12-1,104.   Same; filing of returns; persons required to file and pay tax.(a) Every taxpayer receiving earnings which are taxable under the provisionsof this act shall file a return on or before July 1 in the year 1983,with the county clerk of the county in which the gross earnings has acquiredsitus and on or before April 15 of each year thereafter with the directorof taxation of the state department of revenue. Such return shall containsuch information and be madeupon forms prescribed and provided by the director of taxation.On or before June 30 of each year, the director of taxation shall certifyto the county clerk of each county the amount of taxable earnings receivedby each taxpayer during the taxable year of the taxpayer ending in the precedingcalendar year. The county clerk shall compute the tax due and payable onsuch taxable earnings of each taxpayer and shall certify such amount tothe county treasurer.The director of taxation shall include forms for the making of such returnand a current listing of each taxing subdivision imposing a tax on grossearnings derived from money, notes and other evidence of debt for whichthe listing has been received pursuant to subsection (d) of K.S.A. 12-1,101by July 15 of the year preceding the year of imposition of the tax with eachstate income tax return distributed by the state department of revenue.

      (b)   A return listing the gross earnings of every resident conservateewhich are taxable pursuant to this act shall befiled by the conservator of such conservatee. The return of every residentminor shall be filed by the minor's father, if livingand of sound mind, but if such father is not living or is an incapacitatedperson, by the minor's mother or if neither the father or mother is living,by the person having possession or control of the minor's property.

      A return listing the gross earnings of aresident trustee or cotrustee of a revocable trust created by a residentsettlor which are taxable pursuant to this act shall be filed by the residentsettlor. A return listing the grossearnings of a resident trustee or cotrustee ofan irrevocable or testamentary trust created by a resident settlor or aresident decedent which are taxable pursuant to this act shall be filedby any beneficiary residing in this statewho receives earnings from such trust, to the extentof such earnings, otherwise a return listing such gross earningsshall befiled by the resident trustee to the extent that such earnings are not distributed. A nonresident beneficiary shall not beobligated to file a return listing earnings taxable pursuant to this act norshall the trustee be obligated to file a return listing the same to theextent they were distributed to a nonresident beneficiary. Where a residenttrustee or cotrustee is acting under a revocable, irrevocable ortestamentary trust of a nonresident settlor or nonresident decedent, thetrustee shall not be required to file a return listing earnings taxablepursuant to this act, but any beneficiary of such trust, residing in thisstate, who receives or is entitled to receive such earnings from such trustshall be required to file a return. Anyresident of this state including the settlor of a revocable trust whoreceives or is entitled to receive earnings taxable pursuant to this act from atrust, not having a situs in this state, shall file a return listing suchresident's share of such earnings.

      For the purposes of this act, a settlor of a revocable trust shall bedeemed to be entitled to the gross earnings on money, notes and other evidenceof debt of suchtrust whether or not such settlor actually receives the same and a beneficiary shallbe deemed to be entitled to a share of such earnings ifall or a specific part or percentage of the net income of the trust must bedistributed to such beneficiary or if the beneficiary may withdraw all ora specific part of the netincome. If such beneficiary may receive earnings only on the exercise ofdiscretion by the trustee or on the occurrence of an event outside of thebeneficiary's sole control such beneficiary shall not be deemed to havereceived the earnings and shallfile a return listing only earnings actuallyreceived. If earnings of a trust which are taxable pursuant to this act are accumulatedand subsequently distributed in a different calendar year than the year inwhich received by the trust and if the same are reported as income underthe revenue laws of Kansas and regulations promulgated thereunder, and if areturn listing such earnings has not been filed by the trustees in the yearin which earned, then a return listing such earnings shall be filed by suchbeneficiary in the year in which thesame are reported under the revenue laws of Kansas, but otherwise a returnlisting the same shall not be filed. Where the beneficiary of any trust isrequired to file a return listing earnings which are taxable pursuant tothis act and which areheld in trust, such beneficiary for purposes of this act shall be deemed tohave received or to be entitled to receive such beneficiary's pro rata shareof the earnings without specific allocation, unless the trust provides otherwise,and based upon the proportion which the beneficiary's shareof the earnings bears to the total earnings of the trust. A return listinggross earnings taxable under this act which belong to the estate of aresident decedent shall be filed by the executor or administrator. If thedecedent is a nonresident, such executor or administrator shall not berequired to file a return listing such gross earnings.

      A return listing the gross earnings of persons,companies or corporations which are taxable pursuant to this act, whoseassets are in the hands of receivers shallbe filed by such receivers and a return listing the gross earnings belongingto a corporation, and subject to this act, shall befiled by some person designated for that purpose by such corporation.

      A return listing the gross earnings which are taxable pursuant to thisact which belong to acorporation, association or a partnership shall be listed by an agent orpartner. Unless subject to tax by reason of K.S.A. 12-1,103 no returnlisting the gross earnings frommoney, notes and other evidence of debt collected or received by any agentor representative of any person, company, or corporation, which is to betransmitted immediately to such person, company or corporation, shall befiled by such agent or representative, but such agent or representativeshall, upon request, state under oath the amount of such money or creditsand to whom the same has been or is to be transmitted.

      Taxes levied pursuant to this act shall be paid by the person or fiduciaryrequired to file such return.

      History:   L. 1982, ch. 63, § 4; L. 1983, ch. 61, § 2; April 14.