Previous Filing Law Changes
In 2003, as the result of a decision by the governor and state legislature, the Secretary of State's office became a fully fee-funded agency. Because of this, from time-to-time it is necessary for our office to adjust fees in order to continue full operation.
Please know that we continue to look for ways to cut administrative costs so we can pass those savings on to our customers. In every case, the new fee charged reflects the statutory requirement of the law, as well as the lowest fee possible to perform the duties of this agency.
We strive to be the least complicated, most accessible agency in state government, and are committed to customer satisfaction. We regret that the new fee structure will affect our customers, but we hope you will understand. Please feel free to contact us with any questions at (785) 296-4564.
For a list of new fee rates, click here.NEW LAWS EFFECTIVE JANUARY 1, 2006
In 2006 new laws affect business entity filings. Chapter 157 of the 2005 Session Laws, changes language and items on our filing forms. Forms have been updated to reflect the requirements of these laws. Please use the new forms for all filings.
Highlights of the new law:
*Extensions for annual reports are eliminated
Extensions of time to file the annual report will not be accepted after December 30, 2005, the last business day of the year. The new law is not based on tax year end and does not accommodate postmarks, therefore extensions that arrive in our office after December 30, 2005 will not be accepted.
As in previous years, we cannot accept extensions prior to an organization's tax year end.
Annual report due dates and forfeiture dates remain the same.
Due date: 15th day of the fourth month after the tax closing month
Forfeiture date: 15th day of the seventh month after the tax closing month
Due date: 15th day of the sixth month after the tax closing month
Forfeiture date: 15th day of the ninth month after the tax closing month
*Stock questions on the annual report are simplified
Only one stock question appears on the annual report: Total number of shares of capital stock issued.
The term "franchise fee" used in statute changes to "annual report fee." This change attempts to reduce confusion between the "franchise tax" now paid to the Department of Revenue, and the fee paid to the Secretary of State with the annual report.
*Balance sheets for business trusts and cooperatives are eliminated from annual reports
Annual reports may be filed online
Online filing is fast, easy, and less expensive than most paper filings.
New annual report forms that incorporate these law changes will be available January 1, 2006.
These forms include new instructions and require less information than previous forms. We encourage you to use the new forms. Old forms, with revision date February 4, 2005, which require you to provide more information, will be accepted through 2006.
Please call (785) 296-4564 if you have questions about your annual report filing.IMPORTANT NOTICE: TWO NEW LAWS EFFECTIVE JANUARY 1, 2005
In 2005, two new laws affect business filings. Chapter 171 of the 2004 Session Laws changes how franchise taxes are paid. Chapter 143 of the 2004 Session Laws changes several required items on our filing forms. Our forms have been updated to reflect the requirements of both laws. Please use the new forms for all filings.NEW FRANCHISE TAX LAW - For business entities filing annual reports for Tax Year Ends of December 31, 2004, and after.
For business entities filing annual reports for Tax Year Ends November 30, 2004, and previous, please review the law requirements for that time period.HOW THE NEW FRANCHISE TAX LAW WORKS
The new franchise tax and fee law requires businesses to pay a franchise tax to the Kansas Department of Revenue and a separate franchise fee to the Secretary of State. Both are due the 15th day of the fourth month following the tax year end-e.g. April 15, 2005, for entities with a December 31 tax year end.
Kansas Department of Revenue - franchise tax (maximum $20,000)
Business entities that have $100,000 of net worth or more in the state must pay to the Kansas Department of Revenue a franchise tax of 0.125% of the total net worth. Business entities required to pay the tax will file a return with the Department of Revenue, which must be accompanied by the taxpayer's balance sheet.
The franchise tax may be filed electronically starting February 2005, at www.ksrevenue.org/franchisetax.htm or by paper on the Franchise Tax Return, Form K-150, available from the Web site or the department's forms order line: (785) 296-4937. Additional forms and instructions may be obtained at the Web site, or you may call (785) 368-8222 if you have questions about the franchise tax.
Secretary of State - franchise fee ($55)
The franchise fee must be paid to the Kansas Secretary of State with the entity's annual report. Both may be submitted electronically at the Kansas Business Center. To file the annual report and pay the franchise fee by mail, you may visit this Web site to download and print forms and instructions. The annual report and $55 fee should be mailed to:
Kansas Secretary of State
Kris W. Kobach
Memorial Hall, 1st Floor
120 SW 10th Avenue
Topeka, KS 66612-1594
Please contact our Customer Service Center (785) 296-4564, if you have questions about the franchise tax and fee law.
Please note: Do not send your franchise fee and annual reports to the Department of Revenue. Your business will forfeit if the correct annual report and franchise fee are not received by the Secretary of State on or before your forfeiture date.
Review the Requirements of the Old and New Franchise Tax/Fee Law
New Franchise Tax and Fees Information
Review frequently asked questions and additional information about the Franchise Tax and Fee Law
File your form online