As Amended by Senate Committee
Session of 2000
SENATE BILL No. 629
By Committee on Judiciary
2-11
10 AN ACT
concerning business entities; relating to annual reports;
annual
11 franchise tax;
amending K.S.A. 1999 Supp. 17-7503, 17-7505, 17-
12 76,139, 45-221,
56-1a-606, 56-1a-607, 56a-1201 and 56a-1202 and
13 repealing the existing
sections.
14
15 Be it enacted by the Legislature of the
State of Kansas:
16 Section
1. K.S.A. 1999 Supp. 17-7503 is hereby amended to read as
17 follows: 17-7503. (a) Every domestic
corporation organized for profit shall
18 make an annual report in writing to the
secretary of state, stating the
19 prescribed information concerning the
corporation at the close of busi-
20 ness on the last day of its tax period next
preceding the date of filing, but
21 if a corporation's tax period is other than
the calendar year, it shall give
22 notice thereof to the secretary of state
prior to December 31 of the year
23 it commences such tax period. The reports
shall be made on forms pre-
24 scribed by the secretary of state. The
report shall be filed at the time
25 prescribed by law for filing the
corporation's annual Kansas income tax
26 return, except that if any such corporation
shall apply for an extension of
27 time for filing its annual income tax
return under the internal revenue
28 service or under subsection (c) of K.S.A.
79-3221, and amendments
29 thereto, such corporation shall also apply,
not more than 90 days after
30 the due date of its annual report, to the
secretary of state for an extension
31 of the time for filing the report and an
extension shall be granted for a
32 period of time corresponding to that
granted under the internal revenue
33 code or K.S.A. 79-3221, and amendments
thereto. Such application shall
34 include a copy of the application to income
tax authorities. The report
35 shall contain the following
information:
36 (1) The name of
the corporation;
37 (2) the location
of the principal office;
38 (3) the names of
the president, secretary, treasurer and members of
39 the board of directors, with the residence
address of each;
40 (4) the number of
shares of capital stock issued and the amount of
41 capital stock paid up;
42 (5) the nature
and kind of business in which the corporation is en-
43 gaged; and
2
1 (6) a list
of stockholders owning at least 5% of the capital stock of the
2 corporation, with the post office
address of each.
3 (b) Every
corporation subject to the provisions of this section which
4 holds agricultural land, as defined
in K.S.A. 17-5903, and amendments
5 thereto, within this state shall show
the following additional information
6 on the report:
7 (1) The
acreage and location listed by section, range, township and
8 county of each lot, tract or parcel
of agricultural land in this state owned
9 or leased by or to the
corporation;
10 (2) the purposes
for which such agricultural land is owned or leased
11 and, if leased, to whom such agricultural
land is leased;
12 (3) the value of
the nonagricultural assets and the agricultural assets,
13 stated separately, owned and controlled by
the corporation both within
14 and without the state of Kansas and where
situated;
15 (4) the total
number of stockholders of the corporation;
16 (5) the number of
acres owned or operated by the corporation, the
17 number of acres leased by the corporation
and the number of acres leased
18 to the corporation;
19 (6) the number of
acres of agricultural land, held and reported in
20 each category under provision (5), state
separately, being irrigated; and
21 (7) whether any
of the agricultural land held and reported under this
22 subsection was acquired after July 1,
1981.
23 (c) The report
shall be signed by its president, secretary, treasurer or
24 other officer duly authorized so to act, or
by any two of its directors, or
25 by an incorporator in the event its board
of directors shall not have been
26 elected. The fact that an individual's name
is signed on such report shall
27 be prima facie evidence that such
individual is authorized to sign the
28 report on behalf of the corporation;
however, the official title or position
29 of the individual signing the report shall
be designated. This report will
30 be dated and subscribed by the person as
true, under penalty of perjury.
31 At the time of filing such annual report it
shall be the duty of each do-
32 mestic corporation organized for profit to
pay to the secretary of state an
33 annual franchise tax in an amount equal to
$1 for each $1,000 of the
34 corporation's shareholder's equity
attributable to Kansas, except that no
35 such tax shall be less than $20 or more
than $2,500. The amount of any
36 such franchise tax paid by the
corporation to the secretary as provided
37 by this subsection shall not be
disclosed by the secretary.
38 Sec.
2. K.S.A. 1999 Supp. 17-7505 is hereby amended to read as
39 follows: 17-7505. (a) Every foreign
corporation organized for profit, or
40 organized under the cooperative type
statutes of the state, territory or
41 foreign country of incorporation, now or
hereafter doing business in this
42 state, and owning or using a part or all of
its capital in this state, and
43 subject to compliance with the laws
relating to the admission of foreign
3
1 corporations to do business in
Kansas, shall make an annual report in
2 writing to the secretary of state,
stating the prescribed information con-
3 cerning the corporation at the close
of business on the last day of its tax
4 period next preceding the date of
filing, but if a corporation operates on
5 a fiscal year other than the calendar
year it shall give written notice thereof
6 to the secretary of state prior to
December 31 of the year commencing
7 such fiscal year. The report shall be
made on a form prescribed by the
8 secretary of state. The report shall
be filed at the time prescribed by law
9 for filing the corporation's annual
Kansas income tax return, except that
10 if any such corporation shall apply for an
extension of time for filing its
11 annual income tax return under the internal
revenue service or under
12 subsection (c) of K.S.A. 79-3221, and
amendments thereto, such corpo-
13 ration shall also apply, not more than 90
days after the due date of its
14 annual report, to the secretary of state
for an extension of the time for
15 filing the report and an extension shall be
granted for a period of time
16 corresponding to that granted under the
internal revenue code or K.S.A.
