Individual Income Tax
Filing Due Date
March 27, 1978 Ruling 12-78-2
INCOME TAX – TIME FOR FILING
. IF THE DUE DATE OF A RETURN FALLS ON SATURDAY, SUNDAY, OR A LEGAL HOLIDAY, IT IS POSTPONED TO THE FIRST DAY FOLLOWING, THAT IS NOT A SATURDAY, SUNDAY OR LEGAL HOLIDAY.
Advice has been requested as to the due date of Kansas return when the due date fall on a Saturday, Sunday, or legal holiday.
The due date of a Kansas return is defined in KSA 79-3221 (b) which states:
“All returns shall be filed in the office of the director of taxation on or before the 15
day of the fourth month following the close of the taxable year. . . “
KSA 79-3221 ( c ) states “The director of taxation may grant a reasonable extension of time for filing returns in accordance with rules and regulations of the secretary of revenue.”
Therefore, the Kansas Department of Revenue will follow the Federal procedure in allowing the extension of the due date if the due date of a return falls on Saturday, Sunday, or a legal holiday to the first day following that is not a Saturday, Sunday, or legal holiday.
F. KENT KALB
SECRETARY OF REVENUE
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