CHAPTER 172
SENATE BILL No. 483
An Act concerning certain business entities; service of
process; annual reports; annual
franchise tax; amending K.S.A. 60-304 and K.S.A. 1999 Supp.
17-7503, 17-505, 17-7667,
17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201 and 56a-1202 and
repealing the exist-
ing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. On and after January 1,
2001, K.S.A. 1999 Supp. 17-7503
is hereby amended to read as follows: 17-7503. (a) Every domestic
cor-
poration organized for profit shall make an annual report in
writing to
the secretary of state, stating the prescribed information
concerning the
corporation at the close of business on the last day of its tax
period next
preceding the date of filing, but if a corporation's tax period is
other than
the calendar year, it shall give notice thereof to the secretary of
state prior
to December 31 of the year it commences such tax period. The
reports
shall be made on forms prescribed by the secretary of state. The
report
shall be filed at the time prescribed by law for filing the
corporation's
annual Kansas income tax return, except that if any such
corporation shall
apply for an extension of time for filing its annual income tax
return under
the internal revenue service or under subsection (c) of K.S.A.
79-3221,
and amendments thereto, such corporation shall also apply, not more
than
90 days after the due date of its annual report, to the secretary
of state
for an extension of the time for filing the report and an extension
shall
be granted for a period of time corresponding to that granted under
the
internal revenue code or K.S.A. 79-3221, and amendments thereto.
Such
application shall include a copy of the application to income tax
authori-
ties. The report shall contain the following information:
(1) The name of the corporation;
(2) the location of the principal
office;
(3) the names of the president,
secretary, treasurer and members of
the board of directors, with the residence address of each;
(4) the number of shares of capital stock
issued and the amount of
capital stock paid up;
(5) the nature and kind of business in
which the corporation is en-
gaged; and
(6) a list of stockholders owning at
least 5% of the capital stock of the
corporation, with the post office address of each.
(b) Every corporation subject to the
provisions of this section which
holds agricultural land, as defined in K.S.A. 17-5903, and
amendments
thereto, within this state shall show the following additional
information
on the report:
(1) The acreage and location listed by
section, range, township and
county of each lot, tract or parcel of agricultural land in this
state owned
or leased by or to the corporation;
(2) the purposes for which such
agricultural land is owned or leased
and, if leased, to whom such agricultural land is leased;
(3) the value of the nonagricultural
assets and the agricultural assets,
stated separately, owned and controlled by the corporation both
within
and without the state of Kansas and where situated;
(4) the total number of stockholders of
the corporation;
(5) the number of acres owned or operated
by the corporation, the
number of acres leased by the corporation and the number of acres
leased
to the corporation;
(6) the number of acres of agricultural
land, held and reported in
each category under provision (5), state separately, being
irrigated; and
(7) whether any of the agricultural land
held and reported under this
subsection was acquired after July 1, 1981.
(c) The report shall be signed by its
president, secretary, treasurer or
other officer duly authorized so to act, or by any two of its
directors, or
by an incorporator in the event its board of directors shall not
have been
elected. The fact that an individual's name is signed on such
report shall
be prima facie evidence that such individual is authorized to sign
the
report on behalf of the corporation; however, the official title or
position
of the individual signing the report shall be designated. This
report will
be dated and subscribed by the person as true, under penalty of
perjury.
At the time of filing such annual report it shall be the duty of
each do-
mestic corporation organized for profit to pay to the secretary of
state an
annual franchise tax in an amount equal to $1 for each $1,000 of
the
corporation's shareholder's equity attributable to Kansas, except
that no
such tax shall be less than $20 or more than $2,500. The amount
of any
such franchise tax paid by the corporation to the secretary as
provided
by this subsection shall not be disclosed by the
secretary.
Sec. 2. On and after January 1,
2001, K.S.A. 1999 Supp. 17-7505 is
hereby amended to read as follows: 17-7505. (a) Every foreign
corpora-
tion organized for profit, or organized under the cooperative type
statutes
of the state, territory or foreign country of incorporation, now or
hereafter
doing business in this state, and owning or using a part or all of
its capital
in this state, and subject to compliance with the laws relating to
the ad-
mission of foreign corporations to do business in Kansas, shall
make an
annual report in writing to the secretary of state, stating the
prescribed
information concerning the corporation at the close of business on
the
last day of its tax period next preceding the date of filing, but
if a cor-
poration operates on a fiscal year other than the calendar year it
shall give
written notice thereof to the secretary of state prior to December
31 of
the year commencing such fiscal year. The report shall be made on a
form
prescribed by the secretary of state. The report shall be filed at
the time
prescribed by law for filing the corporation's annual Kansas income
tax
return, except that if any such corporation shall apply for an
extension of
time for filing its annual income tax return under the internal
revenue
service or under subsection (c) of K.S.A. 79-3221, and
amendments
thereto, such corporation shall also apply, not more than 90 days
after
the due date of its annual report, to the secretary of state for an
extension
of the time for filing the report and an extension shall be granted
for a
period of time corresponding to that granted under the internal
revenue
code or K.S.A. 79-3221, and amendments thereto. Such application
shall
include a copy of the application to income tax authorities. The
report
shall contain the following facts:
(1) The name of the corporation and under
the laws of what state or
country organized;
(2) the location of its principal
office;
(3) the names of the president,
secretary, treasurer and members of
the board of directors, with the residence address of each;
(4) the number of shares of capital stock
issued and the amount of
capital stock paid up;
(5) the nature and kind of business in
which the company is engaged
and its place or places of business both within and without the
state of
Kansas;
(6) the value of the property owned and
used by the company in
Kansas, where situated, and the value of the property owned and
used
outside of Kansas and where situated; and
(7) the corporation's shareholder's
equity attributable to Kansas.
