Electronic Services
Electronic Funds Transfer Information
K.S.A. 75-5151
75-5151. Electronic funds transfers; authority of
secretary of revenue. The Secretary of Revenue may require, consistent
with sound cash management policies, that any taxpayer whose total
sales tax liability exceeds $100,000 in any calendar year, any taxpayer
whose total withholding tax liability exceeds $100,000 in any calendar
year, and any person owing any taxes or fees in connection with
any return, report or document other than for sales tax or withholding
tax liability, shall remit their tax liability by electronic funds
transfer no later than the date required for such remittance except
that the secretary may adopt rules and regulations prescribing alternative
filing and payment dates not later than the last day of the month
in which the tax was otherwise due. Electronic funds transfers may
be made by wire transfers of funds through the federal reserve system
or by any other means established by the secretary, with the approval
of the State Treasurer, which insures the availability of such funds
to the state on the date of payment. Evidence of such payment shall
be furnished to the secretary on or before the due date of the tax
as established by law. Failure to timely make such payment in immediately
available funds or failure to provide such evidence of payment in
a timely manner shall subject the taxpayer to penalty and interest
as provided by law for delinquent or deficient tax payments.
History: L. 1990, ch. 343, § 1; July 1.