17 79-3221, and amendments thereto. Such
application shall include a copy
18 of the application to income tax
authorities. The report shall contain the
19 following facts:
20 (1) The name of
the corporation and under the laws of what state or
21 country organized;
22 (2) the location
of its principal office;
23 (3) the names of
the president, secretary, treasurer and members of
24 the board of directors, with the residence
address of each;
25 (4) the number of
shares of capital stock issued and the amount of
26 capital stock paid up;
27 (5) the nature
and kind of business in which the company is engaged
28 and its place or places of business both
within and without the state of
29 Kansas;
30 (6) the value of
the property owned and used by the company in
31 Kansas, where situated, and the value of
the property owned and used
32 outside of Kansas and where situated;
and
33 (7) the
corporation's shareholder's equity attributable to Kansas.
34 (b) Every
corporation subject to the provisions of this section which
35 holds agricultural land, as defined in
K.S.A. 17-5903, and amendments
36 thereto, within this state shall show the
following additional information
37 on the report:
38 (1) The acreage
and location listed by section, range, township and
39 county of each lot, tract or parcel of
agricultural land in this state owned
40 or leased by or to the corporation;
41 (2) the purposes
for which such agricultural land is owned or leased
42 and, if leased, to whom such agricultural
land is leased;
43 (3) the value of
the nonagricultural assets and the agricultural assets,
4
1 stated separately, owned and
controlled by the corporation both within
2 and without the state of Kansas and
where situated;
3 (4) the
total number of stockholders of the corporation;
4 (5) the
number of acres owned or operated by the corporation, the
5 number of acres leased by the
corporation and the number of acres leased
6 to the corporation;
7 (6) the
number of acres of agricultural land, held and reported in
8 each category under paragraph (5) of
this subsection (b), stated sepa-
9 rately, being irrigated; and
10 (7) whether any
of the agricultural land held and reported under this
11 subsection was acquired after July 1,
1981.
12 The report shall be
signed by its president, secretary, treasurer or other
13 officer duly authorized so to act, or by
any two of its directors, or by an
14 incorporator in the event its board of
directors shall not have been
15 elected. The fact that an individual's name
is signed on such report shall
16 be prima facie evidence that such
individual is authorized to sign the
17 report on behalf of the corporation;
however, the official title or position
18 of the individual signing the report shall
be designated. This report will
19 be dated and subscribed by the person as
true, under penalty of perjury.
20 At the time of filing its annual report,
each such foreign corporation shall
21 pay to the secretary of state an annual
franchise tax in an amount equal
22 to $1 for each $1,000 of the corporation's
shareholder's equity attributable
23 to Kansas, except that no such tax shall be
less than $20 or more than
24 $2,500. The amount of any such franchise
tax paid by the foreign cor-
25 poration to the secretary as provided by
this subsection shall not be dis-
26 closed by the secretary.
27 Sec.
3. K.S.A. 1999 Supp. 17-76,139 is hereby amended to read
as
28 follows: 17-76,139. (a) Every limited
liability company organized under
29 the laws of this state shall make an annual
report in writing to the secretary
30 of state, stating the prescribed
information concerning the limited liability
31 company at the close of business on the
last day of its tax period next
32 preceding the date of filing. If the
limited liability company's tax period
33 is other than the calendar year, it shall
give notice of its different tax
34 period in writing to the secretary of state
prior to December 31 of the
35 year it commences the different tax period.
The annual report shall be
36 filed at the time prescribed by law for
filing the limited liability company's
37 annual Kansas income tax return. If the
limited liability company applies
38 for an extension of time for filing its
annual income tax return under the
39 internal revenue code, the limited
liability company shall also apply, not
40 more than 90 days after the due date of its
annual report, to the secretary
41 of state for an extension of the time for
filing its report and an extension
42 shall be granted for a period of time
corresponding to that granted under
43 the internal revenue code. The application
shall include a copy of the
5
1 application to income tax
authorities. The annual report shall be made on
2 a form prescribed by the secretary of
state. The report shall contain the
3 following information:
4 (1) The
name of the limited liability company; and
5
(2) a reconciliation of the capital accounts for the
preceding taxable
6 year as required to be
reported on the federal partnership return of in-
7 come or for a one-member LLC
taxed as a sole proprietorship, the net
8 book value of the LLC as
calculated on an income tax basis; and
9
(3) a list of the members owning at least 5% of the
capital of the
10 company, with the post office address of
each.
11 (b) Every foreign
limited liability company shall make an annual re-
12 port in writing to the secretary of state,
stating the prescribed information
13 concerning the limited liability company at
the close of business on the
14 last day of its tax period next preceding
the date of filing. If the limited
15 liability company's tax period is other
than the calendar year, it shall give
16 notice in writing of its different tax
period to the secretary of state prior
17 to December 31 of the year it commences the
different tax period. The
18 annual report shall be filed at the time
prescribed by law for filing the
19 limited liability company's annual Kansas
income tax return. If the limited
20 liability company applies for an extension
of time for filing its annual
21 income tax return under the internal
revenue code, the limited liability
22 company also shall apply, not more than 90
days after the due date of its
23 annual report, to the secretary of state
for an extension of the time for
24 filing its report and an extension shall be
granted for a period of time
25 corresponding to that granted under the
internal revenue code. The ap-
26 plication shall include a copy of the
application to income tax authorities.
