CORPORATE FILINGS, REPORTS AND FEES

K.S.A. ch. 17, art. 75

in effect

K.S.A. 17-7501 Definitions.

17-7501. Definitions. As used in this act: (a) "Domestic corporation" means any corporation organized under the laws of this state, irrespective of whether such corporation is organized for profit. (b) "Foreign corporation" means any corporation organized under the laws of any jurisdiction other than this state. (c) "Articles of incorporation" means the original articles of incorporation filed to create a corporation, but such term also includes the charter, articles of association and any other instrument by whatever name known under which a corporation has been or may be lawfully formed. (d) "Shareholder's equity" means the sum of: (1) Paid-in capital stock, except that paid-in capital stock shall not include any capital stock issued by a corporation and reacquired by such corporation through gift, purchase or otherwise and available for resale or retirement; (2) capital paid in, in excess of par; and (3) retained earnings, except that any moneys which have been allocated and are payable to the members of any corporation which is organized as a cooperative association or society shall not be included as part of the retained earnings of such corporation for the purpose of this act. (e) "Shareholder's equity attributable to Kansas" means the shareholder's equity of a corporation multiplied by a percentage which is the average of the following three percentages: (1) The average value of the corporation's real and tangible personal property owned or rented and used in this state during the next preceding tax period divided by the average total value of the corporation's real and tangible personal property owned or rented and used during the next preceding tax period; (2) the total amount of compensation paid by the corporation in this state during the next preceding tax period divided by the total amount of compensation paid everywhere by the corporation during the next preceding tax period; and (3) the total sales of the corporation in this state during the next preceding tax period divided by the total sales of the corporation everywhere during the next preceding tax period. If a corporation has no property or activity mentioned in one of the above factors, the appropriate percentage for that factor is 100%. (f) "Tax period" means a corporation's taxable year under the Kansas income tax act. L. 1972, ch. 54, § 1; L. 1973, ch. 101, § 1; L. 1991, ch. 76, § 3; July 1. Cross References to Related Sections: Contents of articles of incorporation, see 17-6002. Definition of "articles of incorporation" in general corporation code, see 17-6004. "Surplus" and "net assets" defined for purpose of designating part of consideration for issuance of stock as capital, see 17-6404. Amendment of articles of incorporation, see 17-6602. Reduction of capital, see 17-6604. Restated articles of incorporation, see 17-6605. Extension, renewal or reinstatement of articles of incorporation, see 17-7002. Definition of "foreign corporation" in general corporation code, see 17-7301. Act inapplicable to certain corporations, see 17-7512. CASE ANNOTATIONS 1. Refund for overpayment of franchise tax denied; appellant must exhaust administrative remedies. Farmers Banshares of Abilene Inc. v. Graves, 250 Kan. 520, 521, 826 P.2d 1363 (1992).

K.S.A. 17-7503 Domestic corporations organized for profit; business entity information report; contents; report fee.

