Kansas DOR Adopts Rules Revoking Provisions on Payment of Estimated Tax

The Kansas Department of Revenue (DOR) Oct. 31 adopted regulations revoking the estimated tax payment for individual and corporate income tax purposes. The rules revoke: 1) K.A.R. 92-11-20, which directs the use of specific paper forms for payment of estimated tax on income not subject to withholding; 2) K.A.R. 92-11-21, which governs periods for payment of estimated tax and is unnecessary because it duplicates existing statute; and 3) K.A.R. 92-12-113 which implements K.S.A. 79-32,206, an income, privilege, and premiums tax credit limited to tax years from 2002 to 2011. The revocation takes effect Nov. 15. [Kan. Dep’t of Revenue, Regs. ...