17-7514.   Copies of applications for extension oftime for filing income tax returns submitted to secretary of state;confidentiality.(a) All copies of applications for extension of the time for filingincome tax returns submitted tothe secretary of state pursuant to law shall be maintained by the secretaryof state in a confidential file and shall not be disclosed to any person exceptas authorized pursuant to the provisions of K.S.A. 79-3234 and amendmentsthereto and subsection (c). All copies of such applications shall be preservedfor one year and thereafter until the secretary of state orders that they bedestroyed.

      (b)   Except in accordance with subsection (c) or a proper judicial order, itshall be unlawful for the secretary of state or any other officer, employee,former officer or former employee of this state to disclose any informationcontained in copies of federal extensions of time to file income tax returns.

      (c)   All copies of such applications shall be open to inspection by ordisclosure to: (1) Any person designated by resolution of the corporation'sboard of directors or other similar governing body; (2) any officer or employeeof such corporation upon written request signed by any principal officer andattested to by the secretary or other officer; or (3) any bona fide shareholderof record owning 1% or more of the outstanding stock of such corporation.

      History:   L. 1973, ch. 101, § 7;L. 1976, ch. 99, § 8;L. 1979, ch. 63, § 1;L. 1979, ch. 64, § 1;L. 1983, ch. 88, § 73;L. 1994, ch. 182, § 6;L. 2004, ch. 143, § 91;L. 2005, ch. 157, § 18; Jan. 1, 2006.