(b) Every corporation subject to the
provisions of this section which
holds agricultural land, as defined in K.S.A. 17-5903, and
amendments
thereto, within this state shall show the following additional
information
on the report:
(1) The acreage and location listed by
section, range, township and
county of each lot, tract or parcel of agricultural land in this
state owned
or leased by or to the corporation;
(2) the purposes for which such
agricultural land is owned or leased
and, if leased, to whom such agricultural land is leased;
(3) the value of the nonagricultural
assets and the agricultural assets,
stated separately, owned and controlled by the corporation both
within
and without the state of Kansas and where situated;
(4) the total number of stockholders of
the corporation;
(5) the number of acres owned or operated
by the corporation, the
number of acres leased by the corporation and the number of acres
leased
to the corporation;
(6) the number of acres of agricultural
land, held and reported in
each category under paragraph (5) of this subsection (b), stated
sepa-
rately, being irrigated; and
(7) whether any of the agricultural land
held and reported under this
subsection was acquired after July 1, 1981.
The report shall be signed by its president,
secretary, treasurer or other
officer duly authorized so to act, or by any two of its directors,
or by an
incorporator in the event its board of directors shall not have
been
elected. The fact that an individual's name is signed on such
report shall
be prima facie evidence that such individual is authorized to sign
the
report on behalf of the corporation; however, the official title or
position
of the individual signing the report shall be designated. This
report will
be dated and subscribed by the person as true, under penalty of
perjury.
At the time of filing its annual report, each such foreign
corporation shall
pay to the secretary of state an annual franchise tax in an amount
equal
to $1 for each $1,000 of the corporation's shareholder's equity
attributable
to Kansas, except that no such tax shall be less than $20 or more
than
$2,500. The amount of any such franchise tax paid by the foreign
cor-
poration to the secretary as provided by this subsection shall
not be dis-
closed by the secretary.
Sec. 3. K.S.A. 1999 Supp. 17-7667
is hereby amended to read as
follows: 17-7667. (a) Process Service of
process or service of any notice
or demand against a limited liability company may be
served:
(1) In accordance with K.S.A. 60-304 and
60-306, and amendments
thereto, as if the company were a partnership;
or
(2) upon the resident agent at the
business address of the resident
agent.; or
(b) Any notice to or demand on a
company organized pursuant to
this act may be made:
(1) (3) by
delivery to a manager of the company, if the management
is vested in a manager, or delivery to any member, if the
management is
vested in the members; or.
(2) (b) Any notice to
or demand on a company organized pursuant
to this act may be made by writing, which notice or demand
in writing
shall be mailed to the registered office of the company in this
state or to
another address in this state which is the principal office of the
company.
(c) Nothing contained in this section
shall limit or affect the right to
serve, in any other manner now or hereafter permitted by law, any
pro-
cess, notice or demand required or permitted by law to be served
upon
a limited liability company.
Sec. 4. On and after January 1,
2001, K.S.A. 1999 Supp. 17-76,139
is hereby amended to read as follows: 17-76,139. (a) Every limited
liability
company organized under the laws of this state shall make an
annual
report in writing to the secretary of state, stating the prescribed
infor-
mation concerning the limited liability company at the close of
business
on the last day of its tax period next preceding the date of
filing. If the
limited liability company's tax period is other than the calendar
year, it
shall give notice of its different tax period in writing to the
secretary of
state prior to December 31 of the year it commences the different
tax
period. The annual report shall be filed at the time prescribed by
law for
filing the limited liability company's annual Kansas income tax
return. If
the limited liability company applies for an extension of time for
filing its
annual income tax return under the internal revenue code, the
limited
liability company shall also apply, not more than 90 days after the
due
date of its annual report, to the secretary of state for an
extension of the
time for filing its report and an extension shall be granted for a
period of
time corresponding to that granted under the internal revenue code.
The
application shall include a copy of the application to income tax
authori-
ties. The annual report shall be made on a form prescribed by the
sec-
retary of state. The report shall contain the following
information:
(1) The name of the limited liability
company; and
(2) a reconciliation of the
capital accounts for the preceding taxable
year as required to be reported on the federal partnership
return of in-
come or for a one-member LLC taxed as a sole
proprietorship, the net
book value of the LLC as calculated on an income tax basis;
and
(3) a list of the
members owning at least 5% of the capital of the
company, with the post office address of each.
(b) Every foreign limited liability
company shall make an annual re-
port in writing to the secretary of state, stating the prescribed
information
concerning the limited liability company at the close of business
on the
last day of its tax period next preceding the date of filing. If
the limited
liability company's tax period is other than the calendar year, it
shall give
notice in writing of its different tax period to the secretary of
state prior
to December 31 of the year it commences the different tax period.
The
annual report shall be filed at the time prescribed by law for
filing the
limited liability company's annual Kansas income tax return. If the
limited
liability company applies for an extension of time for filing its
annual
income tax return under the internal revenue code, the limited
liability
company also shall apply, not more than 90 days after the due date
of its
annual report, to the secretary of state for an extension of the
time for
filing its report and an extension shall be granted for a period of
time
corresponding to that granted under the internal revenue code. The
ap-
plication shall include a copy of the application to income tax
authorities.
The annual report shall be made on a form prescribed by the
secretary
of state. The report shall contain the following
information:
(1) The name of the
limited liability company;
(2) a reconciliation of the
capital accounts for the preceding taxable
year as required to be reported on the federal partnership
return of in-
come or for a one-member LLC taxed as a sole
proprietorship, the net
book value of the LLC as calculated on an income tax
basis.
(c) The annual report required by this
section shall be signed by a
member of the limited liability company and forwarded to the
secretary
of state. At the time of filing the report, the limited liability
company shall
pay to the secretary of state an annual franchise tax in an amount
equal
to $1 for each $1,000 of the net capital accounts located in or
used in this
state at the end of the preceding taxable year as required to be
reported
on the federal partnership return of income, or for a one-member
LLC
taxed as a sole proprietorship, $1 for each $1,000 of net book
value of the
LLC as calculated on an income tax basis located in or used in this
state
at the end of the preceding taxable year, except that no annual tax
shall
be less than $20 or more than $2,500. The amount of any such
franchise
tax paid by the limited liability company to the secretary as
provided by
this subsection shall not be disclosed by the secretary.