27 The annual report shall be made on a form
prescribed by the secretary
28 of state. The report shall contain the
following information:
29
(1) The name of the limited liability
company;
30 (2) a
reconciliation of the capital accounts for the preceding
taxable
31 year as required to be reported on
the federal partnership return of in-
32 come or for a one-member LLC taxed
as a sole proprietorship, the net
33 book value of the LLC as calculated
on an income tax basis.
34 (c) The annual
report required by this section shall be signed by a
35 member of the limited liability company and
forwarded to the secretary
36 of state. At the time of filing the report,
the limited liability company shall
37 pay to the secretary of state an annual
franchise tax in an amount equal
38 to $1 for each $1,000 of the net capital
accounts located in or used in this
39 state at the end of the preceding taxable
year as required to be reported
40 on the federal partnership return of
income, or for a one-member LLC
41 taxed as a sole proprietorship, $1 for each
$1,000 of net book value of the
42 LLC as calculated on an income tax basis
located in or used in this state
43 at the end of the preceding taxable year,
except that no annual tax shall
6
1 be less than $20 or more than $2,500.
The amount of any such franchise
2 tax paid by the limited liability
company to the secretary as provided by
3 this subsection shall not be
disclosed by the secretary.
4 (d) The
provisions of K.S.A. 17-7509, and amendments thereto, re-
5 lating to penalties for failure of a
corporation to file an annual report or
6 pay the required franchise tax, and
the provisions of subsection (a) of
7 K.S.A. 17-7510 and amendments
thereto, relating to penalties for failure
8 of a corporation to file an annual
report or pay the required franchise tax,
9 shall be applicable to the articles
of organization of any domestic limited
10 liability company or to the authority of
any foreign limited liability com-
11 pany which fails to file its annual report
or pay the franchise tax within
12 90 days of the time prescribed in this
section for filing and paying the
13 same. Whenever the articles of organization
of a domestic limited liability
14 company or the authority of any foreign
limited liability company are
15 forfeited for failure to file an annual
report or to pay the required fran-
16 chise tax, the domestic limited liability
company or the authority of a
17 foreign limited liability company may be
reinstated by filing a certificate
18 of reinstatement, in the manner and form to
be prescribed by the sec-
19 retary of state and paying to the secretary
of state all fees and taxes,
20 including any penalties thereon, due to the
state. The fee for filing a
21 certificate of reinstatement shall be the
same as that prescribed by K.S.A.
22 17-7506, and amendments thereto, for filing
a certificate of extension,
23 restoration, renewal or revival of a
corporation's articles of incorporation.
24 (e) When
reinstatement is effective, it relates back to and takes effect
25 as of the effective date of the forfeiture
and the company may resume its
26 business as if the forfeiture had never
occurred.
27 (f) No limited
liability company shall be required to file its first annual
28 report under this act, or pay any annual
franchise tax required to accom-
29 pany such report, unless such limited
liability company has filed its articles
30 of organization or application for
authority at least six months prior to the
31 last day of its tax period. If any limited
liability company files with the
32 secretary of state a notice of change in
its tax period and the next annual
33 report filed by such limited liability
company subsequent to such notice
34 is based on a tax period of less than 12
months, the annual tax liability
35 shall be determined by multiplying the
annual franchise tax liability for
36 such year by a fraction, the numerator of
which is the number of months
37 or any portion thereof covered by the
annual report and the denominator
38 of which is 12, except that the tax shall
not be less than $20.
39 Sec.
4. K.S.A. 1999 Supp. 45-221 is hereby amended to read as
fol-
40 lows: 45-221. (a) Except to the extent
disclosure is otherwise required by
41 law, a public agency shall not be required
to disclose:
42 (1) Records the
disclosure of which is specifically prohibited or re-
43 stricted by federal law, state statute or
rule of the Kansas supreme court
7
1 or the disclosure of which is
prohibited or restricted pursuant to specific
2 authorization of federal law, state
statute or rule of the Kansas supreme
3 court to restrict or prohibit
disclosure.
4 (2) Records
which are privileged under the rules of evidence, unless
5 the holder of the privilege consents
to the disclosure.
6
(3) Medical, psychiatric, psychological or alcoholism or drug
depend-
7 ency treatment records which pertain
to identifiable patients.
8
(4) Personnel records, performance ratings or individually
identifia-
9 ble records pertaining to employees
or applicants for employment, except
10 that this exemption shall not apply to the
names, positions, salaries and
11 lengths of service of officers and
employees of public agencies once they
12 are employed as such.
13 (5) Information
which would reveal the identity of any undercover
14 agent or any informant reporting a specific
violation of law.
15 (6) Letters of
reference or recommendation pertaining to the char-
16 acter or qualifications of an identifiable
individual.
17 (7) Library,
archive and museum materials contributed by private
18 persons, to the extent of any limitations
imposed as conditions of the
19 contribution.
20 (8) Information
which would reveal the identity of an individual who
21 lawfully makes a donation to a public
agency, if anonymity of the donor
22 is a condition of the donation.
23 (9) Testing and
examination materials, before the test or examination
24 is given or if it is to be given again, or
records of individual test or ex-
25 amination scores, other than records which
show only passage or failure
26 and not specific scores.
27 (10) Criminal
investigation records, except that the district court, in
28 an action brought pursuant to K.S.A.
