17-7514.Copies of applications for extension of
time for filing income tax returns submitted to secretary of state;
confidentiality.
(a) 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 and subsection (c). All copies of such applications shall be preserved
for one year and thereafter until the secretary of state orders that they be
destroyed.
(b) Except in accordance with subsection (c) or a proper judicial order, it
shall be unlawful for the secretary of state or any other officer, employee,
former officer or former employee of this state to disclose any information
contained in copies of federal extensions of time to file income tax returns.
(c) All copies of such applications shall be open to inspection by or
disclosure to: (1) Any person designated by resolution of the corporation's
board of directors or other similar governing body; (2) any officer or employee
of such corporation upon written request signed by any principal officer and
attested to by the secretary or other officer; or (3) any bona fide shareholder
of 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.
17-7514.Copies of applications for extension of
time for filing income tax returns submitted to secretary of state;
confidentiality.
(a) 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 and subsection (c). All copies of such applications shall be preserved
for one year and thereafter until the secretary of state orders that they be
destroyed.
(b) Except in accordance with subsection (c) or a proper judicial order, it
shall be unlawful for the secretary of state or any other officer, employee,
former officer or former employee of this state to disclose any information
contained in copies of federal extensions of time to file income tax returns.
(c) All copies of such applications shall be open to inspection by or
disclosure to: (1) Any person designated by resolution of the corporation's
board of directors or other similar governing body; (2) any officer or employee
of such corporation upon written request signed by any principal officer and
attested to by the secretary or other officer; or (3) any bona fide shareholder
of 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.
17-7514.Copies of applications for extension of
time for filing income tax returns submitted to secretary of state;
confidentiality.
(a) 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 and subsection (c). All copies of such applications shall be preserved
for one year and thereafter until the secretary of state orders that they be
destroyed.
(b) Except in accordance with subsection (c) or a proper judicial order, it
shall be unlawful for the secretary of state or any other officer, employee,
former officer or former employee of this state to disclose any information
contained in copies of federal extensions of time to file income tax returns.
(c) All copies of such applications shall be open to inspection by or
disclosure to: (1) Any person designated by resolution of the corporation's
board of directors or other similar governing body; (2) any officer or employee
of such corporation upon written request signed by any principal officer and
attested to by the secretary or other officer; or (3) any bona fide shareholder
of 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.