12-1,104.Same; filing of returns; persons required to file and pay tax.
(a) Every taxpayer receiving earnings which are taxable under the provisions
of 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 acquired
situs and on or before April 15 of each year thereafter with the director
of taxation of the state department of revenue. Such return shall contain
such information and be made
upon forms prescribed and provided by the director of taxation.
On or before June 30 of each year, the director of taxation shall certify
to the county clerk of each county the amount of taxable earnings received
by each taxpayer during the taxable year of the taxpayer ending in the preceding
calendar year. The county clerk shall compute the tax due and payable on
such taxable earnings of each taxpayer and shall certify such amount to
the county treasurer.
The director of taxation shall include forms for the making of such return
and a current listing of each taxing subdivision imposing a tax on gross
earnings derived from money, notes and other evidence of debt for which
the listing has been received pursuant to subsection (d) of K.S.A. 12-1,101
by July 15 of the year preceding the year of imposition of the tax with each
state income tax return distributed by the state department of revenue.
(b) A return listing the gross earnings of every resident conservatee
which are taxable pursuant to this act shall be
filed by the conservator of such conservatee. The return of every resident
minor shall be filed by the minor's father, if living
and of sound mind, but if such father is not living or is an incapacitated
person, 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 a
resident trustee or cotrustee of a revocable trust created by a resident
settlor which are taxable pursuant to this act shall be filed by the resident
settlor. A return listing the gross
earnings of a resident trustee or cotrustee of
an irrevocable or testamentary trust created by a resident settlor or a
resident decedent which are taxable pursuant to this act shall be filed
by any beneficiary residing in this state
who receives earnings from such trust, to the extent
of such earnings, otherwise a return listing such gross earnings
shall be
filed by the resident trustee to the extent that such earnings are not distributed.
A nonresident beneficiary shall not be
obligated to file a return listing earnings taxable pursuant to this act nor
shall the trustee be obligated to file a return listing the same to the
extent they were distributed to a nonresident beneficiary. Where a resident
trustee or cotrustee is acting under a revocable, irrevocable or
testamentary trust of a nonresident settlor or nonresident decedent, the
trustee shall not be required to file a return listing earnings taxable
pursuant to this act, but any beneficiary of such trust, residing in this
state, who receives or is entitled to receive such earnings from such trust
shall be required to file a return. Any
resident of this state including the settlor of a revocable trust who
receives or is entitled to receive earnings taxable pursuant to this act from a
trust, not having a situs in this state, shall file a return listing such
resident's share of such earnings.
For the purposes of this act, a settlor of a revocable trust shall be
deemed to be entitled to the gross earnings on money, notes and other evidence
of debt of such
trust whether or not such settlor actually receives the same and a beneficiary shall
be deemed to be entitled to a share of such earnings if
all or a specific part or percentage of the net income of the trust must be
distributed to such beneficiary or if the beneficiary may withdraw all or
a specific part of the net
income. If such beneficiary may receive earnings only on the exercise of
discretion by the trustee or on the occurrence of an event outside of the
beneficiary's sole control such beneficiary shall not be deemed to have
received the earnings and shall
file a return listing only earnings actually
received. If earnings of a trust which are taxable pursuant to this act are accumulated
and subsequently distributed in a different calendar year than the year in
which received by the trust and if the same are reported as income under
the revenue laws of Kansas and regulations promulgated thereunder, and if a
return listing such earnings has not been filed by the trustees in the year
in which earned, then a return listing such earnings shall be filed by such
beneficiary in the year in which the
same are reported under the revenue laws of Kansas, but otherwise a return
listing the same shall not be filed. Where the beneficiary of any trust is
required to file a return listing earnings which are taxable pursuant to
this act and which are
held in trust, such beneficiary for purposes of this act shall be deemed to
have received or to be entitled to receive such beneficiary's pro rata share
of the earnings without specific allocation, unless the trust provides otherwise,
and based upon the proportion which the beneficiary's share
of the earnings bears to the total earnings of the trust. A return listing
gross earnings taxable under this act which belong to the estate of a
resident decedent shall be filed by the executor or administrator. If the
decedent is a nonresident, such executor or administrator shall not be
required 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, whose
assets are in the hands of receivers shall
be filed by such receivers and a return listing the gross earnings belonging
to a corporation, and subject to this act, shall be
filed by some person designated for that purpose by such corporation.
A return listing the gross earnings which are taxable pursuant to this
act which belong to a
corporation, association or a partnership shall be listed by an agent or
partner. Unless subject to tax by reason of K.S.A. 12-1,103 no return
listing the gross earnings from
money, notes and other evidence of debt collected or received by any agent
or representative of any person, company, or corporation, which is to be
transmitted immediately to such person, company or corporation, shall be
filed by such agent or representative, but such agent or representative
shall, upon request, state under oath the amount of such money or credits
and to whom the same has been or is to be transmitted.
Taxes levied pursuant to this act shall be paid by the person or fiduciary
required to file such return.
History: L. 1982, ch. 63, § 4; L. 1983, ch. 61, § 2; April 14.
