall be prescribed by the director and shall be
				signed and filed in accordance with these regulations and the instructions on
				or issued with the form.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-58 - Payment of tax; receipt; insufficient fund checks

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon request, a
			 receipt shall be furnished by the director for each tax payment. In the case of
			 payments made by check or money order, the cancelled check or the money order
			 receipt shall be considered a sufficient receipt. For payments in cash, a
			 receipt shall be furnished by the director if the taxpayer requests one.
(b) If payment is made by check
			 and the check is returned for lack of funds or for any other reason, the
			 taxpayer's account shall be treated as though a payment had not been made. If
			 the check is not made good or the tax is not paid before the due date of the
			 return, the return shall be considered as delinquent and penalties shall be
			 added in accordance with
			 K.S.A.
			 79-3228, and amendments thereto.
(c) All fees associated with the return of a
			 check shall be the responsibility of the taxpayer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-64 - Claims for refund by taxpayers

Current through Register Vol. 43, No. 28, July 11, 2024
Claims by the taxpayer for the refunding of taxes, interest,
				penalties, and additions to tax erroneously or illegally collected shall set
				forth in detail and under oath the grounds upon which a refund is claimed and
				the facts which are sufficient to apprise the director of the exact basis of
				these grounds. Refund or credits shall not be allowed after the expiration of
				the statutory period of limitation applicable to the filing of the claim,
				except upon one or more grounds set forth in a claim filed before the
				expiration of this period. A claim which does not comply with this regulation
				shall not be considered for any purpose as a claim for refund.
If a return is filed by an individual and a refund claim is
				then filed by a legal representative of the deceased, certified copies of the
				letters testamentary, letters of administration, or similar evidence shall be
				annexed to the claim to show the authority of the executor, administrator, or
				other fiduciary, by whom the claim is filed. If an executor, administrator,
				guardian, trustee, receiver, or other fiduciary files a return and then a
				refund claim is filed by the same fiduciary, documentary evidence to establish
				the legal authority of the fiduciary need not accompany the claim, provided a
				statement is made in the claim showing that the return was filed by the
				fiduciary and that the latter is still acting. In these cases, if a refund or
				interest is to be paid, letters testamentary, letters of administration, or
				other evidence may be required, but shall be submitted only upon receipt of a
				specific request. If claim is filed by a fiduciary other than the one by whom
				the return was filed, the necessary documentary evidence shall accompany the
				claim.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-66a - Abatement of final tax liabilities

Current through Register Vol. 43, No. 28, July 11, 2024
(a) General. The authority of the secretary
			 to abate all or part of a final tax liability shall be exercised only in cases
			 in which there is serious doubt as to either the collectability of the tax due
			 or the accuracy of the final tax liability and the abatement is in the best
			 interest of the state. This authority shall be exercised to effect the
			 collection of taxes with the least possible loss or cost to the state and with
			 fairness to the taxpayer. The determination of whether to abate all or part of
			 a final tax liability shall be wholly discretionary.
(b) Definitions.
(1) "Assets" means the taxpayer's real and
			 personal property, tangible and intangible.
(2) "Collectability" means the ability of the
			 department of revenue to collect, and the ability of the taxpayer to pay, the
			 tax liability.
(3) "Concealment of
			 assets" means a placement of assets beyond the reach of the department of
			 revenue, or a failure to disclose information relating to assets, that deceives
			 the department with respect to the existence of the assets, whether
			 accomplished by act, misrepresentation, silence, or suppression of the
			 truth.
(4) "Final tax liability"
			 means a tax liability that was established by the department to which the
			 taxpayer has no further direct appeal rights.
(5) "Order denying abatement" means an order
			 issued by the secretary that rejects a petition for abatement and refuses to
			 abate any part of a final tax liability.
(6) "Order of abatement" means an order
			 issued by the secretary that abates all or part of a final tax liability and
			 states the reasons that this action was taken.
(7) "Parties" means either the person who
			 requests an abatement of a final tax liability or the person's authorized
			 representative, and either the secretary of revenue or the secretary's
			 designee.
(8) "Secretary" means the
			 secretary of the department of revenue or the designee of the
			 secretary.
(9) "Serious doubt as to
			 collectability" means the doubt that exists when a reasonable person, viewing
			 the controlling circumstances objectively, would conclude that the likelihood
			 of recovering the tax liability is less than probable.
(10) "Serious doubt as to liability" means
			 the doubt that exists when a reasonable person, viewing the controlling
			 circumstances objectively, would conclude that it is probable that the final
			 tax liability previously established by the department is greater than the
			 actual tax liability imposed by the Kansas tax imposition statutes.
(11) "Tax" means the particular tax owed by
			 the taxpayer and shall include any related interest and penalty.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-67 - Extension of time for filing returns

