Kansas: Amnesty Program Enacted

Kansas: Amnesty Program Enacted

TIME PERIOD

Legislation (Senate Bill 572, signed May 27, 2010) establishes a tax amnesty program to be held from September 1, 2010, through October 15, 2010.

APPLIES TO WHICH TAXES

The program applies to a myriad of Kansas taxes, including sales and use, income, and withholding taxes.

Amnesty is available for tax liabilities due and unpaid for tax periods ending on or before December 31, 2008.

TAXES NOT ELIGIBLE

Amnesty is not available for (1) taxes resulting from an audit if the taxpayer received notification as to the starting date of the audit prior to September 1, 2010, or (2) taxes due as a result of an audit that is underway as of September 1, 2010.

Also not eligible are taxes for which an assessment or proposed assessment has been issued as of September 1, 2010, or assessments that are being appealed administratively or judicially as of that date.

PROCEDURE

Eligible taxpayers that file all required returns and pay all taxes due by the close of the amnesty program will receive a waiver of all penalties and interest otherwise due.

Taxpayers should be aware that participation in the amnesty program constitutes relinquishment of all administrative and judicial rights of appeal with respect to taxes eligible for amnesty. In addition, no tax payments received as a result of the amnesty program are eligible for refunds or credits.