45-222, and amendments thereto,
29 may order disclosure of such records,
subject to such conditions as the
30 court may impose, if the court finds that
disclosure:
31 (A) Is in the
public interest;
32 (B) would not
interfere with any prospective law enforcement action;
33 (C) would not
reveal the identity of any confidential source or un-
34 dercover agent;
35 (D) would not
reveal confidential investigative techniques or proce-
36 dures not known to the general public;
37 (E) would not
endanger the life or physical safety of any person; and
38 (F) would not
reveal the name, address, phone number or any other
39 information which specifically and
individually identifies the victim of any
40 sexual offense in article 35 of chapter 21
of the Kansas Statutes Anno-
41 tated, and amendments thereto.
42 (11) Records of
agencies involved in administrative adjudication or
43 civil litigation, compiled in the process
of detecting or investigating vio-
8
1 lations of civil law or
administrative rules and regulations, if disclosure
2 would interfere with a prospective
administrative adjudication or civil
3 litigation or reveal the identity of
a confidential source or undercover
4 agent.
5
(12) Records of emergency or security information or
procedures of
6 a public agency, or plans, drawings,
specifications or related information
7 for any building or facility which is
used for purposes requiring security
8 measures in or around the building or
facility or which is used for the
9 generation or transmission of power,
water, fuels or communications, if
10 disclosure would jeopardize security of the
public agency, building or
11 facility.
12 (13) The contents
of appraisals or engineering or feasibility estimates
13 or evaluations made by or for a public
agency relative to the acquisition
14 of property, prior to the award of formal
contracts therefor.
15
(14) Correspondence between a public agency and a private
individ-
16 ual, other than correspondence which is
intended to give notice of an
17 action, policy or determination relating to
any regulatory, supervisory or
18 enforcement responsibility of the public
agency or which is widely dis-
19 tributed to the public by a public agency
and is not specifically in response
20 to communications from such a private
individual.
21 (15) Records
pertaining to employer-employee negotiations, if dis-
22 closure would reveal information discussed
in a lawful executive session
23 under K.S.A. 75-4319, and amendments
thereto.
24 (16) Software
programs for electronic data processing and documen-
25 tation thereof, but each public agency
shall maintain a register, open to
26 the public, that describes:
27 (A) The
information which the agency maintains on computer facil-
28 ities; and
29 (B) the form in
which the information can be made available using
30 existing computer programs.
31
(17) Applications, financial statements and other information
sub-
32 mitted in connection with applications for
student financial assistance
33 where financial need is a consideration for
the award.
34 (18) Plans,
designs, drawings or specifications which are prepared by
35 a person other than an employee of a public
agency or records which are
36 the property of a private person.
37 (19) Well
samples, logs or surveys which the state corporation com-
38 mission requires to be filed by persons who
have drilled or caused to be
39 drilled, or are drilling or causing to be
drilled, holes for the purpose of
40 discovery or production of oil or gas, to
the extent that disclosure is limited
41 by rules and regulations of the state
corporation commission.
42 (20) Notes,
preliminary drafts, research data in the process of anal-
43 ysis, unfunded grant proposals, memoranda,
recommendations or other
9
1 records in which opinions are
expressed or policies or actions are pro-
2 posed, except that this exemption
shall not apply when such records are
3 publicly cited or identified in an
open meeting or in an agenda of an open
4 meeting.
5
(21) Records of a public agency having legislative powers,
which re-
6 cords pertain to proposed legislation
or amendments to proposed legis-
7 lation, except that this exemption
shall not apply when such records are:
8
(A) Publicly cited or identified in an open meeting or in an
agenda
9 of an open meeting; or
10 (B) distributed
to a majority of a quorum of any body which has au-
11 thority to take action or make
recommendations to the public agency with
12 regard to the matters to which such records
pertain.
13 (22) Records of a
public agency having legislative powers, which re-
14 cords pertain to research prepared for one
or more members of such
15 agency, except that this exemption shall
not apply when such records are:
16 (A) Publicly
cited or identified in an open meeting or in an agenda
17 of an open meeting; or
18 (B) distributed
to a majority of a quorum of any body which has au-
19 thority to take action or make
recommendations to the public agency with
20 regard to the matters to which such records
pertain.
21 (23) Library
patron and circulation records which pertain to identi-
22 fiable individuals.
23 (24) Records
which are compiled for census or research purposes and
24 which pertain to identifiable
individuals.
25 (25) Records
which represent and constitute the work product of an
26 attorney.
27 (26) Records of a
utility or other public service pertaining to individ-
28 ually identifiable residential customers of
the utility or service, except that
29 information concerning billings for
specific individual customers named
30 by the requester shall be subject to
disclosure as provided by this act.
31
(27) Specifications for competitive bidding, until the
specifications
32 are officially approved by the public
agency.
33 (28) Sealed bids
and related documents, until a bid is accepted or all
34 bids rejected.