(d) The provisions of K.S.A. 17-7509, and
amendments thereto, re-
lating to penalties for failure of a corporation to file an annual
report or
pay the required franchise tax, and the provisions of subsection
(a) of
K.S.A. 17-7510 and amendments thereto, relating to penalties for
failure
of a corporation to file an annual report or pay the required
franchise tax,
shall be applicable to the articles of organization of any domestic
limited
liability company or to the authority of any foreign limited
liability com-
pany which fails to file its annual report or pay the franchise tax
within
90 days of the time prescribed in this section for filing and
paying the
same. Whenever the articles of organization of a domestic limited
liability
company or the authority of any foreign limited liability company
are
forfeited for failure to file an annual report or to pay the
required fran-
chise tax, the domestic limited liability company or the authority
of a
foreign limited liability company may be reinstated by filing a
certificate
of reinstatement, in the manner and form to be prescribed by the
sec-
retary of state and paying to the secretary of state all fees and
taxes,
including any penalties thereon, due to the state. The fee for
filing a
certificate of reinstatement shall be the same as that prescribed
by K.S.A.
17-7506, and amendments thereto, for filing a certificate of
extension,
restoration, renewal or revival of a corporation's articles of
incorporation.
(e) When reinstatement is effective, it
relates back to and takes effect
as of the effective date of the forfeiture and the company may
resume its
business as if the forfeiture had never occurred.
(f) No limited liability company shall be
required to file its first annual
report under this act, or pay any annual franchise tax required to
accom-
pany such report, unless such limited liability company has filed
its articles
of organization or application for authority at least six months
prior to the
last day of its tax period. If any limited liability company files
with the
secretary of state a notice of change in its tax period and the
next annual
report filed by such limited liability company subsequent to such
notice
is based on a tax period of less than 12 months, the annual tax
liability
shall be determined by multiplying the annual franchise tax
liability for
such year by a fraction, the numerator of which is the number of
months
or any portion thereof covered by the annual report and the
denominator
of which is 12, except that the tax shall not be less than $20.
Sec. 5. On and after January 1,
2001, K.S.A. 1999 Supp. 45-221 is
hereby amended to read as follows: 45-221. (a) Except to the extent
dis-
closure is otherwise required by law, a public agency shall not be
required
to disclose:
(1) Records the disclosure of which is
specifically prohibited or re-
stricted by federal law, state statute or rule of the Kansas
supreme court
or the disclosure of which is prohibited or restricted pursuant to
specific
authorization of federal law, state statute or rule of the Kansas
supreme
court to restrict or prohibit disclosure.
(2) Records which are privileged under
the rules of evidence, unless
the holder of the privilege consents to the disclosure.
(3) Medical, psychiatric, psychological
or alcoholism or drug depend-
ency treatment records which pertain to identifiable patients.
(4) Personnel records, performance
ratings or individually identifia-
ble records pertaining to employees or applicants for employment,
except
that this exemption shall not apply to the names, positions,
salaries and
lengths of service of officers and employees of public agencies
once they
are employed as such.
(5) Information which would reveal the
identity of any undercover
agent or any informant reporting a specific violation of law.
(6) Letters of reference or
recommendation pertaining to the char-
acter or qualifications of an identifiable individual.
(7) Library, archive and museum materials
contributed by private
persons, to the extent of any limitations imposed as conditions of
the
contribution.
(8) Information which would reveal the
identity of an individual who
lawfully makes a donation to a public agency, if anonymity of the
donor
is a condition of the donation.
(9) Testing and examination materials,
before the test or examination
is given or if it is to be given again, or records of individual
test or ex-
amination scores, other than records which show only passage or
failure
and not specific scores.
(10) Criminal investigation records,
except that the district court, in
an action brought pursuant to K.S.A. 45-222, and amendments
thereto,
may order disclosure of such records, subject to such conditions as
the
court may impose, if the court finds that disclosure:
(A) Is in the public interest;
(B) would not interfere with any
prospective law enforcement action;
(C) would not reveal the identity of any
confidential source or un-
dercover agent;
(D) would not reveal confidential
investigative techniques or proce-
dures not known to the general public;
(E) would not endanger the life or
physical safety of any person; and
(F) would not reveal the name, address,
phone number or any other
information which specifically and individually identifies the
victim of any
sexual offense in article 35 of chapter 21 of the Kansas Statutes
Anno-
tated, and amendments thereto.
(11) Records of agencies involved in
administrative adjudication or
civil litigation, compiled in the process of detecting or
investigating vio-
lations of civil law or administrative rules and regulations, if
disclosure
would interfere with a prospective administrative adjudication or
civil
litigation or reveal the identity of a confidential source or
undercover
agent.
(12) Records of emergency or security
information or procedures of
a public agency, or plans, drawings, specifications or related
information
for any building or facility which is used for purposes requiring
security
measures in or around the building or facility or which is used for
the
generation or transmission of power, water, fuels or
communications, if
disclosure would jeopardize security of the public agency, building
or
facility.
(13) The contents of appraisals or
engineering or feasibility estimates
or evaluations made by or for a public agency relative to the
acquisition
of property, prior to the award of formal contracts therefor.
(14) Correspondence between a public
agency and a private individ-
ual, other than correspondence which is intended to give notice of
an
action, policy or determination relating to any regulatory,
supervisory or
enforcement responsibility of the public agency or which is widely
dis-
tributed to the public by a public agency and is not specifically
in response
to communications from such a private individual.
(15) Records pertaining to
employer-employee negotiations, if dis-
closure would reveal information discussed in a lawful executive
session
under K.S.A. 75-4319, and amendments thereto.
(16) Software programs for electronic
data processing and documen-
tation thereof, but each public agency shall maintain a register,
open to
the public, that describes:
(A) The information which the agency
maintains on computer facil-
ities; and
(B) the form in which the information can
be made available using
existing computer programs.
(17) Applications, financial statements
and other information sub-
mitted in connection with applications for student financial
assistance
where financial need is a consideration for the award.
