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K.A.R. 92-12-58

Payment of tax; receipt; insufficient fund checks.

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

# (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.
92-12-59 DEPARTMENT OF REVENUE

# (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. (Authorized by K.S.A. 79-3236; implementing K.S.A.
79-3225; effective Jan. 1, 1968; amended May 1, 1982; amended May 10, 2002.)

Amendment history

(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3225; effective Jan. 1, 1968; amended May 1, 1982; amended May 10, 2002.)

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

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In this article (40 sections)
  1. 92-12-36 · 92-12-36
  2. 92-12-37 · 92-12-37
  3. 92-12-38 · 92-12-38
  4. 92-12-39 · 92-12-39
  5. 92-12-40 · 92-12-40
  6. 92-12-41 · 92-12-41
  7. 92-12-42 · 92-12-42
  8. 92-12-43 · 92-12-43
  9. 92-12-44 · (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1,…
  10. 92-12-47 · Distribution withholding.
  11. 92-12-48 · 92-12-48
  12. 92-12-49 · 92-12-49
  13. 92-12-50 · 92-12-50
  14. 92-12-51 · 92-12-51
  15. 92-12-52 · Consolidated returns.
  16. 92-12-53 · Methods of determining income allocable to Kansas business.
  17. 92-12-54 · 92-12-54
  18. 92-12-55 · Returns; who shall file.
  19. 92-12-56 · 92-12-56
  20. 92-12-57 · Records and income tax forms.
  21. 92-12-58 · Payment of tax; receipt; insufficient fund checks.
  22. 92-12-59 · 92-12-59
  23. 92-12-60 · 92-12-60
  24. 92-12-61 · 92-12-61
  25. 92-12-62 · 92-12-62
  26. 92-12-63 · 92-12-63
  27. 92-12-64 · Claims for refund by taxpayers.
  28. 92-12-65 · Powers of the director of taxation.
  29. 92-12-66 · 92-12-66
  30. 92-12-66a · Abatement of final tax liabilities.
  31. 92-12-67 · Extension of time for filing returns.
  32. 92-12-68 · 92-12-68
  33. 92-12-69 · 92-12-69
  34. 92-12-70 · 92-12-70
  35. 92-12-71 · Business and nonbusiness income defined.
  36. 92-12-72 · Two or more businesses of a single taxpayer.
  37. 92-12-73 · Business and nonbusiness income: application of definitions.
  38. 92-12-74 · Proration of deductions.
  39. 92-12-75 · Definitions.
  40. 92-12-76 · Apportionment.
Full table of contents →