Law and Regulation Details

Kansas Corporate Tax Data

Question 1-How is confidential data defined?

Detail Level:
Broad Mention
Citation:
K.S.A §79-3234
Relevant Subsections:
(b)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(b) Except in accordance with proper judicial order...it shall be unlawful for the secretary, the director, any deputy, agent, clerk or other officer, employee or former employee of the department of revenue or any other state officer or employee or former state officer or employee to divulge, or to make known in any way, the amount of income or any particulars set forth or disclosed in any report, return, federal return or federal return information required under this act...
Date Reviewed:
7/19/2017

Question 2-Who is authorized to disclose data?

Detail Level:
Detailed Explanation
Citation:
K.S.A. §79-3234
Relevant Subsections:
(c)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(c) The secretary or the secretary's designee may...
Date Reviewed:
7/19/2017

Question 3-For what purposes may data be disclosed?

Detail Level:
Broad Mention
Citation:
K.S.A. §79-3234
Relevant Subsections:
(c)(4),(5)(A),(9)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(c) The secretary or the secretary's designee may... (4) disclose taxpayer information from income tax returns to persons or entities contracting with the secretary of revenue where the secretary has determined disclosure of such information is essential for completion of the contract...(5) disclose to the secretary of commerce the following: (A) Specific taxpayer information...for purposes of verification of such information or evaluating the effectiveness of any tax credit or economic incentive program administered by the secretary of commerce...(9) permit the commissioner of internal revenue of the United States, or the proper official of any state imposing an income tax, or the authorized representative of either, to inspect the income tax returns...but such information shall not be used for any other purpose than that of the administration of tax laws of such state, the state of Kansas or of the United States...
Date Reviewed:
7/19/2017

Question 4-To which parties may data be disclosed?

Detail Level:
Broad Mention
Citation:
K.S.A. §79-3234
Relevant Subsections:
(c)(4),(5),(9)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(c)...(4) disclose taxpayer information from income tax returns to persons or entities contracting with the secretary of revenue...(5) disclose to the secretary of commerce...(9) permit the commissioner of internal revenue of the United States, or the proper official of any state imposing an income tax, or the authorized representative of either...
Date Reviewed:
7/19/2017

Question 5-What specific data elements may be disclosed?

Detail Level:
Detailed Explanation
Citation:
K.S.A. §79-3234
Relevant Subsections:
(c)(4),(5),(9)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(c)...(4) disclose taxpayer information from income tax returns...(5) disclose to the secretary of commerce the following: (A) Specific taxpayer information related to financial information previously submitted by the taxpayer to the secretary of commerce concerning or relevant to any income tax credits, for purposes of verification of such information or evaluating the effectiveness of any tax credit or economic incentive program administered by the secretary of commerce; (B) the amount of payroll withholding taxes an employer is retaining pursuant to K.S.A. 2013 Supp. 74-50,212, and amendments thereto; (C) information received from businesses completing the form required by K.S.A. 2013 Supp. 74-50,217, and amendments thereto; and (D) findings related to a compliance audit conducted by the department of revenue upon the request of the secretary of commerce pursuant to K.S.A. 2013 Supp. 74-50,215, and amendments thereto...(9)...to inspect the income tax returns made under this act...
Date Reviewed:
7/19/2017

Question 6-What type of data sharing agreement is required for data disclosure?

Detail Level:
Not Addressed
Date Reviewed:
7/19/2017

Question 7-What safeguards are required for data disclosure?

Detail Level:
Broad Mention
Citation:
K.S.A. §79-3234
Relevant Subsections:
(d)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(d) Any person receiving information under the provisions of subsection (c) shall be subject to the confidentiality provisions of subsection (b) and to the penalty provisions of subsection (e)...
Date Reviewed:
7/19/2017

Question 8-What are the payment provisions for data disclosure?

Detail Level:
Not Addressed
Date Reviewed:
7/19/2017

Question 9-What are the penalties for violating disclosure rules?

Detail Level:
Detailed Explanation
Citation:
K.S.A. §79-3234
Relevant Subsections:
(e)
Relevant Language:
CHAPTER 79 - TAXATION, ARTICLE 32 - INCOME TAX, ADMINISTRATION, §79-3234 - TAX INFORMATION, PRESERVATION, LIMITS ON DISSEMINATION AND USE, PENALTY FOR VIOLATIONS...(e) Any violation of subsection (b) or (c) is a class A nonperson misdemeanor and, if the offender is an officer or employee of the state, such officer or employee shall be dismissed from office...
Date Reviewed:
7/19/2017