Current through Register Vol. 43, No. 28, July 11, 2024
A six-month extension of time to file shall be granted by the
				director of taxation if at least 90% of the current year's tax liability is
				paid or 100% of the prior year's tax liability is paid. An extension of time to
				file shall not constitute an extension of time to pay. If the amount of tax due
				is not paid by the original due date, interest and penalty shall be assessed
				unless both of the following conditions are met:
(a) At least 90% of the tax liability is paid
			 on or before the original due date.
(b) The balance of the tax and interest is
			 paid with the return when it is filed. The appropriate Kansas payment voucher
			 shall be submitted when paying the tax balance due for an extension of time to
			 file.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-71 - Business and nonbusiness income defined

Current through Register Vol. 43, No. 28, July 11, 2024
In essence, all income which arises from the conduct of trade
				or business operations of a taxpayer is business income. For administrative
				purposes, the income of the taxpayer is business income unless clearly
				classifiable as nonbusiness income.
The classification of income by the labels occasionally used,
				such as manufacturing income, compensation for services, sales income,
				interest, dividends, rents, royalties, gains, operating income, nonoperating
				income, etc., is of no aid in determining whether income is business or
				nonbusiness income. Income of any type or class, and from any source is
				business income if it arises from transactions and activity occurring in the
				regular course of a trade or business. Accordingly, the critical element in
				determining whether income is "business income" or "nonbusiness income" is the
				identification of the transactions and activity which are the elements of a
				particular trade or business. In general all transactions and activities of the
				taxpayer which are dependent upon or contribute to the operations of the
				taxpayer's economic enterprise as a whole, constitute the taxpayer's trade or
				business and will be transactions and activity arising in the regular course
				of, and will constitute integral parts of, a trade or business.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-72 - Two or more businesses of a single taxpayer

Current through Register Vol. 43, No. 28, July 11, 2024
A taxpayer may have more than one (1) "trade or business." In
				such cases, it is necessary to determine the business income attributable to
				each separate trade or business. The income of each business is then
				apportioned by an apportionment formula which takes into consideration the
				instate and outstate factors which relate to the trade or business the income
				of which is being apportioned.
The determination of whether the activities of the taxpayer
				constitute a single trade or business or more than one (1) trade or business
				will turn on the facts in each case. In general, the activities of the taxpayer
				will be considered a single business if there is evidence to indicate that the
				segments under consideration are integrated with, dependent upon, or contribute
				to each other and the operations of the taxpayer as a whole. The following
				factors are considered to be good indicia of a single trade or business, and
				the presence of any of these factors creates a strong presumption that the
				activities of the taxpayer constitute a single trade or business:
(a) A taxpayer is generally engaged in a
			 single trade or business when all of its activities are in the same general
			 line.
(b) A taxpayer is almost
			 always engaged in a single trade or business when its various divisions or
			 segments are engaged in different steps in a large, vertically structured
			 enterprise.
(c) A taxpayer which
			 might otherwise be considered as engaged in more than one (1) trade or business
			 is properly considered as engaged in one (1) trade or business when there is a
			 strong central management, coupled with the existence of centralized
			 departments for such functions as financing, advertising, research, or
			 purchasing. Thus, some conglomerates may properly be considered as engaged in
			 only one (1) trade or business when the central executive officers are normally
			 involved in the operations of the various divisions and there are centralized
			 offices which perform for the divisions the normal matters which a truly
			 independent business would perform for itself, such as accounting, personnel,
			 insurance, legal, purchasing, advertising, or financing.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-73 - Business and nonbusiness income; application of definitions