17-7503. Domestic corporations organized for profit; business entity information report; contents; report fee. (a) Every domestic corporation organized for profit shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the corporation on the day the report is filed with the secretary of state. (b) The report shall be made on forms prescribed by the secretary of state and shall be filed biennially, as determined by the year that the domestic corporation filed its formation documents. A domestic corporation that filed formation documents in an even-numbered year shall file a report in each even-numbered year. A domestic corporation that filed formation documents in an odd-numbered year shall file a report in each odd-numbered year. The report shall be filed not later than April 15. (c) The report shall contain the following information: (1) The name of the corporation; (2) the location of the principal office, including the building and suite number, street name or rural route number with box number, city, state and zip code; (3) the name and postal address for the president, secretary, treasurer or equivalent of such officers and members of the board of directors; (4) the nature and kind of business in which the corporation is engaged; and (5) if the corporation is a parent corporation holding more than 50% equity ownership in any other business entity registered with the secretary of state, the name and identification number of any such subsidiary business entity. (d) Every corporation subject to the provisions of this section that holds agricultural land, as defined in K.S.A. 17-5903 , and amendments thereto, within this state shall show the following additional information on the report: (1) The acreage and location listed by section, range, township and county of each lot, tract or parcel of agricultural land in this state owned or leased by or to the corporation; (2) the purposes for which such agricultural land is owned or leased and, if leased, to whom such agricultural land is leased; (3) the value of the nonagricultural assets and the agricultural assets, stated separately, owned and controlled by the corporation both within and without the state of Kansas and where situated; (4) the total number of stockholders of the corporation; (5) the number of acres owned or operated by the corporation, the number of acres leased by the corporation and the number of acres leased to the corporation; (6) the number of acres of agricultural land, held and reported in each category under paragraph (5), stated separately, being irrigated; and (7) whether any of the agricultural land held and reported under this subsection was acquired after July 1, 1981. (e) The report shall be executed in accordance with the provisions of K.S.A. 17-7908 through 17-7910 , and amendments thereto. The official title or position of the individual signing the report shall be designated. The fact that an individual's name is signed on such report shall be prima facie evidence that such individual is authorized to sign the report on behalf of the corporation. This report shall be subscribed by the person as true, under penalty of perjury. (f) At the time of filing its business entity information report it shall be the duty of each domestic corporation organized for profit to pay to the secretary of state a fee in an amount equal to $80, plus the amount specified in rules and regulations of the secretary. L. 1972, ch. 54, § 3; L. 1973, ch. 99, § 3; L. 1974, ch. 100, § 1; L. 1975, ch. 144, § 3; L. 1976, ch. 99, § 4; L. 1977, ch. 78, § 2; L. 1981, ch. 108, § 1; L. 1981, ch. 107, § 2; L. 1989, ch. 81, § 2; L. 1990, ch. 85, § 2; L. 1991, ch. 76, § 5; L. 1994, ch. 182, § 5; L. 1997, ch. 106, § 2; L. 2000, ch. 172, § 1; L. 2002, ch. 185, § 41; L. 2004, ch. 171, § 20; L. 2005, ch. 157, § 11; L. 2016, ch. 110, § 122; L. 2021, ch. 61, § 14; L. 2023, ch. 66, § 47; L. 2024, ch. 45, § 8; July 1. Source or Prior Law: 17-701. Cross References to Related Sections: Words required in name of corporation, see 17-6002(a)(1). Statement as to authorized capital stock in articles of incorporation, see 17-6002(a)(4). Corporation's "principal office" construed, see 17-6201. Corporate officers and directors, see 17-6301 et seq. Determination of amount of capital; "capital," "surplus" and "net assets" defined, see 17-6404. Annual meeting of stockholders for election of directors, see 17-6501. Payment of corporate fees as condition precedent to dissolution, see 17-6806. Payment of corporate fees as condition precedent to extension, renewal or reinstatement of articles of incorporation, see 17-7002(f). Reservation of corporate name, see 17-7402. Definition of "tax period," see 17-7501. Failure to file business entity information report or pay report fee, see 17-7509, 17-7510. Law Review and Bar Journal References: "Farmers and the Law: Exemptions and Exceptions," J. W. Looney, 50 J.B.A.K. 7, 23 (1981). "Limited Liability Companies in Kansas," Edwin J. Hecker, Jr., 63 J.K.B.A. No. 2, 40, 52 (1994). "2002 Legislative Wrap-Up," Paul T. Davis, 71 J.K.B.A. No. 7, 15 (2002). Attorney General's Opinions: Corporate filings; rejection of annual report for failure to perfect organization; rejection of articles of incorporation from nonprofit entity for failure to provide conditions of membership. 1999-26. CASE ANNOTATIONS 1. Refund for overpayment of franchise tax denied; appellant must exhaust administrative remedies. Farmers Banshares of Abilene Inc. v. Graves, 250 Kan. 520, 521, 826 P.2d 1363 (1992).

