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K.A.R. 92-12-149

Quarterly reports.

Official textus-ks/regssos.ks.govlast amended
Summarize

Each scholarship-granting organization shall submit a quarterly report indicating the amount of contributions qualifying for tax credits. This report shall be submitted to the secretary on a form furnished by the secretary. Any quarterly report may be filed by electronic means in a manner approved by the secretary. A quarterly report shall be submitted on or before the tenth day following the end of each calendar quarter even if no qualifying contributions are received in that quarter. Each quarterly report shall include the following information:

# (a)

The name and either the social security number or the employer identification number of each contributor in that quarter;

# (b)

the amount and type of each contribution received in that quarter;
92-12a-1 DEPARTMENT OF REVENUE

# (c)

the total amount of qualified tax credits based on the contributions received in that quarter;

# (d)

the total amount of tax credits that remain from the scholarship-granting organization’s annual allocation; and

# (e)

any documentation that the secretary requires to support the quarterly report. (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)

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In this article (40 sections)
  1. 92-12-86 · Property factor; consistency in reporting.
  2. 92-12-87 · Property factor; numerator.
  3. 92-12-88 · Property factor; valuation of owned property.
  4. 92-12-89 · Property factor; valuation of rented property.
  5. 92-12-90 · Property factor; averaging property values.
  6. 92-12-91 · Payroll factor; in general.
  7. 92-12-92 · Payroll factor; denominator.
  8. 92-12-93 · Payroll factor; numerator.
  9. 92-12-94 · Payroll factor; compensation paid in this state.
  10. 92-12-95 · Sales factor; in general.
  11. 92-12-96 · Sales factor; denominator.
  12. 92-12-97 · Sales factor; numerator.
  13. 92-12-98 · Sales factor; sales of tangible personal property in this…
  14. 92-12-99 · Sales factor; sales of tangible personal property to United…
  15. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  16. 92-12-101 · Special rules; in general.
  17. 92-12-102 · Special rules; property factor.
  18. 92-12-103 · Special rules; sales factor.
  19. 92-12-104 · 92-12-104
  20. 92-12-105 · Contribution to income; debtor setoff.
  21. 92-12-106 · Composite returns for nonresident partners and shareholders.
  22. 92-12-109 · Report of income adjusted by internal revenue service.
  23. 92-12-110 · Combined income method of reporting; surtax exemption.
  24. 92-12-111 · Special rules; airlines.
  25. 92-12-112 · Sales factor numerator; assignment of sales of a…
  26. 92-12-113 · Credit for property tax paid on commercial and industrial…
  27. 92-12-114 · Determining transportation income within a unitary group.
  28. 92-12-120 · Definition of qualified taxpayer.
  29. 92-12-121 · Incurred qualified expenditures.
  30. 92-12-130 · Amount of tax credit.
  31. 92-12-140 · Definitions.
  32. 92-12-141 · Tax credit agreement.
  33. 92-12-142 · Tax credit application.
  34. 92-12-143 · Quarterly reports.
  35. 92-12-144 · Reallocation of credits.
  36. 92-12-145 · Transfer of tax credits.
  37. 92-12-146 · Definitions.
  38. 92-12-147 · Tax credit agreement.
  39. 92-12-148 · Tax credit application.
  40. 92-12-149 · Quarterly reports.
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