(18) Plans, designs, drawings or
specifications which are prepared by
a person other than an employee of a public agency or records which
are
the property of a private person.
(19) Well samples, logs or surveys which
the state corporation com-
mission requires to be filed by persons who have drilled or caused
to be
drilled, or are drilling or causing to be drilled, holes for the
purpose of
discovery or production of oil or gas, to the extent that
disclosure is limited
by rules and regulations of the state corporation commission.
(20) Notes, preliminary drafts, research
data in the process of anal-
ysis, unfunded grant proposals, memoranda, recommendations or
other
records in which opinions are expressed or policies or actions are
pro-
posed, except that this exemption shall not apply when such records
are
publicly cited or identified in an open meeting or in an agenda of
an open
meeting.
(21) Records of a public agency having
legislative powers, which re-
cords pertain to proposed legislation or amendments to proposed
legis-
lation, except that this exemption shall not apply when such
records are:
(A) Publicly cited or identified in an
open meeting or in an agenda
of an open meeting; or
(B) distributed to a majority of a quorum
of any body which has au-
thority to take action or make recommendations to the public agency
with
regard to the matters to which such records pertain.
(22) Records of a public agency having
legislative powers, which re-
cords pertain to research prepared for one or more members of
such
agency, except that this exemption shall not apply when such
records are:
(A) Publicly cited or identified in an
open meeting or in an agenda
of an open meeting; or
(B) distributed to a majority of a quorum
of any body which has au-
thority to take action or make recommendations to the public agency
with
regard to the matters to which such records pertain.
(23) Library patron and circulation
records which pertain to identi-
fiable individuals.
(24) Records which are compiled for
census or research purposes and
which pertain to identifiable individuals.
(25) Records which represent and
constitute the work product of an
attorney.
(26) Records of a utility or other public
service pertaining to individ-
ually identifiable residential customers of the utility or service,
except that
information concerning billings for specific individual customers
named
by the requester shall be subject to disclosure as provided by this
act.
(27) Specifications for competitive
bidding, until the specifications
are officially approved by the public agency.
(28) Sealed bids and related documents,
until a bid is accepted or all
bids rejected.
(29) Correctional records pertaining to
an identifiable inmate or re-
lease, except that:
(A) The name; photograph and other
identifying information; sen-
tence data; parole eligibility date; custody or supervision level;
disciplinary
record; supervision violations; conditions of supervision,
excluding
requirements pertaining to mental health or substance abuse
counseling;
location of facility where incarcerated or location of parole
office main-
taining supervision and address of a releasee whose crime was
committed
after the effective date of this act shall be subject to disclosure
to any
person other than another inmate or releasee, except that the
disclosure
of the location of an inmate transferred to another state pursuant
to the
interstate corrections compact shall be at the discretion of the
secretary
of corrections;
(B) the ombudsman of corrections, the
attorney general, law enforce-
ment agencies, counsel for the inmate to whom the record pertains
and
any county or district attorney shall have access to correctional
records to
the extent otherwise permitted by law;
(C) the information provided to the law
enforcement agency pursu-
ant to the sex offender registration act, K.S.A. 22-4901, et
seq., and
amendments thereto, shall be subject to disclosure to any person,
except
that the name, address, telephone number or any other information
which
specifically and individually identifies the victim of any offender
required
to register as provided by the Kansas offender registration act,
K.S.A. 22-
4901 et seq. and amendments thereto, shall not be disclosed;
and
(D) records of the department of
corrections regarding the financial
assets of an offender in the custody of the secretary of
corrections shall
be subject to disclosure to the victim, or such victim's family, of
the crime
for which the inmate is in custody as set forth in an order of
restitution
by the sentencing court.
(30) Public records containing
information of a personal nature
where the public disclosure thereof would constitute a clearly
unwar-
ranted invasion of personal privacy.
(31) Public records pertaining to
prospective location of a business
or industry where no previous public disclosure has been made of
the
business' or industry's interest in locating in, relocating within
or expand-
ing within the state. This exception shall not include those
records per-
taining to application of agencies for permits or licenses
necessary to do
business or to expand business operations within this state, except
as
otherwise provided by law.
(32) The bidder's list of contractors who
have requested bid proposals
for construction projects from any public agency, until a bid is
accepted
or all bids rejected.
(33) Engineering and architectural
estimates made by or for any pub-
lic agency relative to public improvements.
(34) Financial information submitted by
contractors in qualification
statements to any public agency.
(35) Records involved in the obtaining
and processing of intellectual
property rights that are expected to be, wholly or partially vested
in or
owned by a state educational institution, as defined in K.S.A.
76-711, and
amendments thereto, or an assignee of the institution organized and
ex-
isting for the benefit of the institution.
(36) Any report or record which is made
pursuant to K.S.A. 65-4922,
65-4923 or 65-4924, and amendments thereto, and which is
privileged
pursuant to K.S.A. 65-4915 or 65-4925, and amendments thereto.
(37) Information which would reveal the
precise location of an ar-
cheological site.
(38) Any financial data or traffic
information from a railroad company,
to a public agency, concerning the sale, lease or rehabilitation of
the
railroad's property in Kansas.
(39) Risk-based capital reports,
risk-based capital plans and corrective
orders including the working papers and the results of any analysis
filed
with the commissioner of insurance in accordance with K.S.A. 1999
Supp.
40-2c20, and amendments thereto.
(40) Memoranda and related materials
required to be used to support
the annual actuarial opinions submitted pursuant to subsection (b)
of
K.S.A. 40-409, and amendments thereto.
(41) Disclosure reports filed with the
commissioner of insurance un-
der subsection (a) of K.S.A. 1999 Supp. 40-2,156, and
amendments
thereto.
(42) All financial analysis ratios and
examination synopses concerning
insurance companies that are submitted to the commissioner by the
na-
tional association of insurance commissioners' insurance regulatory
infor-
mation system.
(43) Any records the disclosure of which
is restricted or prohibited
by a tribal-state gaming compact.