35 (29) Correctional
records pertaining to an identifiable inmate or re-
36 lease, except that:
37 (A) The name;
photograph and other identifying information; sen-
38 tence data; parole eligibility date;
custody or supervision level; disciplinary
39 record; supervision violations; conditions
of supervision, excluding
40 requirements pertaining to mental health or
substance abuse counseling;
41 location of facility where incarcerated or
location of parole office main-
42 taining supervision and address of a
releasee whose crime was committed
43 after the effective date of this act shall
be subject to disclosure to any
10
1 person other than another inmate or
releasee, except that the disclosure
2 of the location of an inmate
transferred to another state pursuant to the
3 interstate corrections compact shall
be at the discretion of the secretary
4 of corrections;
5 (B) the
ombudsman of corrections, the attorney general, law enforce-
6 ment agencies, counsel for the inmate
to whom the record pertains and
7 any county or district attorney shall
have access to correctional records to
8 the extent otherwise permitted by
law;
9 (C) the
information provided to the law enforcement agency pursu-
10 ant to the sex offender registration act,
K.S.A. 22-4901, et seq., and
11 amendments thereto, shall be subject to
disclosure to any person, except
12 that the name, address, telephone number or
any other information which
13 specifically and individually identifies
the victim of any offender required
14 to register as provided by the Kansas
offender registration act, K.S.A. 22-
15 4901 et seq. and amendments thereto,
shall not be disclosed; and
16 (D) records of
the department of corrections regarding the financial
17 assets of an offender in the custody of the
secretary of corrections shall
18 be subject to disclosure to the victim, or
such victim's family, of the crime
19 for which the inmate is in custody as set
forth in an order of restitution
20 by the sentencing court.
21 (30) Public
records containing information of a personal nature
22 where the public disclosure thereof would
constitute a clearly unwar-
23 ranted invasion of personal privacy.
24 (31) Public
records pertaining to prospective location of a business
25 or industry where no previous public
disclosure has been made of the
26 business' or industry's interest in
locating in, relocating within or expand-
27 ing within the state. This exception shall
not include those records per-
28 taining to application of agencies for
permits or licenses necessary to do
29 business or to expand business operations
within this state, except as
30 otherwise provided by law.
31 (32) The bidder's
list of contractors who have requested bid proposals
32 for construction projects from any public
agency, until a bid is accepted
33 or all bids rejected.
34 (33) Engineering
and architectural estimates made by or for any pub-
35 lic agency relative to public
improvements.
36 (34) Financial
information submitted by contractors in qualification
37 statements to any public agency.
38 (35) Records
involved in the obtaining and processing of intellectual
39 property rights that are expected to be,
wholly or partially vested in or
40 owned by a state educational institution,
as defined in K.S.A. 76-711, and
41 amendments thereto, or an assignee of the
institution organized and ex-
42 isting for the benefit of the
institution.
43 (36) Any report
or record which is made pursuant to K.S.A. 65-4922,
11
1 65-4923 or 65-4924, and amendments
thereto, and which is privileged
2 pursuant to K.S.A. 65-4915 or
65-4925, and amendments thereto.
3
(37) Information which would reveal the precise location of an
ar-
4 cheological site.
5 (38) Any
financial data or traffic information from a railroad company,
6 to a public agency, concerning the
sale, lease or rehabilitation of the
7 railroad's property in Kansas.
8
(39) Risk-based capital reports, risk-based capital plans and
corrective
9 orders including the working papers
and the results of any analysis filed
10 with the commissioner of insurance in
accordance with K.S.A. 1999 Supp.
11 40-2c20, and amendments thereto.
12 (40) Memoranda
and related materials required to be used to support
13 the annual actuarial opinions submitted
pursuant to subsection (b) of
14 K.S.A. 40-409, and amendments thereto.
15 (41) Disclosure
reports filed with the commissioner of insurance un-
16 der subsection (a) of K.S.A. 1999 Supp.
40-2,156, and amendments
17 thereto.
18 (42) All
financial analysis ratios and examination synopses concerning
19 insurance companies that are submitted to
the commissioner by the na-
20 tional association of insurance
commissioners' insurance regulatory infor-
21 mation system.
22 (43) Any records
the disclosure of which is restricted or prohibited
23 by a tribal-state gaming compact.
24 (44) Market
research, market plans, business plans and the terms and
25 conditions of managed care or other third
party contracts, developed or
26 entered into by the university of Kansas
medical center in the operation
27 and management of the university hospital
which the chancellor of the
28 university of Kansas or the chancellor's
designee determines would give
29 an unfair advantage to competitors of the
university of Kansas medical
30 center.
31 (45) The
amount of franchise tax paid to the secretary of state by
32 domestic corporations, foreign
corporations, domestic limited liability
33 companies, foreign limited liability
companies, domestic limited part-
34 nership, foreign limited
partnership, domestic limited liability part-
35 nerships and foreign limited liability
partnerships.
36 (b) Except to the
extent disclosure is otherwise required by law or as
37 appropriate during the course of an
administrative proceeding or on ap-
38 peal from agency action, a public agency or
officer shall not disclose fi-
39 nancial information of a taxpayer which may
be required or requested by
40 a county appraiser or the director of
property valuation to assist in the
41 determination of the value of the
taxpayer's property for ad valorem tax-
42 ation purposes; or any financial
information of a personal nature required
43 or requested by a public agency or officer,
including a name, job descrip-
12
1 tion or title revealing the salary or
other compensation of officers, em-
2 ployees or applicants for employment
with a firm, corporation or agency,
3 except a public agency. Nothing
contained herein shall be construed to
4 prohibit the publication of
statistics, so classified as to prevent identifi-
5 cation of particular reports or
returns and the items thereof.
6 (c) As used
in this section, the term ``cited or identified'' shall not
7 include a request to an employee of a
public agency that a document be
8 prepared.