Current through Register Vol. 43, No. 28, July 11, 2024
The following are rules for determining whether particular
				income is business or nonbusiness income.
(a) Rental income from real and tangible
			 property is business income if the property with respect to which the rental
			 income was received is used in the taxpayer's trade or business or incidental
			 thereto and therefore is includable in the property factor.
(b) Gain or loss from the sale, exchange or
			 other disposition of real or tangible or intangible personal property
			 constitutes business income if the property while owned by the taxpayer was
			 used in the taxpayer's trade or business. However, if such property was
			 utilized for the production of nonbusiness income or otherwise was removed from
			 the property factor before its sale, exchange or other disposition, the gain or
			 loss will constitute nonbusiness income.
(c) Interest income is business income where
			 the intangible with respect to which the interest was received arises out of or
			 was created in the regular course of the taxpayer's trade or business
			 operations, or where the purpose for acquiring and holding the intangible is
			 related to or incidental to such trade or business operations.
(d) Dividends are business income where the
			 stock with respect to which the dividends are received arises out of or was
			 acquired in the regular course of the taxpayer's trade or business operations
			 or where the purpose for acquiring and holding the stock is related to or
			 incidental to such trade or business operations.
(e) Patent and copyright royalties are
			 business income where the patent or copyright with respect to which the
			 royalties were received arises out of or was created in the regular course of
			 the taxpayer's trade or business operations or where the purpose for acquiring
			 and holding the patent or copyright is related to or incidental to such trade
			 or business operations.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-74 - Proration of deductions

Current through Register Vol. 43, No. 28, July 11, 2024
In most cases an allowable deduction of a taxpayer will be
				applicable only to the business income arising from a particular trade or
				business or to a particular item of nonbusiness income. In some cases an
				allowable deduction may be applicable to the business incomes of more than one
				(1) trade or business and to several items of nonbusiness income. In such cases
				the deduction shall be prorated among such trades or businesses and such items
				of nonbusiness income in a manner which fairly distributes the deduction among
				the classes of income to which it is applicable.
In filing returns with this state, if the taxpayer departs from
				or modifies the manner of prorating any such deduction used in returns for
				prior years, the taxpayer shall disclose in the return for the current year the
				nature and extent of the mod-ification.
If the returns or reports filed by a taxpayer with all states
				to which the taxpayer reports under the multistate tax compact or the uniform
				division of income for tax purposes act are not uniform in the application or
				proration of any deduction, the taxpayer shall disclose in its return to this
				state the nature and extent of the variance.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-75 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Apportionment
			 means the division of business income between states by the use of a formula
			 containing apportionment factors.
(b) Allocation means the assignment of
			 nonbusiness income to a particular state.
(c) Business activity means the transactions
			 and activity occurring in the regular course of a particular trade or business
			 of a taxpayer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-76 - Apportionment

Current through Register Vol. 43, No. 28, July 11, 2024
If the business activity in respect to any trade or business of
				a taxpayer occurs both within and without this state, and if by reason of such
				business activity the taxpayer is taxable in another state, the portion of the
				net income (or net loss) arising from such trade or business which is derived
				from sources within this state shall be determined by apportionment in
				accordance with
				K.S.A.
				79-3279.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-77 - Combined income method of reporting

Current through Register Vol. 43, No. 28, July 11, 2024
If a particular trade or business is carried on by a taxpayer
				and one (1) or more affiliated corporations, nothing in
				K.S.A.
				79-3271
et seq.
, and
				79-4301, article IV or in these regulations shall preclude the use of a
				combined income method of reporting whereby the entire business income of such
				trade or business is apportioned in accordance with
				K.S.A.
				79-3279 to
				79-3287 and
				79-4301, article IV.9 to IV.17.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-78 - Allocation

Current through Register Vol. 43, No. 28, July 11, 2024
Any taxpayer subject to the taxing jurisdiction of this state
				shall allocate all of its nonbusiness income or loss within or without this
				state in accordance with
				K.S.A.
				79-3275 through
				79-3278.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-79 - Consistency and uniformity in reporting

Current through Register Vol. 43, No. 28, July 11, 2024
In filing returns with this state, if the taxpayer departs from
				or modifies the manner in which income has been classified as business income
				or nonbusiness income in returns for prior years, the taxpayer shall disclose
				in the return for the current year the nature and extent of the modification.
If the returns or reports filed by a taxpayer for all states to
				which the taxpayer reports under the multistate tax compact or the uniform
				division of income for tax purposes act are not uniform in the classification
				of income as business or nonbusiness income, the taxpayer shall disclose in its
				return to this state the nature and extent of the variance.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-80 - Taxable in another state; in general

Current through Register Vol. 43, No. 28, July 11, 2024
The taxpayer is subject to the allocation and apportionment if
				it has income from business activity that is taxable both within and without
				this state. A taxpayer's income from business activity is taxable without this
				state if such taxpayer, by reason of such business activity
				(
i.e.
, the transactions and activity occurring in the regular
				course of a particular trade or business), is taxable in another state pursuant
				to K.S.A.
				79-3273 and
				79-4301, article IV.3.
A taxpayer is not taxable in another state with respect to a
				particular trade or business merely because the taxpayer conducts activities in
				such other state pertaining to the production of nonbusiness income or business
				activities relating to a separate trade or business.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-81 - Taxable in another state; when a corporation is subject to a tax under K.S.A. 79-3273 (1) and 79-4301, article IV.3.(1)