K.S.A. 17-7504 Not-for-profit corporations; business entity information report; contents; report fee.

17-7504. Not-for-profit corporations; business entity information report; contents; report fee. (a) Every corporation organized not for profit shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the corporation on the day the report is filed with the secretary of state. (b) The report shall be made on forms prescribed by the secretary of state and shall be filed biennially, as determined by the year that the corporation organized not for profit filed its formation documents. A corporation organized not for profit that filed formation documents in an even-numbered year shall file a report in each even-numbered year. A corporation organized not for profit that filed formation documents in an odd-numbered year shall file a report in each odd-numbered year. The report shall be filed not later than June 15. (c) The report shall contain the following information: (1) The name of the corporation; (2) the location of the principal office, including the building and suite number, street name or rural route number with box number, city, state and zip code; (3) the name and postal address for the president, secretary and treasurer, or equivalent of such officers, and the members of the governing body; and (4) if the corporation is a parent corporation holding more than 50% equity ownership in any other business entity registered with the secretary of state, the name and identification number of any such subsidiary business entity. (d) Every corporation subject to the provisions of this section that holds agricultural land, as defined in K.S.A. 17-5903 , and amendments thereto, within this state shall show the following additional information on the report: (1) The acreage and location listed by section, range, township and county of each lot, tract or parcel of agricultural land in this state owned or leased by or to the corporation; (2) the purposes for which such agricultural land is owned or leased and, if leased, to whom such agricultural land is leased; (3) the value of the nonagricultural assets and the agricultural assets, stated separately, owned and controlled by the corporation both within and without the state of Kansas and where situated; (4) the total number of stockholders or members of the corporation; (5) the number of acres owned or operated by the corporation, the number of acres leased by the corporation and the number of acres leased to the corporation; (6) the number of acres of agricultural land, held and reported in each category under paragraph (5), stated separately, being irrigated; and (7) whether any of the agricultural land held and reported under this subsection was acquired after July 1, 1981. (e) The report shall be executed in accordance with the provisions of K.S.A. 17-7908 through 17-7910 , and amendments thereto. The official title or position of the individual signing the report shall be designated. The fact that an individual's name is signed on such report shall be prima facie evidence that such individual is authorized to sign the report on behalf of the corporation. This report shall be subscribed by the person as true, under penalty of perjury. (f) At the time of filing its business entity information report, each nonprofit corporation shall pay a fee in an amount equal to $80, plus the amount specified in rules and regulations of the secretary. L. 1972, ch. 54, § 4; L. 1972, ch. 55, § 2; L. 1973, ch. 99, § 4; L. 1974, ch. 100, § 2; L. 1975, ch. 144, § 4; L. 1976, ch. 113, § 1; L. 1976, ch. 99, § 5; L. 1977, ch. 78, § 3; L. 1981, ch. 108, § 2; L. 1981, ch. 107, § 3; L. 1987, ch. 89, § 4; L. 1990, ch. 85, § 3; L. 1991, ch. 76, § 6; L. 1997, ch. 106, § 3; L. 2002, ch. 185, § 42; L. 2004, ch. 171, § 21; L. 2005, ch. 157, § 12; L. 2016, ch. 110, § 123; L. 2021, ch. 61, § 15; L. 2023, ch. 66, § 48; L. 2024, ch. 45, § 9; July 1. Cross References to Related Sections: See Cross References to Related Sections following 17-7503. Law Review and Bar Journal References: "Farmers and the Law: Exemptions and Exceptions," J. W. Looney, 50 J.B.A.K. 7, 23 (1981). "2002 Legislative Wrap-Up," Paul T. Davis, 71 J.K.B.A. No. 7, 15 (2002). Attorney General's Opinions: Records open to public; application of public records laws to Wichita state university endowment association. 82-172. General provisions; incorporation of cities. 83-148. Kansas guardianship program is nonprofit corporation subject to corporation code. 95-104.

