Kansas Enacts 2015 Tax Amnesty Program

Kansas has enacted a tax amnesty tax program that will take place from September 1, 2015 to October 15, 2015. Penalties and interest will be waived for taxpayers who pay delinquent taxes in full. The amnesty program applies to the following taxes: privilege, income, estate, cigarette, tobacco products, liquor enforcement, liquor drink, mineral severance, state sales and use, and local sales and use taxes. The amnesty program applies only to penalties and interest on liabilities associated with tax periods ending on or before December 31, 2013. The amnesty program does not apply to any matter for which, on or after September 1, 2015, taxpayers have received notices of assessment or for which an audit had previously been initiated. Fraud or intentional misrepresentation in connection with an amnesty application voids the application and waiver of any penalties and interest.

For more information, you can visit the state’s amnesty program web page.

(H.B. 2109 and S.B. 270, Laws 2015, effective July 1, 2015, and applicable as noted)

Posted on June 26, 2015