Current through Register Vol. 43, No. 28, July 11, 2024
A taxpayer is "subject to" one (1) of the taxes, specified in
				K.S.A.
				79-3273(1) and
				79-4301, article IV.3.(1) if it
				carries on business activities in such state and such state imposes such a tax
				thereon. Any taxpayer which asserts that it is subject to one (1) of the taxes
				specified in
				K.S.A.
				79-3273(1) or
				79-4301, article IV.3.(1) in
				another state shall furnish to the director of taxation upon his request
				evidence to support such assertion. The director of taxation may request that
				such evidence include proof that the taxpayer has filed the requisite tax
				return in such other state and has paid any taxes imposed under the law of such
				other state; the taxpayer's failure to produce such proof may be taken into
				account in determining whether the taxpayer in fact is subject to one (1) of
				the taxes specified in
				K.S.A.
				79-3273 and
				K.S.A.
				79-4301, article IV.3.(1) in such other
				state.
If the taxpayer voluntarily files and pays one (1) or more of
				such taxes when not required to do so by the laws of that state or pays a
				minimal fee for qualification, organization or for the privilege of doing
				business in that state, but (a) does not actually engage in business activity
				in that state, or
(b) does actually
			 engage in some business activity, not sufficient for nexus, and the minimum tax
			 bears no relation to the taxpayer's business activity within such state, the
			 taxpayer is not "subject to" one of the taxes specified within the meaning of
			 K.S.A.
			 79-3273 and
			 K.S.A.
			 79-4301, article IV.3.(1).
The concept of taxability in another state is based upon the
				premise that every state in which the taxpayer is engaged in business activity
				may impose an income tax even though every state does not do so. In states
				which do not, other types of taxes may be imposed as a substitute for an income
				tax. Therefore, only those taxes enumerated in
				K.S.A.
				79-3273 and
				79-4301, article IV.3.(1) which
				may be considered as basically revenue raising rather than regulatory measures
				shall be considered in determining whether the taxpayer is "subject to" one of
				the taxes specified in
				K.S.A.
				79-3273 and
				79-4301, article IV.3.(1) in
				another state.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-82 - Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax

Current through Register Vol. 43, No. 28, July 11, 2024
The second test, that of
				K.S.A.
				79-3273(2) and
				79-4301, article IV.3.(2), applies
				if the taxpayer's business activity is sufficient to give the state
				jurisdiction to impose a net income tax by reason of such business activity
				under the constitution and statutes of the United States. Jurisdiction to tax
				is not present where the state is prohibited from imposing the tax by reason of
				the provisions of Public Law 86-272, 15 U.S.C.A. Sections 381-385. In the case
				of any "state" as defined in
				K.S.A.
				79-3271(h) and
				K.S.A.
				79-4301, article IV.1.(h), other than a state
				of the United States or political subdivision of such state, the determination
				of whether such "state" has jurisdiction to subject the taxpayer to a net
				income tax shall be made as though the jurisdictional standards applicable to a
				state of the United States applied in that "state." If jurisdiction is
				otherwise present, such "state" is not considered as without jurisdiction by
				reason of the provisions of a treaty between that state and the United States.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-83 - Apportionment formula

Current through Register Vol. 43, No. 28, July 11, 2024
All business income of each trade or business of the taxpayer
				shall be apportioned to this state by use of the apportionment formula set
				forth in K.S.A. 79-3279 and
				79-4301, article IV.9. The
				elements of the apportionment formula are the property factor, the payroll
				factor and the sales factor of the trade or business of the taxpayer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-84 - Property factor; in general

Current through Register Vol. 43, No. 28, July 11, 2024
The property factor of the apportionment formula for each trade
				or business of the taxpayer shall include all real and tangible personal
				property owned or rented by the taxpayer and used during the tax period in the
				regular couse of such trade or business. The term "real and tangible personal
				property" includes land, buildings, machinery, stocks of goods, equipment, and
				other real and tangible personal property but does not include coin or
				currency. Property used in connection with the production of nonbusiness income
				shall be excluded from the property factor. Property used both in the regular
				course of taxpayer's trade or business and in the production of nonbusiness
				income shall be included in the factor only to the extent the property is used
				in the regular course of taxpayer's trade or business. The method of
				determining that portion of the value to be included in the factor will depend
				upon the facts of each case. The property factor shall include the average
				value of property includable in the factor.