K.S.A. 17-7505 Foreign corporations organized for profit or cooperative; business entity information report; contents; report fee.

17-7505. Foreign corporations organized for profit or cooperative; business entity information report; contents; report fee. (a) Every foreign corporation organized for profit, or organized under the cooperative type statutes of the state, territory or foreign country of incorporation, now or hereafter doing business in this state, and owning or using a part or all of its capital in this state, and subject to compliance with the laws relating to the admission of foreign corporations to do business in Kansas, shall make a written business entity information report to the secretary of state, stating the prescribed information concerning the corporation on the day the report is filed with the secretary of state. (b) The report shall be made on a form prescribed by the secretary of state and shall be filed biennially, as determined by the year that the foreign corporation filed its foreign corporation application in Kansas. A foreign corporation that filed an application in an even-numbered year shall file a report in each even-numbered year. A foreign corporation that filed an application in an odd-numbered year shall file a report in each odd-numbered year. The report shall be filed not later than April 15. (c) The report shall contain the following information: (1) The name of the corporation and under the laws of what state or country it is incorporated; (2) the location of its principal office, including the building and suite number, street name or rural route number with box number, city, state and zip code; (3) the name and postal address for the president, secretary, treasurer, or equivalent of such officers, and members of the board of directors; (4) the nature and kind of business in which the company is engaged; and (5) if the corporation is a parent corporation holding more than 50% equity ownership in any other business entity registered with the secretary of state, the name and identification number of any such subsidiary business entity. (d) Every corporation subject to the provisions of this section that holds agricultural land, as defined in K.S.A. 17-5903 , and amendments thereto, within this state shall show the following additional information on the report: (1) The acreage and location listed by section, range, township and county of each lot, tract or parcel of agricultural land in this state owned or leased by or to the corporation; (2) the purposes for which such agricultural land is owned or leased and, if leased, to whom such agricultural land is leased; (3) the value of the nonagricultural assets and the agricultural assets, stated separately, owned and controlled by the corporation both within and without the state of Kansas and where situated; (4) the total number of stockholders of the corporation; (5) the number of acres owned or operated by the corporation, the number of acres leased by the corporation and the number of acres leased to the corporation; (6) the number of acres of agricultural land, held and reported in each category under paragraph (5), stated separately, being irrigated; and (7) whether any of the agricultural land held and reported under this subsection was acquired after July 1, 1981. (e) The report shall be executed in accordance with the provisions of K.S.A. 17-7908 through 17-7910 , and amendments thereto. The official title or position of the individual signing the report shall be designated. The fact that an individual's name is signed on such report shall be prima facie evidence that such individual is authorized to sign the report on behalf of the corporation. This report shall be subscribed by the person as true, under penalty of perjury. (f) At the time of filing its business entity information report, each such foreign corporation shall pay to the secretary of state a fee in an amount equal to $80, plus the amount specified in rules and regulations of the secretary. L. 1972, ch. 54, § 5; L. 1973, ch. 99, § 5; L. 1974, ch. 100, § 3; L. 1975, ch. 144, § 5; L. 1976, ch. 99, § 6; L. 1977, ch. 78, § 4; L. 1981, ch. 108, § 3; L. 1981, ch. 107, § 4; L. 1987, ch. 89, § 5; L. 1989, ch. 81, § 3; L. 1990, ch. 85, § 4; L. 1991, ch. 76, § 7; L. 1997, ch. 106, § 4; L. 2000, ch. 172, § 2; L. 2002, ch. 185, § 43; L. 2004, ch. 171, § 22; L. 2005, ch. 157, § 13; L. 2016, ch. 110, § 124; L. 2021, ch. 61, § 16; L. 2023, ch. 66, § 49; L. 2024, ch. 45, § 10; July 1. Source or Prior Law: 17-702. Revisor's Note: Section was amended multiple times in 2004 session, see 17-7505a. Cross References to Related Sections: Corporation's "principal office" construed, see 17-6201. Resident agent required, see 17-6202. "Foreign corporation" defined, see 17-7301, 17-7501. Contents of application for authority to do business in Kansas, see 17-7301. Doing business in Kansas by foreign corporation defined, see 17-7303. Surrender of foreign corporation's authority to do business in Kansas, see 17-7306. Failure to file business entity information report or pay report fee, see 17-7509, 17-7510. Law Review and Bar Journal References: "Farmers and the Law: Exemptions and Exceptions," J. W. Looney, 50 J.B.A.K. 7, 23 (1981). "2002 Legislative Wrap-Up," Paul T. Davis, 71 J.K.B.A. No. 7, 15 (2002). "The New Corporate Landscape: 2004 Kansas General Corporation Code," William Quick, 73 J.K.B.A. No. 7, 30 (2004).

