K.A.R. 92-12-47
Distribution withholding.
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. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,137;
effective Jan. 1, 1968; amended May 10, 2002.)
Amendment history
(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,137; effective Jan. 1, 1968; amended May 10, 2002.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-23 · 92-12-23
- 92-12-24 · 92-12-24
- 92-12-27 · Kansas deduction of an individual.
- 92-12-28 · 92-12-28
- 92-12-29 · 92-12-29
- 92-12-30 · 92-12-30
- 92-12-31 · 92-12-31
- 92-12-32 · 92-12-32
- 92-12-33 · 92-12-33
- 92-12-34 · 92-12-34
- 92-12-35 · 92-12-35
- 92-12-36 · 92-12-36
- 92-12-37 · 92-12-37
- 92-12-38 · 92-12-38
- 92-12-39 · 92-12-39
- 92-12-40 · 92-12-40
- 92-12-41 · 92-12-41
- 92-12-42 · 92-12-42
- 92-12-43 · 92-12-43
- 92-12-44 · (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1,…
- 92-12-47 · Distribution withholding.
- 92-12-48 · 92-12-48
- 92-12-49 · 92-12-49
- 92-12-50 · 92-12-50
- 92-12-51 · 92-12-51
- 92-12-52 · Consolidated returns.
- 92-12-53 · Methods of determining income allocable to Kansas business.
- 92-12-54 · 92-12-54
- 92-12-55 · Returns; who shall file.
- 92-12-56 · 92-12-56
- 92-12-57 · Records and income tax forms.
- 92-12-58 · Payment of tax; receipt; insufficient fund checks.
- 92-12-59 · 92-12-59
- 92-12-60 · 92-12-60
- 92-12-61 · 92-12-61
- 92-12-62 · 92-12-62
- 92-12-63 · 92-12-63
- 92-12-64 · Claims for refund by taxpayers.
- 92-12-65 · Powers of the director of taxation.
- 92-12-66 · 92-12-66