12-1,104.Same; filing of returns; persons required to file and pay tax.
(a) Every taxpayer receiving earnings which are taxable under the provisions
of 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 acquired
situs and on or before April 15 of each year thereafter with the director
of taxation of the state department of revenue. Such return shall contain
such information and be made
upon forms prescribed and provided by the director of taxation.
On or before June 30 of each year, the director of taxation shall certify
to the county clerk of each county the amount of taxable earnings received
by each taxpayer during the taxable year of the taxpayer ending in the preceding
calendar year. The county clerk shall compute the tax due and payable on
such taxable earnings of each taxpayer and shall certify such amount to
the county treasurer.
The director of taxation shall include forms for the making of such return
and a current listing of each taxing subdivision imposing a tax on gross
earnings derived from money, notes and other evidence of debt for which
the listing has been received pursuant to subsection (d) of K.S.A. 12-1,101
by July 15 of the year preceding the year of imposition of the tax with each
state income tax return distributed by the state department of revenue.
(b) A return listing the gross earnings of every resident conservatee
which are taxable pursuant to this act shall be
filed by the conservator of such conservatee. The return of every resident
minor shall be filed by the minor's father, if living
and of sound mind, but if such father is not living or is an incapacitated
person, 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 a
resident trustee or cotrustee of a revocable trust created by a resident
settlor which are taxable pursuant to this act shall be filed by the resident
settlor. A return listing the gross
earnings of a resident trustee or cotrustee of
an irrevocable or testamentary trust created by a resident settlor or a
resident decedent which are taxable pursuant to this act shall be filed
by any beneficiary residing in this state
who receives earnings from such trust, to the extent
of such earnings, otherwise a return listing such gross earnings
shall be
filed by the resident trustee to the extent that such earnings are not distributed.
A nonresident beneficiary shall not be
obligated to file a return listing earnings taxable pursuant to this act nor
shall the trustee be obligated to file a return listing the same to the
extent they were distributed to a nonresident beneficiary. Where a resident
trustee or cotrustee is acting under a revocable, irrevocable or
testamentary trust of a nonresident settlor or nonresident decedent, the
trustee shall not be required to file a return listing earnings taxable
pursuant to this act, but any beneficiary of such trust, residing in this
state, who receives or is entitled to receive such earnings from such trust
shall be required to file a return. Any
resident of this state including the settlor of a revocable trust who
receives or is entitled to receive earnings taxable pursuant to this act from a
trust, not having a situs in this state, shall file a return listing such
resident's share of such earnings.
For the purposes of this act, a settlor of a revocable trust shall be
deemed to be entitled to the gross earnings on money, notes and other evidence
of debt of such
trust whether or not such settlor actually receives the same and a beneficiary shall
be deemed to be entitled to a share of such earnings if
all or a specific part or percentage of the net income of the trust must be
distributed to such beneficiary or if the beneficiary may withdraw all or
a specific part of the net
income. If such beneficiary may receive earnings only on the exercise of
discretion by the trustee or on the occurrence of an event outside of the
beneficiary's sole control such beneficiary shall not be deemed to have
received the earnings and shall
file a return listing only earnings actually
received. If earnings of a trust which are taxable pursuant to this act are accumulated
and subsequently distributed in a different calendar year than the year in
which received by the trust and if the same are reported as income under
the revenue laws of Kansas and regulations promulgated thereunder, and if a
return listing such earnings has not been filed by the trustees in the year
in which earned, then a return listing such earnings shall be filed by such
beneficiary in the year in which the
same are reported under the revenue laws of Kansas, but otherwise a return
listing the same shall not be filed. Where the beneficiary of any trust is
required to file a return listing earnings which are taxable pursuant to
this act and which are
held in trust, such beneficiary for purposes of this act shall be deemed to
have received or to be entitled to receive such beneficiary's pro rata share
of the earnings without specific allocation, unless the trust provides otherwise,
and based upon the proportion which the beneficiary's share
of the earnings bears to the total earnings of the trust. A return listing
gross earnings taxable under this act which belong to the estate of a
resident decedent shall be filed by the executor or administrator. If the
decedent is a nonresident, such executor or administrator shall not be
required 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, whose
assets are in the hands of receivers shall
be filed by such receivers and a return listing the gross earnings belonging
to a corporation, and subject to this act, shall be
filed by some person designated for that purpose by such corporation.
A return listing the gross earnings which are taxable pursuant to this
act which belong to a
corporation, association or a partnership shall be listed by an agent or
partner. Unless subject to tax by reason of K.S.A. 12-1,103 no return
listing the gross earnings from
money, notes and other evidence of debt collected or received by any agent
or representative of any person, company, or corporation, which is to be
transmitted immediately to such person, company or corporation, shall be
filed by such agent or representative, but such agent or representative
shall, upon request, state under oath the amount of such money or credits
and to whom the same has been or is to be transmitted.
Taxes levied pursuant to this act shall be paid by the person or fiduciary
required to file such return.
History: L. 1982, ch. 63, § 4; L. 1983, ch. 61, § 2; April 14.