K.S.A. 17-7506 Fees for corporate documents filed and indexed or issued by secretary of state; fees for certificates and copies; rules and regulations.

17-7506. Fees for corporate documents filed and indexed or issued by secretary of state; fees for certificates and copies; rules and regulations. (a) The secretary of state shall charge each corporation a fee established pursuant to rules and regulations, but not exceeding $250, for issuing or filing and indexing articles of incorporation of a for-profit or a foreign corporation application. (b) The secretary of state shall charge each corporation a fee established by rules and regulations, but not exceeding $50, for articles of incorporation of a nonprofit corporation. (c) The secretary of state shall charge each corporation a fee established by rules and regulations, but not exceeding $150, for issuing or filing and indexing any of the corporate documents described below: (1) Certificate of extension, revocation of dissolution, restoration or revival of articles of incorporation; (2) certificate of amendment of articles of incorporation, either prior to or after payment of capital; (3) certificate of designation of preferences; (4) certificate of retirement of preferred stock; (5) certificate of increase or reduction of capital; (6) certificate of dissolution, either prior to or after beginning business; (7) certificate of revocation of voluntary dissolution; (8) certificate of change of location of registered office and resident agent; (9) certificate of merger or consolidation or agreement of merger or consolidation; (10) certificate of ownership and merger; (11) certificate of extension, restoration, renewal or revival of a certificate of authority of foreign corporation to do business in Kansas; (12) change of resident agent or amendment by foreign corporation; (13) certificate of withdrawal of foreign corporation; (14) certificate of correction of any of the instruments designated in this section; (15) reservation of corporate name; (16) restated articles of incorporation; (17) extension of a business entity information report; (18) certificate of validation; and (19) certificate of reinstatement. (d) The secretary of state shall charge each corporation a fee established pursuant to rules and regulations, but not exceeding $50, for issuing certified copies, photocopies, certificates of good standing and any other certificate or filing for which a filing or indexing fee is not prescribed by law. (e) The secretary of state shall not charge fees for providing the following information: Name of the corporation; postal address of its registered office and the name of its resident agent; the amount of its authorized capital stock; the state of its incorporation; date of filing of articles of incorporation, foreign corporation application or business entity information report; and date of expiration. (f) The secretary of state shall prescribe by rules and regulations any fees required by this act. L. 1972, ch. 54, § 6; L. 1973, ch. 99, § 6; L. 1976, ch. 99, § 7; L. 1978, ch. 347, § 4; L. 1983, ch. 272, § 1; L. 1999, ch. 41, § 6; L. 2004, ch. 143, § 86; L. 2009, ch. 20, § 1; L. 2016, ch. 110, § 125; L. 2021, ch. 61, § 17; L. 2023, ch. 66, § 50; L. 2024, ch. 45, § 11; July 1. Cross References to Related Sections: Filing of corporate instruments, see 17-6003. Evidentiary effect of instruments filed with secretary of state, see 17-6005. Change of location of registered office or change of resident agent, see 17-6203 through 17-6206. Designation of preferences, see 17-6401. Amendment of articles of incorporation, see 17-6601, 17-6602. Increase or reduction of capital, see 17-6602, 17-6603, 17-6604. Retirement of preferred stock, see 17-6603. Restated articles of incorporation, see 17-6605. Merger or consolidation, see 17-6701 et seq. Merger of parent and subsidiary corporations, certificate of ownership and merger, see 17-6703. Dissolution, see 17-6803, 17-6804, 17-6805. Payment of corporate fees as condition precedent to dissolution, see 17-6806. Revocation of voluntary dissolution, see 17-7001. Extension, renewal or reinstatement of articles of incorporation, see 17-7002. Authorization for foreign corporation to do business in Kansas, see 17-7301. Change of resident agent by foreign corporation, see 17-7304. Surrender of authority to do business in Kansas by foreign corporation, see 17-7306. Reservation of corporate name, see 17-7402.

