K.A.R. 92-12-148
Tax credit application.
# (a)
Each contributor making a contribution to a scholarship-granting organization shall complete a tax credit application with the scholarship-
granting organization on a form furnished by the secretary. Each application shall include the following information:
# (1)
The name, address, and either the social security number or the employer identification number of the contributor;
# (2)
the name of the scholarship-granting organization to which the contribution is being made;
# (3)
the amount and type of the contribution;
# (4)
the date of the contribution; and
# (5)
any other supporting documentation that the secretary requires to review the tax credit application.
# (b)
Each scholarship-granting organization shall submit the completed tax credit application and supporting documentation to the secretary for review. The application, including the supporting documentation, may be filed by electronic means in a manner approved by the secretary.
The scholarship-granting organization shall receive written notification from the secretary when the application is approved or denied. The
scholarship-granting organization shall provide a copy of this approval or denial to the contributor that has made the contribution. (Authorized by K.S.A. 2016 Supp. 72-99a07, as amended by L.
2017, ch. 95, sec. 97; implementing K.S.A. 2016
Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97, and K.S.A. 2016 Supp. 79-32,265; effective Dec. 5, 2014; amended Jan. 5, 2018.)
Amendment history
(Authorized by K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97; implementing K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97, and K.S.A. 2016 Supp. 79-32,265; effective Dec. 5, 2014; amended Jan. 5, 2018.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-86 · Property factor; consistency in reporting.
- 92-12-87 · Property factor; numerator.
- 92-12-88 · Property factor; valuation of owned property.
- 92-12-89 · Property factor; valuation of rented property.
- 92-12-90 · Property factor; averaging property values.
- 92-12-91 · Payroll factor; in general.
- 92-12-92 · Payroll factor; denominator.
- 92-12-93 · Payroll factor; numerator.
- 92-12-94 · Payroll factor; compensation paid in this state.
- 92-12-95 · Sales factor; in general.
- 92-12-96 · Sales factor; denominator.
- 92-12-97 · Sales factor; numerator.
- 92-12-98 · Sales factor; sales of tangible personal property in this…
- 92-12-99 · Sales factor; sales of tangible personal property to United…
- 92-12-100 · Sales factor; sales other than sales of tangible personal…
- 92-12-101 · Special rules; in general.
- 92-12-102 · Special rules; property factor.
- 92-12-103 · Special rules; sales factor.
- 92-12-104 · 92-12-104
- 92-12-105 · Contribution to income; debtor setoff.
- 92-12-106 · Composite returns for nonresident partners and shareholders.
- 92-12-109 · Report of income adjusted by internal revenue service.
- 92-12-110 · Combined income method of reporting; surtax exemption.
- 92-12-111 · Special rules; airlines.
- 92-12-112 · Sales factor numerator; assignment of sales of a…
- 92-12-113 · Credit for property tax paid on commercial and industrial…
- 92-12-114 · Determining transportation income within a unitary group.
- 92-12-120 · Definition of qualified taxpayer.
- 92-12-121 · Incurred qualified expenditures.
- 92-12-130 · Amount of tax credit.
- 92-12-140 · Definitions.
- 92-12-141 · Tax credit agreement.
- 92-12-142 · Tax credit application.
- 92-12-143 · Quarterly reports.
- 92-12-144 · Reallocation of credits.
- 92-12-145 · Transfer of tax credits.
- 92-12-146 · Definitions.
- 92-12-147 · Tax credit agreement.
- 92-12-148 · Tax credit application.
- 92-12-149 · Quarterly reports.