Secretary of State
STATE OF KANSAS
| RON THORNBURGH Secretary of State |
STATE OF KANSAS |
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.
For-profit entities:
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
Not-for-profit entities:
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.
*New terminology
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.