9 (d) If a
public record contains material which is not subject to dis-
10 closure pursuant to this act, the public
agency shall separate or delete
11 such material and make available to the
requester that material in the
12 public record which is subject to
disclosure pursuant to this act. If a public
13 record is not subject to disclosure because
it pertains to an identifiable
14 individual, the public agency shall delete
the identifying portions of the
15 record and make available to the requester
any remaining portions which
16 are subject to disclosure pursuant to this
act, unless the request is for a
17 record pertaining to a specific individual
or to such a limited group of
18 individuals that the individuals'
identities are reasonably ascertainable, the
19 public agency shall not be required to
disclose those portions of the record
20 which pertain to such individual or
individuals.
21 (e) The
provisions of this section shall not be construed to exempt
22 from public disclosure statistical
information not descriptive of any iden-
23 tifiable person.
24
(f) Notwithstanding the provisions of subsection (a), any
public rec-
25 ord which has been in existence more than
70 years shall be open for
26 inspection by any person unless disclosure
of the record is specifically
27 prohibited or restricted by federal law,
state statute or rule of the Kansas
28 supreme court or by a policy adopted
pursuant to K.S.A. 72-6214, and
29 amendments thereto.
30 Sec.
5. K.S.A. 1999 Supp. 56-1a-606 is hereby amended to
read
31 as follows: 56-1a-606. (a) Every
limited partnership organized un-
32 der the laws of this state shall make
an annual report in writing to
33 the secretary of state, stating the
prescribed information concerning
34 the limited partnership at the close
of business on the last day of its
35 tax period next preceding the date of
filing. If the limited partner-
36 ship's tax period is other than the
calendar year, it shall give notice
37 of its different tax period to the
secretary of state prior to December
38 31 of the year it commences the
different tax period. The annual
39 report shall be filed at the time
prescribed by law for filing the
40 limited partnership's annual Kansas
income tax return. If the lim-
41 ited partnership applies for an
extension of time for filing its annual
42 income tax return under the internal
revenue code or under K.S.A.
43 79-3221 and amendments thereto, the
limited partnership
13
1 shall also apply, not more than
90 days after the due date of its
2 annual report, to the secretary
of state for an extension of the time
3 for filing its report and an
extension shall be granted for a period
4 of time corresponding to that
granted under the internal revenue
5 code or K.S.A. 79-3221 and
amendments thereto. The application
6 shall include a copy of the
application to income tax authorities.
7
(b) The annual report shall be made on a form prescribed
by
8 the secretary of state. The
report shall contain the following
9 information:
10 (1) The
name of the limited partnership; and
11 (2) a
reconciliation of the partners' capital accounts for the
preceding
12 taxable year as required to be
reported on the federal partnership return
13 of income; and
14
(3) a list of the partners owning at least 5%
of the capital of the
15 partnership, with the post office
address of each.
16 (c) Every
limited partnership subject to the provisions of this
17 section which is a limited corporate
partnership, as defined in
18 K.S.A. 17-5903 and amendments
thereto, and which holds agricul-
19 tural land, as defined in K.S.A.
17-5903 and amendments thereto,
20 within this state shall show the
following additional information on
21 the report:
22 (1) The
number of acres and location, listed by section, range,
23 township and county of each lot,
tract or parcel of agricultural land
24 in this state owned or leased by the
limited partnership; and
25 (2) whether
any of the agricultural land held and reported un-
26 der subsection (c)(1) was acquired
after July 1, 1981.
27 (d) The
annual report shall be signed by the general partner
28 or partners of the limited
partnership, sworn to before an officer
29 duly authorized to administer oaths
and forwarded to the secretary
30 of state. At the time of filing the
report, the limited partnership shall
31 pay to the secretary of state an
annual franchise tax in an amount
32 equal to $1 for each $1,000 of the
partners' net capital accounts
33 located in or used in this state at
the end of the preceding taxable
34 year as required to be reported on
the federal partnership return
35 of income, except that no annual tax
shall be less than $20 or more
36 than $2,500. The amount of
any such franchise tax paid by the limited
37 partnership to the secretary as provided
by this subsection shall not be
38 disclosed by the secretary.
39 (e) The
provisions of K.S.A. 17-7509 and amendments thereto,
40 relating to penalties for failure of
a corporation to file an annual
41 report or pay the required franchise
tax, and the provisions of sub-
42 section (a) of K.S.A. 17-7510 and
amendments thereto, relating to
43 forfeiture of a domestic
corporation's articles of incorporation for
14
1 failure to file an annual
report or pay the required franchise tax,
2 shall be applicable to the
certificate of partnership of any limited
3 partnership which fails to file
its annual report or pay the franchise
4 tax within 90 days of the time
prescribed in this section for filing
5 and paying the same. Whenever
the certificate of partnership of a
6 limited partnership is
forfeited for failure to file an annual report
7 or to pay the required
franchise tax, the limited partnership may
8 be reinstated by filing a
certificate of reinstatement, in the manner
9 and form to be prescribed by
the secretary of state and paying to
10 the secretary of state all fees and
taxes, including any penalties
11 thereon, due to the state. The fee
for filing a certificate of reinstate-
12 ment shall be the same as that
prescribed by K.S.A. 17-7506 and
13 amendments thereto for filing a
certificate of extension, restoration,
14 renewal or revival of a corporation's
articles of incorporation.