K.S.A. 17-7509 Failure to file or report or pay business entity information report fee by any corporation organized for profit; penalties; actions to recover fees and penalties; canceled corporations or corporations whose existence has been forfeited, penalties.

17-7509. Failure to file or report or pay business entity information report fee by any corporation organized for profit; penalties; actions to recover fees and penalties; canceled corporations or corporations whose existence has been forfeited, penalties. (a) In case any corporation organized for profit that is required to file a business entity information report and pay the required fee prescribed by this act shall fail or neglect to make such report at the time prescribed, such corporation shall be subject to a penalty of $75. Such penalty and the fees required to be paid by this act may be recovered by an action in the name of the state, and all moneys recovered shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215 , and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. (b) The penalties provided for in subsection (a) also may be assessed against any corporation for the reason that such corporation has been canceled or its existence forfeited pursuant to the Kansas general corporation code. No penalty shall be charged pursuant to this subsection, if a corporation is assessed penalties pursuant to grounds specified in subsection (a). L. 1972, ch. 54, § 9; L. 1973, ch. 101, § 3; L. 1978, ch. 80, § 7; L. 1996, ch. 225, § 3; L. 2001, ch. 5, § 65; L. 2004, ch. 171, § 24; L. 2005, ch. 157, § 15; L. 2021, ch. 61, § 18; January 1, 2023. Source or Prior Law: 17-705, 17-706, 17-707, 17-708. Cross References to Related Sections: Payment of corporate fees as condition precedent to dissolution, see 17-6806. Payment of corporate fees as condition precedent to extension, renewal or reinstatement of articles of incorporation, see 17-7002 (f). Actions against corporations, see chapter 17, article 71. Payment of fees and penalties as condition precedent for foreign corporation maintaining legal proceedings in Kansas, see 17-7307. Filing business entity information reports and payment of report fees, see 17-7503 through 17-7505. Law Review and Bar Journal References: "Survey of Kansas Law: Business Associations," William E. Treadway, 27 K.L.R. 171, 183 (1979). Attorney General's Opinions: Forfeiture of articles of incorporation for failure to file report or pay taxes. 80-39.

K.S.A. 17-7510 Failure to file business entity information report or pay annual report fee; forfeiture of articles of incorporation or authority to do business in Kansas; notices; publication of forfeiture, when; certificates of good standing, issuance.