(44) Market research, market plans,
business plans and the terms and
conditions of managed care or other third party contracts,
developed or
entered into by the university of Kansas medical center in the
operation
and management of the university hospital which the chancellor of
the
university of Kansas or the chancellor's designee determines would
give
an unfair advantage to competitors of the university of Kansas
medical
center.
(45) The amount of franchise tax paid
to the secretary of state by
domestic corporations, foreign corporations, domestic limited
liability
companies, foreign limited liability companies, domestic limited
partner-
ship, foreign limited partnership, domestic limited liability
partnerships
and foreign limited liability partnerships.
(b) Except to the extent disclosure is
otherwise required by law or as
appropriate during the course of an administrative proceeding or on
ap-
peal from agency action, a public agency or officer shall not
disclose fi-
nancial information of a taxpayer which may be required or
requested by
a county appraiser or the director of property valuation to assist
in the
determination of the value of the taxpayer's property for ad
valorem tax-
ation purposes; or any financial information of a personal nature
required
or requested by a public agency or officer, including a name, job
descrip-
tion or title revealing the salary or other compensation of
officers, em-
ployees or applicants for employment with a firm, corporation or
agency,
except a public agency. Nothing contained herein shall be construed
to
prohibit the publication of statistics, so classified as to prevent
identifi-
cation of particular reports or returns and the items thereof.
(c) As used in this section, the term
``cited or identified'' shall not
include a request to an employee of a public agency that a document
be
prepared.
(d) If a public record contains material
which is not subject to dis-
closure pursuant to this act, the public agency shall separate or
delete
such material and make available to the requester that material in
the
public record which is subject to disclosure pursuant to this act.
If a public
record is not subject to disclosure because it pertains to an
identifiable
individual, the public agency shall delete the identifying portions
of the
record and make available to the requester any remaining portions
which
are subject to disclosure pursuant to this act, unless the request
is for a
record pertaining to a specific individual or to such a limited
group of
individuals that the individuals' identities are reasonably
ascertainable, the
public agency shall not be required to disclose those portions of
the record
which pertain to such individual or individuals.
(e) The provisions of this section shall
not be construed to exempt
from public disclosure statistical information not descriptive of
any iden-
tifiable person.
(f) Notwithstanding the provisions of
subsection (a), any public rec-
ord which has been in existence more than 70 years shall be open
for
inspection by any person unless disclosure of the record is
specifically
prohibited or restricted by federal law, state statute or rule of
the Kansas
supreme court or by a policy adopted pursuant to K.S.A. 72-6214,
and
amendments thereto.
Sec. 6. On and after January 1,
2001, K.S.A. 1999 Supp. 56-1a606 is
hereby amended to read as follows: 56-1a606. (a) Every limited
partner-
ship organized under the laws of this state shall make an annual
report
in writing to the secretary of state, stating the prescribed
information
concerning the limited partnership at the close of business on the
last day
of its tax period next preceding the date of filing. If the limited
partner-
ship's tax period is other than the calendar year, it shall give
notice of its
different tax period to the secretary of state prior to December 31
of the
year it commences the different tax period. The annual report shall
be
filed at the time prescribed by law for filing the limited
partnership's
annual Kansas income tax return. If the limited partnership applies
for
an extension of time for filing its annual income tax return under
the
internal revenue code or under K.S.A. 79-3221 and amendments
thereto,
the limited partnership shall also apply, not more than 90 days
after the
due date of its annual report, to the secretary of state for an
extension of
the time for filing its report and an extension shall be granted
for a period
of time corresponding to that granted under the internal revenue
code
or K.S.A. 79-3221 and amendments thereto. The application shall
include
a copy of the application to income tax authorities.
(b) The annual report shall be made on a
form prescribed by the
secretary of state. The report shall contain the following
information:
(1) The name of the limited partnership;
and
(2) a reconciliation of the
partners' capital accounts for the preceding
taxable year as required to be reported on the federal
partnership return
of income; and
(3) a list of the
partners owning at least 5% of the capital of the
partnership, with the post office address of each.
(c) Every limited partnership subject to
the provisions of this section
which is a limited corporate partnership, as defined in K.S.A.
17-5903
and amendments thereto, and which holds agricultural land, as
defined
in K.S.A. 17-5903 and amendments thereto, within this state shall
show
the following additional information on the report:
(1) The number of acres and location,
listed by section, range, town-
ship and county of each lot, tract or parcel of agricultural land
in this state
owned or leased by the limited partnership; and
(2) whether any of the agricultural land
held and reported under sub-
section (c)(1) was acquired after July 1, 1981.
(d) The annual report shall be signed by
the general partner or part-
ners of the limited partnership, sworn to before an officer duly
authorized
to administer oaths and forwarded to the secretary of state. At the
time
of filing the report, the limited partnership shall pay to the
secretary of
state an annual franchise tax in an amount equal to $1 for each
$1,000 of
the partners' net capital accounts located in or used in this state
at the
end of the preceding taxable year as required to be reported on the
fed-
eral partnership return of income, except that no annual tax shall
be less
than $20 or more than $2,500. The amount of any such franchise
tax paid
by the limited partnership to the secretary as provided by this
subsection
shall not be disclosed by the secretary.
(e) The provisions of K.S.A. 17-7509 and
amendments thereto, re-
lating to penalties for failure of a corporation to file an annual
report or
pay the required franchise tax, and the provisions of subsection
(a) of
K.S.A. 17-7510 and amendments thereto, relating to forfeiture of a
do-
mestic corporation's articles of incorporation for failure to file
an annual
report or pay the required franchise tax, shall be applicable to
the certif-
icate of partnership of any limited partnership which fails to file
its annual
report or pay the franchise tax within 90 days of the time
prescribed in
this section for filing and paying the same. Whenever the
certificate of
partnership of a limited partnership is forfeited for failure to
file an annual
report or to pay the required franchise tax, the limited
partnership may
be reinstated by filing a certificate of reinstatement, in the
manner and
form to be prescribed by the secretary of state and paying to the
secretary
of state all fees and taxes, including any penalties thereon, due
to the
state. The fee for filing a certificate of reinstatement shall be
the same as
that prescribed by K.S.A. 17-7506 and amendments thereto for filing
a
certificate of extension, restoration, renewal or revival of a
corporation's
articles of incorporation.