15 Sec.
6. K.S.A. 1999 Supp. 56-1a-607 is hereby amended to
read
16 as follows: 56-1a-607. (a) Every
foreign limited partnership shall
17 make an annual report in writing to
the secretary of state, stating
18 the prescribed information concerning
the limited partnership at
19 the close of business on the last day
of its tax period next preceding
20 the date of filing. If the limited
partnership's tax period is other
21 than the calendar year, it shall give
notice of its different tax period
22 to the secretary of state prior to
December 31 of the year it com-
23 mences the different tax period. The
annual report shall be filed at
24 the time prescribed by law for filing
the limited partnership's an-
25 nual Kansas income tax return. If the
limited partnership applies
26 for an extension of time for filing
its annual income tax return under
27 the internal revenue code or under
K.S.A. 79-3221 and amendments
28 thereto, the limited partnership
shall also apply, not more than 90
29 days after the due date of its annual
report, to the secretary of state
30 for an extension of the time for
filing its report and an extension
31 shall be granted for a period of time
corresponding to that granted
32 under the internal revenue code or
K.S.A. 79-3221 and amendments
33 thereto. The application shall
include a copy of the application to
34 income tax authorities.
35 (b) The
annual report shall be made on a form prescribed by
36 the secretary of state. The report
shall contain the following
37 information:
38
(1) The name of the limited
partnership; and
39 (2) a
reconciliation of the partners' capital accounts for the
preceding
40 taxable year as required to be
reported on the federal partnership return
41 of income.
42 (c) Every
foreign limited partnership subject to the provisions
43 of this section which is a limited
corporate partnership, as defined
15
1 in K.S.A. 17-5903 and
amendments thereto, and which holds agri-
2 cultural land, as defined in
K.S.A. 17-5903 and amendments thereto,
3 within this state shall show
the following additional information on
4 the report:
5
(1) The number of acres and location, listed by section,
range,
6 township and county of
agricultural land in this state owned or
7 leased by the limited
partnership; and
8
(2) whether any of the agricultural land held and reported
un-
9 der subsection (c)(1) was
acquired after July 1, 1981.
10 (d) The
annual report shall be signed by the general partner
11 or partners of the limited
partnership, sworn to before an officer
12 duly authorized to administer oaths
and forwarded to the secretary
13 of state. At the time of filing the
report, the foreign limited partner-
14 ship shall pay to the secretary of
state an annual franchise tax in
15 an amount equal to $1 for each $1,000
of the partners' net capital
16 accounts located in or used in this
state at the end of the preceding
17 taxable year as required to be
reported on the federal partnership
18 return of income, except that no
annual tax shall be less than $20
19 or more than $2,500. The
amount of any such franchise tax paid by the
20 limited partnership to the secretary as
provided by this subsection shall
21 not be disclosed by the
secretary.
22 (e) The
provisions of K.S.A. 17-7509 and amendments thereto,
23 relating to penalties for failure of
a corporation to file an annual
24 report or pay the required franchise
tax, and the provisions of sub-
25 section (b) of K.S.A. 17-7510 and
amendments thereto, relating to
26 forfeiture of a foreign corporation's
authority to do business in this
27 state for failure to file an annual
report or pay the required fran-
28 chise tax, shall be applicable to the
authority of any foreign limited
29 partnership which fails to file its
annual report or pay the franchise
30 tax within 90 days of the time
prescribed in this section for filing
31 and paying the same. Whenever the
authority of a foreign limited
32 partnership to do business in this
state is forfeited for failure to file
33 an annual report or to pay the
required franchise tax, the foreign
34 limited partnership's authority to do
business in this state may be
35 reinstated by filing a certificate of
reinstatement, in the manner and
36 form to be prescribed by the
secretary of state and paying to the
37 secretary of state all fees and
taxes, including any penalties thereon,
38 due to the state. The fee for filing
a certificate of reinstatement shall
39 be the same as that prescribed by
K.S.A. 17-7506 and amendments
40 thereto for filing a certificate of
extension, restoration, renewal or
41 revival of a corporation's articles
of incorporation.
42 Sec.
5 7. K.S.A. 1999 Supp. 56a-1201
is hereby amended to read as
43 follows: 56a-1201. (a) Every limited
liability partnership organized under
16
1 the laws of this state shall make an
annual report in writing to the secretary
2 of state, stating the prescribed
information concerning the limited liability
3 partnership at the close of business
on the last day of its tax period next
4 preceding the date of filing. If the
limited liability partnership's tax period
5 is other than the calendar year, it
shall give notice of its different tax
6 period in writing to the secretary of
state prior to December 31 of the
7 year it commences the different tax
period. The annual report shall be
8 filed at the time prescribed by law
for filing the limited liability partner-
9 ship's annual Kansas income tax
return. If the limited liability partnership
10 applies for an extension of time for filing
its annual income tax return
11 under the internal revenue code, the
limited liability partnership shall
12 also apply, not more than 90 days after the
due date of its annual report,
13 to the secretary of state for an extension
of the time for filing its report
14 and an extension shall be granted for a
period of time corresponding to
15 that granted under the internal revenue
code. The application shall in-
16 clude a copy of the application to income
tax authorities.
17 (b) The annual
report shall be made on a form prescribed by the
18 secretary of state. The report shall
contain the following information:
19 (1) The name of
the limited liability partnership; and
20 (2) a
reconciliation of the capital accounts for the preceding
taxable
21 year as required to be reported on
the federal partnership return of in-
22 come; and
23
(3) a list of the partners owning at least 5% of the
capital of the
24 partnership, with the post office address
of each.