17-7510. Failure to file business entity information report or pay annual report fee; forfeiture of articles of incorporation or authority to do business in Kansas; notices; publication of forfeiture, when; certificates of good standing, issuance. (a) In addition to any other penalties, the failure of any domestic corporation to file the business entity information report in accordance with the provisions of this act or to pay the fee provided for within 90 days of the time for filing and paying the same or, in the case of a report filing and fee received by mail, postmarked within 90 days of the time for filing and paying the same, shall work the forfeiture of the articles of incorporation of such domestic corporation. Within 60 days after the date such business entity information report and fee are due, the secretary of state, by mail, shall notify any corporation that has failed to submit such report and fee when due that its articles of incorporation shall be forfeited unless the business entity information report is filed and the fee is paid within 90 days from the date such report and fee were due. Any corporation that fails to submit such report and fee within such time shall forfeit its articles of incorporation, and the secretary of state shall notify the attorney general that the articles of incorporation of such corporation have been forfeited. (b) In addition to any other penalties, the failure of any foreign corporation to file the business entity information report or pay the fee prescribed by this act within 90 days from the time provided for filing and paying the same or, in the case of a report filing and fee received by mail, postmarked within 90 days of the time for filing and paying the same, shall work a forfeiture of its right or authority to do business in this state. Within 60 days after the date such business entity information report and fee are due, the secretary of state, by mail, shall notify any corporation that has failed to submit such report and fee when due that its authority to do business in this state shall be forfeited unless the business entity information report * and fee is paid within 90 days from the date such report and fee were due. Any corporation that fails to submit such report and fees within such time shall forfeit its authority to do business in this state, and the secretary of state shall publish a notice of such forfeiture in the Kansas register. (c) This section shall not be construed to restrict the state from invoking any other remedies provided by law. (d) The secretary of state shall not issue certificates of good standing for any corporation that has failed to file its business entity information report or pay the required fee. L. 1972, ch. 54, § 10; L. 1973, ch. 101, § 4; L. 1975, ch. 146, § 1; L. 1981, ch. 324, § 9; L. 2004, ch. 171, § 25; L. 2005, ch. 157, § 16; L. 2016, ch. 110, § 126; L. 2021, ch. 61, § 19; January 1, 2023. Source or Prior Law: 17-706. Revisor's Note: * The phrase "is filed" should have been included. Section was amended multiple times during the 2004 session, see also 17-7510a. Cross References to Related Sections: Assertion of corporation's lack of corporate capacity or power, see 17-6104. Payment of corporate fees as condition precedent to dissolution, see 17-6806. Revocation or forfeiture of articles of incorporation, see 17-6812. Extension, renewal or reinstatement of articles of incorporation or authority to do business in Kansas, see 17-7002. Actions against corporations, see chapter 17, article 71. Action to enjoin foreign corporation from transacting business in Kansas, see 17-7308. Filing business entity information reports and payment of fees, see 17-7503 through 17-7505. Attorney General's Opinions: Forfeiture of articles of incorporation for failure to file report or pay taxes. 80-39.

K.S.A. 17-7512 Exemptions from business entity information reports and report fees.

17-7512. Exemptions from business entity information reports and report fees. The provisions of this act relating to the filing of business entity information reports and the payment of fees shall not apply to banking, insurance or savings and loan corporations, credit unions, any firemen's relief association under the jurisdiction and supervision of the insurance commissioner or to Kansas venture capital, inc. or venture capital companies certified by the secretary of commerce pursuant to article 83 of chapter 74 of the Kansas Statutes Annotated, and amendments thereto. L. 1972, ch. 54, § 12; L. 1972, ch. 55, § 3; L. 1973, ch. 101, § 6; L. 1987, ch. 319, § 4; L. 2004, ch. 171, § 27; L. 2005, ch. 157, § 17; L. 2016, ch. 110, § 127; L. 2021, ch. 61, § 21; January 1, 2023. Source or Prior Law: 17-710, 17-711. Revisor's Note: Section was amended twice during the 2004 session, see also 17-7512a. Cross References to Related Sections: Reports to bank commissioner by banks and trust companies, see 9-1704 et seq. Reports and fees by credit unions, see 17-2206. Annual reports to insurance commissioner by insurance companies, see 40-225. Fees and taxes required of insurance companies, see 40-252. Reports and fees required of savings and loan associations, see 17-5610, 17-5612. Taxation of banks, trust companies and savings and loan associations, see chapter 79, article 11.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch17.htmlFetched: 10/20/2026