Current through Register Vol. 43, No. 12, March 20, 2024
(a) Each request
for an extension of time in which to file a return shall be submitted in
writing and shall contain the taxpayer's business name and account number. The
request shall be received by the department on or before the due date of the
return. If granted, the extension shall extend the time for filing a return but
shall not extend the time for payment of the tax that is due.
The taxpayer shall estimate the tax due for the filing period
and remit that estimated tax with the extension request. If an extension
request is received on or before the return's original due date, any tax that
remains unpaid after the original due date shall accrue interest, but not
penalty, from the original due date.
(b)
(1) Each
request for an extension of time to file a return that is received after the
original filing due date shall be treated as a request for a waiver of penalty.
Each late request for extension or a request for penalty waiver shall be
submitted in writing and shall contain the taxpayer's business name, account
number, and the applicant's signature. The request shall state the reasons for
the request and provide a definite date when the return will be filed and the
tax due will be paid. An extension and waiver shall be granted upon proper
showing of good cause as specified in subsection (c).
(2) If granted, the extension shall extend
the time for filing a return but shall not extend the time for payment of the
tax that is due. A taxpayer seeking an extension or penalty waiver after the
normal due date shall estimate the tax due for the period or periods in
question and remit the estimated amount. If an extension is granted, any tax
that remains unpaid after the original due date shall accrue interest, but not
penalty, from the original due date.
(c)
(1)
"Good cause" may include any of the following:
(A) The death or a disabling injury or
illness of the taxpayer, a member of the taxpayer's immediate family, or a
person upon whom the taxpayer has routinely relied for the preparation of
returns;
(B) the prolonged,
unavoidable absence of the taxpayer or a person upon whom the taxpayer
routinely relied to prepare the returns and the taxpayer's preclusion from
making alternative arrangements for the timely filing or payment, due to
circumstances beyond the taxpayer's control;
(C) the destruction by fire or other means of
the taxpayer's place of business or records;
(D) the embezzlement or fraud of an employee
or agent; or
(E) the breakdown or
malfunction of a computer that is essential to the preparation of the
taxpayer's returns.
(2)
Good cause shall be presumed to exist if the department's records indicate
that, except for the delinquency in question, the taxpayer's sales tax account
is current and paid in full and the taxpayer has not filed a delinquent return
or made a delinquent payment during the 36 months that immediately precede the
delinquency.
(d) A
taxpayer may request a permanent extension of time to file returns. This
extension shall be for not more than 60 days for each future filing period. As
a condition for obtaining a permanent extension of time, the taxpayer shall
file a cash or surety bond or shall open an escrow account in accordance with
K.A.R. 92-19-35a(d). This security requirement shall continue in effect until
the permanent extension is terminated by the taxpayer or the director. A
taxpayer who is granted a permanent extension of time to file returns shall
remit the tax or the estimated tax that is due on or before the original due
date. If a payment of tax is received on or before the original due date, any
tax that remains unpaid after the original due date shall accrue interest, but
not penalty, from the original due date.
