17-76,139.   Limited liability company; annual report;annual report fee; copies of applications of extension of time to file incometax returns with secretary of state, confidentiality.(a) Every limited liability company organized under the laws of this stateshall make an annual report in writing to the secretary of state, stating theprescribed information concerning the limited liability company at the close ofbusiness on the last day of its tax period next preceding the date of filing.If the limited liability company's tax period is other than the calendaryear, it shall give notice of its different tax period in writing to thesecretary of state prior to December 31 of the year it commences the differenttax period. The annual report shall be filed at the time prescribed by law forfiling the limited liability company's annual Kansas income tax return. Theannual report shall be made on a form prescribed by the secretary of state. Thereport shall contain the following information:

      (1)   The name of the limited liability company; and

      (2)   a list of the members owning at least 5% of the capital of the company,with the post office address of each.

      (b)   Every foreign limited liability company shall make an annual report inwriting to the secretary of state, stating the prescribed informationconcerning the limited liability company at the close of business on the lastday of its tax period next preceding the date of filing. If the limitedliability company's tax period is other than the calendar year, it shallgive notice in writing of its different tax period to the secretary of stateprior to December 31 of the year it commences the different tax period. Theannual report shall be filed at the time prescribed by law for filing thelimited liability company’s annual Kansas income tax return. Theannual report shall be made on a form prescribed by the secretary of state. Thereport shall contain the name of the limited liability company.

      (c)   The annual report required by this section shall be dated, signedby a member ofthe limited liability company under penalty of perjury and forwarded tothe secretary of state. At thetime of filing the report, the limited liability company shall pay to thesecretary of state an annual report fee in an amountequal to $40.

      (d)   The provisions of K.S.A. 17-7509, and amendments thereto, relating topenalties for failure of a corporation to file an annual report or pay therequired annual report fee, and the provisions ofsubsection (a) of K.S.A. 17-7510 and amendments thereto, relating to penaltiesfor failure of a corporation to file an annual report or pay the requiredannual report fee, shall be applicable to the articlesof organization of any domestic limited liability company or to the authorityof any foreign limited liability company which fails to file its annual reportor pay the annual report fee within 90 days of the timeprescribed in this section for filing and paying the same. Whenever thearticles of organization of a domestic limited liability company or theauthority of any foreign limited liability company are forfeited for failure tofile an annual report or to pay the required annualreport fee, the domestic limited liability company or the authority of aforeign limited liability company may be reinstated by filing a certificate ofreinstatement, in the manner and form to be prescribed by the secretary ofstate and paying to the secretary of state all fees, including any penaltiesthereon, due to the state. The fee for filing a certificate of reinstatementshall be the same as that prescribed by K.S.A. 17-7506, and amendments thereto,for filing a certificate ofreinstatement of acorporation's articles of incorporation.

      (e)   When reinstatement is effective, it relates back to and takes effect asof the effective date of the forfeiture and the company may resume its businessas if the forfeiture had never occurred.

      (f)   No limited liability company shall be required to file its first annualreport under this act, or pay any annual report feerequired to accompany such report, unless such limited liability company hasfiled its articles of organization or application for authority at least sixmonths prior to the last day of its tax period.

      (g)   All copies of applications for extension of the time for filingincome tax returns submitted to the secretary of state pursuant to law shall bemaintained by the secretary of state in aconfidential file and shall not be disclosed to any person except as authorizedpursuant to the provisions of K.S.A. 79-3234, and amendments thereto, a properjudicial order, or subsection (h). All copies of such applications shall bepreserved for one year and thereafter until the secretary of state orders thatthey be destroyed.

      (h)   A copy of such application shall be open to inspection by or disclosureto any person who was a member of such limited liability company during anypart of the period covered by the extension.

      History:   L. 1999, ch. 119, § 78;L. 2000, ch. 172, § 4;L. 2002, ch. 185, § 44;L. 2004, ch. 171, § 29;L. 2005, ch. 157, § 20;L. 2007, ch. 81, § 10; July 1.