12-1,104.Same; filing of returns; persons required to file and pay tax.
(a) Every taxpayer receiving earnings which are taxable under the provisions
of 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 acquired
situs and on or before April 15 of each year thereafter with the director
of taxation of the state department of revenue. Such return shall contain
such information and be made
upon forms prescribed and provided by the director of taxation.
On or before June 30 of each year, the director of taxation shall certify
to the county clerk of each county the amount of taxable earnings received
by each taxpayer during the taxable year of the taxpayer ending in the preceding
calendar year. The county clerk shall compute the tax due and payable on
such taxable earnings of each taxpayer and shall certify such amount to
the county treasurer.
The director of taxation shall include forms for the making of such return
and a current listing of each taxing subdivision imposing a tax on gross
earnings derived from money, notes and other evidence of debt for which
the listing has been received pursuant to subsection (d) of K.S.A. 12-1,101
by July 15 of the year preceding the year of imposition of the tax with each
state income tax return distributed by the state department of revenue.
(b) A return listing the gross earnings of every resident conservatee
which are taxable pursuant to this act shall be
filed by the conservator of such conservatee. The return of every resident
minor shall be filed by the minor's father, if living
and of sound mind, but if such father is not living or is an incapacitated
person, 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 a
resident trustee or cotrustee of a revocable trust created by a resident
settlor which are taxable pursuant to this act shall be filed by the resident
settlor. A return listing the gross
earnings of a resident trustee or cotrustee of
an irrevocable or testamentary trust created by a resident settlor or a
resident decedent which are taxable pursuant to this act shall be filed
by any beneficiary residing in this state
who receives earnings from such trust, to the extent
of such earnings, otherwise a return listing such gross earnings
shall be
filed by the resident trustee to the extent that such earnings are not distributed.
A nonresident beneficiary shall not be
obligated to file a return listing earnings taxable pursuant to this act nor
shall the trustee be obligated to file a return listing the same to the
extent they were distributed to a nonresident beneficiary. Where a resident
trustee or cotrustee is acting under a revocable, irrevocable or
testamentary trust of a nonresident settlor or nonresident decedent, the
trustee shall not be required to file a return listing earnings taxable
pursuant to this act, but any beneficiary of such trust, residing in this
state, who receives or is entitled to receive such earnings from such trust
shall be required to file a return. Any
resident of this state including the settlor of a revocable trust who
receives or is entitled to receive earnings taxable pursuant to this act from a
trust, not having a situs in this state, shall file a return listing such
resident's share of such earnings.
For the purposes of this act, a settlor of a revocable trust shall be
deemed to be entitled to the gross earnings on money, notes and other evidence
of debt of such
trust whether or not such settlor actually receives the same and a beneficiary shall
be deemed to be entitled to a share of such earnings if
all or a specific part or percentage of the net income of the trust must be
distributed to such beneficiary or if the beneficiary may withdraw all or
a specific part of the net
income. If such beneficiary may receive earnings only on the exercise of
discretion by the trustee or on the occurrence of an event outside of the
beneficiary's sole control such beneficiary shall not be deemed to have
received the earnings and shall
file a return listing only earnings actually
received. If earnings of a trust which are taxable pursuant to this act are accumulated
and subsequently distributed in a different calendar year than the year in
which received by the trust and if the same are reported as income under
the revenue laws of Kansas and regulations promulgated thereunder, and if a
return listing such earnings has not been filed by the trustees in the year
in which earned, then a return listing such earnings shall be filed by such
beneficiary in the year in which the
same are reported under the revenue laws of Kansas, but otherwise a return
listing the same shall not be filed. Where the beneficiary of any trust is
required to file a return listing earnings which are taxable pursuant to
this act and which are
held in trust, such beneficiary for purposes of this act shall be deemed to
have received or to be entitled to receive such beneficiary's pro rata share
of the earnings without specific allocation, unless the trust provides otherwise,
and based upon the proportion which the beneficiary's share
of the earnings bears to the total earnings of the trust. A return listing
gross earnings taxable under this act which belong to the estate of a
resident decedent shall be filed by the executor or administrator. If the
decedent is a nonresident, such executor or administrator shall not be
required 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, whose
assets are in the hands of receivers shall
be filed by such receivers and a return listing the gross earnings belonging
to a corporation, and subject to this act, shall be
filed by some person designated for that purpose by such corporation.
A return listing the gross earnings which are taxable pursuant to this
act which belong to a
corporation, association or a partnership shall be listed by an agent or
partner. Unless subject to tax by reason of K.S.A. 12-1,103 no return
listing the gross earnings from
money, notes and other evidence of debt collected or received by any agent
or representative of any person, company, or corporation, which is to be
transmitted immediately to such person, company or corporation, shall be
filed by such agent or representative, but such agent or representative
shall, upon request, state under oath the amount of such money or credits
and to whom the same has been or is to be transmitted.
Taxes levied pursuant to this act shall be paid by the person or fiduciary
required to file such return.
History: L. 1982, ch. 63, § 4; L. 1983, ch. 61, § 2; April 14.