The Kansas Department of Revenue has posted information to its website regarding the 2015 Tax Amnesty Program enacted by H.B. 2109, Laws 2015. The program, which applies to corporate and personal income, privilege, estate, withholding, sales, compensating use, liquor drink and enforcement, tobacco, and severance taxes, runs from September 1, 2015, through October 15, 2015. The program provides an amnesty from the assessment or payment of all penalties and interest with respect to unpaid taxes or taxes due and owing if unpaid taxes are paid in full during the amnesty period.
The program applies only to penalties and interest on final liabilities (matters not in appeal) for tax periods ending on or before December 31, 2013. The program does not apply to individual or corporate income tax liability resulting from an audit or adjustment by the IRS, nor to any party under criminal investigation or to any civil or criminal litigation pending in any court of the United States for nonpayment, delinquency or fraud in relation to any tax imposed by the state of Kansas. Taxpayers that receive an audit notification letter or notices of assessment on or after September 1, 2015, or for which an audit has previously been initiated are not eligible for amnesty.
Taxpayers who submit an application may elect to either pay their outstanding debts in full with their application, or include at least 10% of the tax liability amount due with their application and set up a payment plan with full payment of all approved amnesty debt received at the Kansas Department of Revenue on or before October 15, 2015. The information on the amnesty program can be accessed at http://www.ksrevenue.org/taxamnesty.html. (2015 Tax Amnesty Program, Kansas Department of Revenue, July 2015.)
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