K.A.R. 92-11-20

Declaration of estimated tax forms.

Official textus-ks/regssos.ks.govlast amended May 01, 1982

# (a)

Individuals. Individuals shall file the declaration of estimated tax on form 40ES. All information requested on that form shall be supplied.

# (b)

Corporations. Corporations shall file the declaration of estimated tax on form 120ES. All information requested on that form shall be supplied.

# (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. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,101, 79-32,102; effective Jan. 1, 1966; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982.)

Amendment history

(Authorized by K.S.A. 79- 3236; implementing K.S.A. 1981 Supp. 79-32,101, 79-32,102; effective Jan. 1, 1966; amended, E-82- 26, Dec. 16, 1981; amended May 1, 1982.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

In this article (24 sections)

Full table of contents →