17-2036.Same; annual reports; contents; annual
report fee; penalties for noncompliance; applications for extension for filing
income tax returns, confidentiality.
(a) Every business trust shall make an annual report in writing to the
secretary of state, stating the
prescribed information concerning the business trust at the close of
business on the last day of its tax period under the Kansas income tax act next
preceding the date of filing, but if a business trust's tax period is other
than the calendar year, it shall give notice thereof to the secretary of state
prior to December 31 of the year it commences such tax period. The reports
shall be made on forms provided by the secretary of state and shall be filed at
the time prescribed by law for filing the business trust's annual Kansas income
tax return. The report shall be dated, signed by a trustee or other
authorized officer under penalty of perjury, and contain the following:
(1) Executed copies of all amendments to the instrument by
which the business trust was created, or to prior amendments thereto, which
have been adopted and have not theretofore been filed under K.S.A. 17-2033, and
amendments thereto, and accompanied by the fee prescribed therein for each such
amendment; and
(2) a verified list of the names and addresses of its
trustees as of the end of its tax period.
(b) (1) At the time of filing its annual report, the business trust
shall pay to the secretary of state an annual report
fee in an amount equal to $40.
(2) The failure of any domestic or foreign business trust to file its
annual report and pay its annual report fee within 90
days from the date on which they are due, as aforesaid, shall work a forfeiture
of its authority to transact business in this state and all of the remedies,
procedures, and penalties specified in K.S.A. 17-7509 and 17-7510, and
amendments thereto, with respect to a corporation which fails to file its
annual report or pay its annual report fee within 90
days after they are due, shall be applicable to such business trust.
(c) All copies of applications for extension of the time for filing
income tax returns
submitted to the secretary of state pursuant to law
shall be maintained by the secretary of state in a
confidential file and shall not be disclosed to any person except as authorized
pursuant to the provisions of K.S.A. 79-3234 and amendments thereto, a proper
judicial order and subsection (d). All copies of such applications shall be
preserved for one year and until the secretary of state orders that the copies
are to be destroyed.
(d) A copy of such application shall be open to inspection by or disclosure
to any person designated by resolution of the trustees of the business
trust.
History: L. 1961, ch. 127, § 10;
L. 1973, ch. 91, § 4;
L. 1999, ch. 41, § 1;
L. 2002, ch. 185, § 39;
L. 2004, ch. 171, § 16;
L. 2005, ch. 157, § 3;
L. 2007, ch. 81, § 1; July 1.
17-2036.Same; annual reports; contents; annual
report fee; penalties for noncompliance; applications for extension for filing
income tax returns, confidentiality.
(a) Every business trust shall make an annual report in writing to the
secretary of state, stating the
prescribed information concerning the business trust at the close of
business on the last day of its tax period under the Kansas income tax act next
preceding the date of filing, but if a business trust's tax period is other
than the calendar year, it shall give notice thereof to the secretary of state
prior to December 31 of the year it commences such tax period. The reports
shall be made on forms provided by the secretary of state and shall be filed at
the time prescribed by law for filing the business trust's annual Kansas income
tax return. The report shall be dated, signed by a trustee or other
authorized officer under penalty of perjury, and contain the following:
(1) Executed copies of all amendments to the instrument by
which the business trust was created, or to prior amendments thereto, which
have been adopted and have not theretofore been filed under K.S.A. 17-2033, and
amendments thereto, and accompanied by the fee prescribed therein for each such
amendment; and
(2) a verified list of the names and addresses of its
trustees as of the end of its tax period.
(b) (1) At the time of filing its annual report, the business trust
shall pay to the secretary of state an annual report
fee in an amount equal to $40.
(2) The failure of any domestic or foreign business trust to file its
annual report and pay its annual report fee within 90
days from the date on which they are due, as aforesaid, shall work a forfeiture
of its authority to transact business in this state and all of the remedies,
procedures, and penalties specified in K.S.A. 17-7509 and 17-7510, and
amendments thereto, with respect to a corporation which fails to file its
annual report or pay its annual report fee within 90
days after they are due, shall be applicable to such business trust.
(c) All copies of applications for extension of the time for filing
income tax returns
submitted to the secretary of state pursuant to law
shall be maintained by the secretary of state in a
confidential file and shall not be disclosed to any person except as authorized
pursuant to the provisions of K.S.A. 79-3234 and amendments thereto, a proper
judicial order and subsection (d). All copies of such applications shall be
preserved for one year and until the secretary of state orders that the copies
are to be destroyed.
(d) A copy of such application shall be open to inspection by or disclosure
to any person designated by resolution of the trustees of the business
trust.
History: L. 1961, ch. 127, § 10;
L. 1973, ch. 91, § 4;
L. 1999, ch. 41, § 1;
L. 2002, ch. 185, § 39;
L. 2004, ch. 171, § 16;
L. 2005, ch. 157, § 3;
L. 2007, ch. 81, § 1; July 1.
17-2036.Same; annual reports; contents; annual
report fee; penalties for noncompliance; applications for extension for filing
income tax returns, confidentiality.
(a) Every business trust shall make an annual report in writing to the
secretary of state, stating the
prescribed information concerning the business trust at the close of
business on the last day of its tax period under the Kansas income tax act next
preceding the date of filing, but if a business trust's tax period is other
than the calendar year, it shall give notice thereof to the secretary of state
prior to December 31 of the year it commences such tax period. The reports
shall be made on forms provided by the secretary of state and shall be filed at
the time prescribed by law for filing the business trust's annual Kansas income
tax return. The report shall be dated, signed by a trustee or other
authorized officer under penalty of perjury, and contain the following:
(1) Executed copies of all amendments to the instrument by
which the business trust was created, or to prior amendments thereto, which
have been adopted and have not theretofore been filed under K.S.A. 17-2033, and
amendments thereto, and accompanied by the fee prescribed therein for each such
amendment; and
(2) a verified list of the names and addresses of its
trustees as of the end of its tax period.
(b) (1) At the time of filing its annual report, the business trust
shall pay to the secretary of state an annual report
fee in an amount equal to $40.
(2) The failure of any domestic or foreign business trust to file its
annual report and pay its annual report fee within 90
days from the date on which they are due, as aforesaid, shall work a forfeiture
of its authority to transact business in this state and all of the remedies,
procedures, and penalties specified in K.S.A. 17-7509 and 17-7510, and
amendments thereto, with respect to a corporation which fails to file its
annual report or pay its annual report fee within 90
days after they are due, shall be applicable to such business trust.
(c) All copies of applications for extension of the time for filing
income tax returns
submitted to the secretary of state pursuant to law
shall be maintained by the secretary of state in a
confidential file and shall not be disclosed to any person except as authorized
pursuant to the provisions of K.S.A. 79-3234 and amendments thereto, a proper
judicial order and subsection (d). All copies of such applications shall be
preserved for one year and until the secretary of state orders that the copies
are to be destroyed.
(d) A copy of such application shall be open to inspection by or disclosure
to any person designated by resolution of the trustees of the business
trust.
History: L. 1961, ch. 127, § 10;
L. 1973, ch. 91, § 4;
L. 1999, ch. 41, § 1;
L. 2002, ch. 185, § 39;
L. 2004, ch. 171, § 16;
L. 2005, ch. 157, § 3;
L. 2007, ch. 81, § 1; July 1.