Sec. 7. On and after January 1,
2001, K.S.A. 1999 Supp. 56-1a607 is
hereby amended to read as follows: 56-1a607. (a) Every foreign
limited
partnership shall make an annual report in writing to the secretary
of
state, stating the prescribed information concerning the limited
partner-
ship at the close of business on the last day of its tax period
next preceding
the date of filing. If the limited partnership's tax period is
other than the
calendar year, it shall give notice of its different tax period to
the secretary
of state prior to December 31 of the year it commences the
different tax
period. The annual report shall be filed at the time prescribed by
law for
filing the limited partnership's annual Kansas income tax return.
If the
limited partnership applies for an extension of time for filing its
annual
income tax return under the internal revenue code or under K.S.A.
79-
3221 and amendments thereto, the limited partnership shall also
apply,
not more than 90 days after the due date of its annual report, to
the
secretary of state for an extension of the time for filing its
report and an
extension shall be granted for a period of time corresponding to
that
granted under the internal revenue code or K.S.A. 79-3221 and
amend-
ments thereto. The application shall include a copy of the
application to
income tax authorities.
(b) The annual report shall be made on a
form prescribed by the
secretary of state. The report shall contain the following
information:
(1) The name of the
limited partnership; and
(2) a reconciliation of the
partners' capital accounts for the preceding
taxable year as required to be reported on the federal
partnership return
of income.
(c) Every foreign limited partnership
subject to the provisions of this
section which is a limited corporate partnership, as defined in
K.S.A. 17-
5903 and amendments thereto, and which holds agricultural land, as
de-
fined in K.S.A. 17-5903 and amendments thereto, within this state
shall
show the following additional information on the report:
(1) The number of acres and location,
listed by section, range, town-
ship and county of agricultural land in this state owned or leased
by the
limited partnership; and
(2) whether any of the agricultural land
held and reported under sub-
section (c)(1) was acquired after July 1, 1981.
(d) The annual report shall be signed by
the general partner or part-
ners of the limited partnership, sworn to before an officer duly
authorized
to administer oaths and forwarded to the secretary of state. At the
time
of filing the report, the foreign limited partnership shall pay to
the sec-
retary of state an annual franchise tax in an amount equal to $1
for each
$1,000 of the partners' net capital accounts located in or used in
this state
at the end of the preceding taxable year as required to be reported
on
the federal partnership return of income, except that no annual tax
shall
be less than $20 or more than $2,500. The amount of any such
franchise
tax paid by the limited partnership to the secretary as provided
by this
subsection shall not be disclosed by the secretary.
(e) The provisions of K.S.A. 17-7509 and
amendments thereto, re-
lating to penalties for failure of a corporation to file an annual
report or
pay the required franchise tax, and the provisions of subsection
(b) of
K.S.A. 17-7510 and amendments thereto, relating to forfeiture of a
for-
eign corporation's authority to do business in this state for
failure to file
an annual report or pay the required franchise tax, shall be
applicable to
the authority of any foreign limited partnership which fails to
file its an-
nual report or pay the franchise tax within 90 days of the time
prescribed
in this section for filing and paying the same. Whenever the
authority of
a foreign limited partnership to do business in this state is
forfeited for
failure to file an annual report or to pay the required franchise
tax, the
foreign limited partnership's authority to do business in this
state may be
reinstated by filing a certificate of reinstatement, in the manner
and form
to be prescribed by the secretary of state and paying to the
secretary of
state all fees and taxes, including any penalties thereon, due to
the state.
The fee for filing a certificate of reinstatement shall be the same
as that
prescribed by K.S.A. 17-7506 and amendments thereto for filing a
cer-
tificate of extension, restoration, renewal or revival of a
corporation's ar-
ticles of incorporation.
Sec. 8. On and after January 1,
2001, K.S.A. 1999 Supp. 56a-1201 is
hereby amended to read as follows: 56a-1201. (a) Every limited
liability
partnership organized under the laws of this state shall make an
annual
report in writing to the secretary of state, stating the prescribed
infor-
mation concerning the limited liability partnership at the close of
business
on the last day of its tax period next preceding the date of
filing. If the
limited liability partnership's tax period is other than the
calendar year,
it shall give notice of its different tax period in writing to the
secretary of
state prior to December 31 of the year it commences the different
tax
period. The annual report shall be filed at the time prescribed by
law for
filing the limited liability partnership's annual Kansas income tax
return.
If the limited liability partnership applies for an extension of
time for
filing its annual income tax return under the internal revenue
code, the
limited liability partnership shall also apply, not more than 90
days after
the due date of its annual report, to the secretary of state for an
extension
of the time for filing its report and an extension shall be granted
for a
period of time corresponding to that granted under the internal
revenue
code. The application shall include a copy of the application to
income
tax authorities.
(b) The annual report shall be made on a
form prescribed by the
secretary of state. The report shall contain the following
information:
(1) The name of the limited liability
partnership; and
(2) a reconciliation of the
capital accounts for the preceding taxable
year as required to be reported on the federal partnership
return of in-
come; and
(3) a list of the
partners owning at least 5% of the capital of the
partnership, with the post office address of each.
(c) The annual report shall be signed by
a partner of the limited
liability partnership and forwarded to the secretary of state. At
the time
of filing the report, the limited liability partnership shall pay
to the sec-
retary of state an annual franchise tax in an amount equal to $1
for each
$1,000 of the net capital accounts located in or used in this state
at the
end of the preceding taxable year as required to be reported on the
fed-
eral partnership return of income, except that no annual tax shall
be less
than $20 or more than $2,500. The amount of any such franchise
tax paid
by the limited liability partnership to the secretary as
provided by this
subsection shall not be disclosed by the secretary.
