Notice Number:14-08
Tax Type:Individual Income Tax
Brief Description:Income Tax Penalty
Approval Date:07/01/2014



Notice 14-08

Income Tax Penalty

(July 1, 2014)

During the 2014 Legislative Session House Bill 2643 was passed and signed into law. Section 18 of the Bill amends K.S.A. 79-3228, which deals with penalties and interest imposed with regard to Kansas income tax.

The amendments address a situation in which a taxpayer has timely filed an income tax return, and paid any tax due, and that return is subsequently adjusted and additional tax is assessed by the Department. In that event, if the taxpayer pays the additional tax within 30 days of notice of the liability no 50% penalty will be imposed under subsection (d) of K.S.A. 79-3228. If, however, the additional tax assessed is not paid within 30 days of notice of the liability a penalty is imposed. The amount of that penalty will be equal to 50% of the unpaid balance of tax due.

The amendments are effective for tax year 2014 and subsequent years. The amended language, found in subsection (d) of K.S.A. 79-3228, provides:

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614

Date Composed: 06/05/2014 Date Modified: 06/05/2014