K.A.R. 92-12-67
Extension of time for filing returns.
A six-month extension of time to file shall be granted by the director of taxation if at least 90% of the current year’s tax liability is paid or 100% of the prior year’s tax liability is paid. An extension of time to file shall not constitute an extension of time to pay. If the amount of tax due is not paid by the original due date, interest and penalty shall be assessed unless both of the following conditions are met:
# (a)
At least 90% of the tax liability is paid on or before the original due date.
# (b)
The balance of the tax and interest is paid with the return when it is filed. The appropriate Kansas payment voucher shall be submitted when paying the tax balance due for an extension of time to file. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3221; effective Jan. 1, 1968;
amended Jan. 1, 1970; amended May 1, 1982;
amended May 10, 2002.)
Amendment history
(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3221; effective Jan. 1, 1968; amended Jan. 1, 1970; amended May 1, 1982; amended May 10, 2002.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 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
- 92-12-66a · Abatement of final tax liabilities.
- 92-12-67 · Extension of time for filing returns.
- 92-12-68 · 92-12-68
- 92-12-69 · 92-12-69
- 92-12-70 · 92-12-70
- 92-12-71 · Business and nonbusiness income defined.
- 92-12-72 · Two or more businesses of a single taxpayer.
- 92-12-73 · Business and nonbusiness income: application of definitions.
- 92-12-74 · Proration of deductions.
- 92-12-75 · Definitions.
- 92-12-76 · Apportionment.
- 92-12-77 · Combined income method of reporting.
- 92-12-78 · Allocation.
- 92-12-79 · Consistency and uniformity in reporting.
- 92-12-80 · Taxable in another state; in general.
- 92-12-81 · Taxable in another state; when a corporation is “subject to”…
- 92-12-82 · Taxable in another state; when a state has jurisdiction to…
- 92-12-83 · Apportionment formula.
- 92-12-84 · Property factor; in general.
- 92-12-85 · Property factor; property used for the production of…
- 92-12-86 · Property factor; consistency in reporting.