(d) The provisions of K.S.A. 17-7509, and
amendments thereto, re-
lating to penalties for failure of a corporation to file an annual
report or
pay the required franchise tax, and the provisions of subsection
(a) of
K.S.A. 17-7510 and amendments thereto, relating to penalties for
failure
of a corporation to file an annual report or pay the required
franchise tax,
shall be applicable to the statement of qualification of any
limited liability
partnership which fails to file its annual report or pay the
franchise tax
within 90 days of the time prescribed in this section for filing
and paying
the same. Whenever the statement of qualification of a limited
liability
partnership is forfeited for failure to file an annual report or to
pay the
required franchise tax, the limited liability partnership may be
reinstated
by filing a certificate of reinstatement, in the manner and form to
be
prescribed by the secretary of state and paying to the secretary of
state
all fees and taxes, including any penalties thereon, due to the
state. The
fee for filing a certificate of reinstatement shall be the same as
that pre-
scribed by K.S.A. 17-7506, and amendments thereto, for filing a
certifi-
cate of extension, restoration, renewal or revival of a
corporation's articles
of incorporation.
Sec. 9. On and after January 1,
2001, K.S.A. 1999 Supp. 56a-1202 is
hereby amended to read as follows: 56a-1202. (a) Every foreign
limited
liability partnership shall make an annual report in writing to the
secretary
of state, stating the prescribed information concerning the foreign
limited
liability partnership at the close of business on the last day of
its tax period
next preceding the date of filing. If the foreign limited liability
partner-
ship's tax period is other than the calendar year, it shall give
notice in
writing of its different tax period to the secretary of state prior
to Decem-
ber 31 of the year it commences the different tax period. The
annual
report shall be filed at the time prescribed by law for filing the
foreign
limited liability partnership's annual Kansas income tax return. If
the for-
eign limited liability partnership applies for an extension of time
for filing
its annual income tax return under the internal revenue code, the
foreign
limited liability partnership shall also apply, not more than 90
days after
the due date of its annual report, to the secretary of state for an
extension
of the time for filing its report and an extension shall be granted
for a
period of time corresponding to that granted under the internal
revenue
code. The application shall include a copy of the application to
income
tax authorities.
(b) The annual report shall be made on a
form prescribed by the
secretary of state. The report shall contain the following
information:
(1) The name of the
foreign limited liability partnership; and
(2) a reconciliation of the
capital accounts for the preceding taxable
year as required to be reported on the federal partnership
return of in-
come.
(c) The annual report shall be signed by
a partner of the foreign
limited liability partnership and forwarded to the secretary of
state. At
the time of filing the report, the foreign limited liability
partnership shall
pay to the secretary of state an annual franchise tax in an amount
equal
to $1 for each $1,000 of the net capital accounts located in or
used in this
state at the end of the preceding taxable year as required to be
reported
on the federal partnership return of income, except that no annual
tax
shall be less than $20 or more than $2,500. The amount of any
such
franchise tax paid by the foreign limited liability partnership
to the sec-
retary as provided by this subsection shall not be disclosed by
the secre-
tary.
(d) The provisions of K.S.A. 17-7509, and
amendments thereto, re-
lating to penalties for failure of a corporation to file an annual
report or
pay the required franchise tax, and the provisions of subsection
(a) of
K.S.A. 17-7510, and amendments thereto, relating to penalties for
failure
of a corporation to file an annual report or pay the required
franchise tax,
shall be applicable to the statement of foreign qualification of
any foreign
limited liability partnership which fails to file its annual report
or pay the
franchise tax within 90 days of the time prescribed in this section
for filing
and paying the same. Whenever the statement of foreign
qualification of
a foreign limited liability partnership is forfeited for failure to
file an
annual report or to pay the required franchise tax, the statement
of foreign
qualification of the foreign limited liability partnership may be
reinstated
by filing a certificate of reinstatement, in the manner and form to
be
prescribed by the secretary of state and paying to the secretary of
state
all fees and taxes, including any penalties thereon, due to the
state. The
fee for filing a certificate of reinstatement shall be the same as
that pre-
scribed by K.S.A. 17-7506, and amendments thereto, for filing a
certifi-
cate of extension, restoration, renewal or revival of a
corporation's articles
of incorporation.
Sec. 10. K.S.A. 60-304 is hereby
amended to read as follows: 60-304.
As used in this section, ``serving'' means making service by any of
the
methods described in K.S.A. 60-303, and amendments thereto, unless
a
specific method of making service is prescribed in this section.
Except
for service by publication under K.S.A. 60-307, and amendments
thereto,
service of process under this article shall be made as follows:
(a) Individual. Upon an individual
other than a minor or a disabled
person, by serving the individual or by serving an agent authorized
by
appointment or by law to receive service of process, but if the
agent is
one designated by statute to receive service, such further notice
as the
statute requires shall be given. Service by certified mail shall be
addressed
to an individual at the individual's dwelling house or usual place
of abode
and to an authorized agent at the agent's usual or designated
address. If
service by certified mail to the individual's dwelling house or
usual place
of abode is refused or unclaimed, the sheriff, party or party's
attorney
seeking service may complete service by certified mail, restricted
delivery,
by serving the individual at a business address after filing a
return on
service stating the certified mailing to the individual at such
individual's
dwelling house or usual place of abode has been refused or
unclaimed
and a business address is known for such individual.
(b) Minor. Upon a minor, by
serving the minor and also either the
minor's guardian or conservator if the minor has one within the
state or
the minor's father or mother or other person having the minor's
care or
control or with whom such minor resides, or if service cannot be
made
upon any of them, then as provided by order of the judge. Service
by
certified mail shall be addressed to an individual at the
individual's dwell-
ing house or usual place of abode and to a corporate guardian or
conser-
vator at such guardian or conservator's usual place of
business.
(c) Disabled person. Upon a
disabled person, as defined in K.S.A.