25 (c) The annual
report shall be signed by a partner of the limited
26 liability partnership and forwarded to the
secretary of state. At the time
27 of filing the report, the limited liability
partnership shall pay to the sec-
28 retary of state an annual franchise tax in
an amount equal to $1 for each
29 $1,000 of the net capital accounts located
in or used in this state at the
30 end of the preceding taxable year as
required to be reported on the fed-
31 eral partnership return of income, except
that no annual tax shall be less
32 than $20 or more than $2,500. The amount
of any such franchise tax paid
33 by the limited liability partnership to
the secretary as provided by this
34 subsection shall not be disclosed by the
secretary.
35 (d) The
provisions of K.S.A. 17-7509, and amendments thereto, re-
36 lating to penalties for failure of a
corporation to file an annual report or
37 pay the required franchise tax, and the
provisions of subsection (a) of
38 K.S.A. 17-7510 and amendments thereto,
relating to penalties for failure
39 of a corporation to file an annual report
or pay the required franchise tax,
40 shall be applicable to the statement of
qualification of any limited liability
41 partnership which fails to file its annual
report or pay the franchise tax
42 within 90 days of the time prescribed in
this section for filing and paying
43 the same. Whenever the statement of
qualification of a limited liability
17
1 partnership is forfeited for failure
to file an annual report or to pay the
2 required franchise tax, the limited
liability partnership may be reinstated
3 by filing a certificate of
reinstatement, in the manner and form to be
4 prescribed by the secretary of state
and paying to the secretary of state
5 all fees and taxes, including any
penalties thereon, due to the state. The
6 fee for filing a certificate of
reinstatement shall be the same as that pre-
7 scribed by K.S.A. 17-7506, and
amendments thereto, for filing a certifi-
8 cate of extension, restoration,
renewal or revival of a corporation's articles
9 of incorporation.
10 Sec.
6 8. K.S.A. 1999 Supp. 56a-1202
is hereby amended to read as
11 follows: 56a-1202. (a) Every foreign
limited liability partnership shall
12 make an annual report in writing to the
secretary of state, stating the
13 prescribed information concerning the
foreign limited liability partner-
14 ship at the close of business on the last
day of its tax period next preceding
15 the date of filing. If the foreign limited
liability partnership's tax period
16 is other than the calendar year, it shall
give notice in writing of its different
17 tax period to the secretary of state prior
to December 31 of the year it
18 commences the different tax period. The
annual report shall be filed at
19 the time prescribed by law for filing the
foreign limited liability partner-
20 ship's annual Kansas income tax return. If
the foreign limited liability
21 partnership applies for an extension of
time for filing its annual income
22 tax return under the internal revenue code,
the foreign limited liability
23 partnership shall also apply, not more than
90 days after the due date of
24 its annual report, to the secretary of
state for an extension of the time for
25 filing its report and an extension shall be
granted for a period of time
26 corresponding to that granted under the
internal revenue code. The ap-
27 plication shall include a copy of the
application to income tax authorities.
28 (b) The annual
report shall be made on a form prescribed by the
29 secretary of state. The report shall
contain the following information:
30
(1) The name of the foreign limited liability
partnership; and
31 (2) a
reconciliation of the capital accounts for the preceding
taxable
32 year as required to be reported on
the federal partnership return of
33 income.
34 (c) The annual
report shall be signed by a partner of the foreign
35 limited liability partnership and forwarded
to the secretary of state. At
36 the time of filing the report, the foreign
limited liability partnership shall
37 pay to the secretary of state an annual
franchise tax in an amount equal
38 to $1 for each $1,000 of the net capital
accounts located in or used in this
39 state at the end of the preceding taxable
year as required to be reported
40 on the federal partnership return of
income, except that no annual tax
41 shall be less than $20 or more than $2,500.
The amount of any such
42 franchise tax paid by the foreign
limited liability partnership to the sec-
43 retary as provided by this subsection
shall not be disclosed by the
18
1 secretary.
2 (d) The
provisions of K.S.A. 17-7509, and amendments thereto, re-
3 lating to penalties for failure of a
corporation to file an annual report or
4 pay the required franchise tax, and
the provisions of subsection (a) of
5 K.S.A. 17-7510, and amendments
thereto, relating to penalties for failure
6 of a corporation to file an annual
report or pay the required franchise tax,
7 shall be applicable to the statement
of foreign qualification of any foreign
8 limited liability partnership which
fails to file its annual report or pay the
9 franchise tax within 90 days of the
time prescribed in this section for filing
10 and paying the same. Whenever the statement
of foreign qualification of
11 a foreign limited liability partnership is
forfeited for failure to file an
12 annual report or to pay the required
franchise tax, the statement of foreign
13 qualification of the foreign limited
liability partnership may be reinstated
14 by filing a certificate of reinstatement,
in the manner and form to be
15 prescribed by the secretary of state and
paying to the secretary of state
16 all fees and taxes, including any penalties
thereon, due to the state. The
17 fee for filing a certificate of
reinstatement shall be the same as that pre-
18 scribed by K.S.A. 17-7506, and amendments
thereto, for filing a certifi-
19 cate of extension, restoration, renewal or
revival of a corporation's articles
20 of incorporation.
21 Sec. 7
9. K.S.A. 1999 Supp. 17-7503, 17-7505,
17-76,139, 45-221,
22 56-1a-606, 56-1a-607,
56a-1201 and 56a-1202 are hereby repealed.
23 Sec. 8
10. This act shall take effect and be in force
from and after
24 January 1, 2001, and its
publication in the statute book.