59-3002, and amendments thereto, by serving (1) such person's
guardian,
conservator or a competent adult member of such person's family
with
whom the person resides, or if such person is living in an
institution, then
the director or chief executive officer of the institution or, if
service can-
not be made upon any of them, then as provided by order of the
judge,
and (2) unless the judge otherwise orders, the disabled person.
Service
by certified mail shall be addressed to a director or chief
executive officer
of an institution at the institution, to any other individual at
the individ-
ual's dwelling house or usual place of abode, and to a corporate
guardian
or conservator at such guardian or conservator's usual place of
business.
(d) Governmental bodies. (1) Upon
a county, by serving one of the
county commissioners or the county clerk or the county treasurer;
(2)
upon a township, by serving the clerk or the trustee; (3) upon a
city, by
serving the clerk or the mayor; (4) upon any other public
corporation,
body politic, district or authority by serving the clerk or
secretary or, if
not to be found, to any officer, director or manager thereof; and
(5) upon
the state or any governmental agency of the state, when subject to
suit,
by serving the attorney general or an assistant attorney general.
Service
by certified mail shall be addressed to the appropriate official at
the of-
ficial's governmental office. Income withholding orders for support
and
orders of garnishment of earnings of state officers and employees
shall
be served upon the state or governmental agency of the state in the
man-
ner provided by K.S.A. 60-723 and amendments thereto.
(e) Corporations, domestic or foreign
limited liability company, do-
mestic or foreign limited partnership, domestic or foreign
limited liability
partnership, and partnerships. Upon a domestic or foreign
corporation,
domestic or foreign limited liability company, domestic or
foreign limited
partnership, domestic or foreign limited liability
partnership or upon a
partnership or other unincorporated association, when by law it may
be
sued as such, (1) by serving an officer, manager, partner or
a resident,
managing or general agent, or (2) by leaving a copy of the summons
and
petition at any business office of the defendant with the person
having
charge thereof, or (3) by serving any agent authorized by
appointment or
required by law to receive service of process, and if the agent is
one
authorized by law to receive service and the law so requires, by
also
mailing a copy to the defendant. Service by certified mail on an
officer,
partner or agent shall be addressed to such person at the person's
usual
place of business.
(f) Foreign
Corporation, limited liability company or
foreign, limited
partnership or limited liability partnership resident agent.
Service of pro-
cess or service of any notice or demand required or
permitted by law to
be served on a foreign corporation or foreign limited
partnership may
also be made on the corporation or limited partnership by
service thereof
on the resident agent of the corporation or limited
partnership. Whenever
any domestic corporation, domestic limited liability company,
domestic
limited partnership, or any foreign corporation, foreign
limited liability
company, or foreign limited partnership authorized to
transact business
or transacting business without authority in this state,
fails to appoint or
maintain in this state a resident agent upon whom service of legal
process
or service of any such notice or demand may be had, whenever the
res-
ident agent of such corporation, limited liability company
or limited part-
nership cannot with reasonable diligence be found at the registered
office
in this state or whenever the certificate of authority of
any foreign cor-
poration or foreign limited partnership is
forfeited, the secretary of state
shall be irrevocably authorized as the agent and representative of
the
foreign corporation, limited liability
company or foreign limited partner-
ship to accept service of any process or service of any notice or
demand
required or permitted by law to be served upon the corporation,
limited
liability company or limited partnership. Service on the
secretary of state
of any process, notice or demand against the
foreign corporation, limited
liability company or foreign limited
partnership shall be made by deliv-
ering to and leaving with the secretary of state
by personal service or by
certified mail, or with any clerk having charge of
the corporation depart-
ment of the secretary of state's office, the
original and two copies of the
process and two copies of the petition, notice or demand, or the
clerk of
the court may send the original process and two copies of both the
process
and the petition, notice or demand directly to the secretary of
state by
restricted certified mail. In the event
that any process, notice or demand
is served on the secretary of state, the secretary shall
immediately cause
a copy thereof of such process, notice or
demand to be forwarded by
restricted certified mail, addressed to the
corporation, limited liability
company or limited partnership at its principal office as it
appears in the
records of the secretary of state, or to the registered or
principal office
of the corporation, limited liability company or limited
partnership in the
state of its incorporation or formation. The secretary of state
shall keep
a record of all processes, notices and demands served upon the
secretary
under this subsection, and shall record in the record the time of
the
service and the action of the secretary with reference to it. A fee
of $30
$40 shall be paid to the secretary of state by the party
requesting the
service of process, to cover the cost thereof
of such service of process,
except the secretary of state may waive the fee for state
agencies. That fee
shall not be included within or paid from any deposit as security
for any
costs or docket fee required by K.S.A. 60-2001 or 61-2501, and
amend-
ments thereto.
(g) Insurance companies or
associations. Service of summons or other
process may also be made on any insurance company or association,
or-
ganized under the laws of the state of Kansas by service on the
commis-
sioner of insurance in the same manner as that provided for service
on
foreign insurance companies. All the requirements of law relating
to serv-
ice on foreign insurance companies so far as applicable shall also
apply
to domestic insurance companies.
(h) Service upon an employee. If
the plaintiff or the plaintiff's agent
or attorney files an affidavit that to the best of the affiant's
knowledge
and belief the defendant is a nonresident who is employed in this
state,
or that the place of residence of the defendant is unknown, the
affiant
may direct that the service of summons or other process be made by
the
sheriff or other duly authorized person by directing an officer,
partner,
managing or general agent, or the person having charge of the
office or
place of employment at which the defendant is employed, to make
the
defendant available for the purpose of permitting the sheriff or
other duly
authorized person to serve the summons or other process.
Sec. 11. K.S.A. 60-304 and K.S.A. 1999 Supp.
17-7667 are hereby
repealed.
Sec. 12. On and after January 1,
2001, K.S.A. 1999 Supp. 17-7503,
17-7505, 17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201 and
56a-1202
are hereby repealed.
Sec. 13. This act shall take effect and be in
force from and after its
publication in the statute book.
Approved May 16, 2000.
__________