Kansas Notice of Demand for Payment Checklist
What Kansas Tax Collection Notices Mean
When you owe unpaid Kansas state taxes, the state sends you a bill stating the amount due and a payment deadline. This notice represents a formal request for payment before the state moves to more serious enforcement actions, and it includes the tax type you owe, the tax period involved, and any penalties or interest charges added to the original amount.
Why Kansas Sends Tax Collection Notices
The state typically sends collection notices after one or more payment deadlines have passed without resolution. Common reasons include filing a tax return without making a payment, failing to file a return at all, submitting a payment that failed to process, or owing tax identified through a state audit or examination.
What Happens If You Do Not Respond
Kansas law establishes specific enforcement timelines when tax bills remain unpaid. Under Kansas statute KSA 79-3235, if any tax imposed remains unpaid within 60 days after it becomes due, the Secretary of Revenue or designee shall issue a tax warrant.
This warrant creates a legal claim against your property when filed with the district court clerk. The state may also intercept your Kansas tax refunds through offset programs, pursue wage garnishment, or take other civil collection actions authorized by law.
Kansas Payment Plan Options
The Kansas Department of Revenue may approve payment plan agreements if you meet certain requirements and cannot pay the full amount immediately. You must file all required tax returns and remain current with all future tax obligations throughout the agreement period.
Plans exceeding 90 days require a $25 administration fee, and a penalty and interest continue to accrue on unpaid balances during the arrangement. Any refunds or other money owed to you will be applied toward the liability, even if you make all installment payments on time.
Approval is not automatic, so you must contact the department and submit the appropriate request form before assuming you qualify. Agreements extending beyond six months may require the department to file a tax warrant with the district court to protect the state's interest.
To request a payment plan:
● Businesses must complete Form CM-16 Payment Plan Request for Businesses and submit it to the department.
● Individual taxpayers must complete Form CM-15 Payment Plan Request for Individuals and submit it to the department.
● You can submit requests by mail to the Kansas Department of Revenue Problem Resolution Team, P.O. Box 12005, Topeka, KS 66601-2005, or by fax to 785-291-3616.
● The department will notify you within 14 days whether your request is approved or denied.
Kansas Petition for Abatement Program
Kansas offers a Petition for Abatement program that allows eligible taxpayers to settle tax debts for less than the full amount owed when there is a serious doubt about collectability or validity. The program requires you to submit a $50 non-refundable application fee along with detailed financial statements showing your income, expenses, assets, and debts.
Individual taxpayers must complete Form CE-3 Financial Information Statement, while active businesses must complete Form CE-2. Debts exceeding $5,000 require a waiver of confidentiality using Form CE-7 for individuals or Form CE-6 for businesses.
Before Kansas considers your petition, you must file all legally required tax returns and make all current-year estimated tax payments. Collection activities may continue while your petition is under review, and the state may file a tax warrant during the evaluation process.
What This Notice Does Not Mean
Receiving a tax collection notice does not mean your bank account has been frozen, your wages are currently being garnished, or that you face arrest. The notice is a demand for payment, not a report of action already completed.
Time Limits on Kansas Tax Collection
Kansas establishes clear statutory time limits for tax assessment and collection. For income tax, the state must assess tax within three years after the original return was filed under Kansas statute KSA 79-3230.
Collection enforcement through tax warrants follows different rules. If a warrant is docketed with the district court and no execution is issued within ten years from the docketing date, the warrant becomes dormant and ceases to operate as a lien on real property.
Tax Liens and Credit Reporting
Tax warrants filed by Kansas become public records when docketed with the district court clerk. As of April 2018, the three major credit bureaus no longer include tax liens on consumer credit reports or credit scores.
Steps to Take After Receiving a Kansas Tax Bill
Read the entire notice carefully and write down the amount due, tax type, tax period, deadline, and any case number shown. Verify the debt actually belongs to you by confirming the name, address, and tax year match your records.
Gather your tax return for the year in question, payment records, bank statements, and any previous correspondence with the department about this debt. Determine whether you can pay the full amount by the deadline shown.
Payment options if you can pay in full:
● Businesses can submit payment through electronic check using the Kansas Tax Payment Portal.
● Credit card payments are accepted but include a processing fee.
● You can mail a check with your Social Security number or employer identification number written on the payment.
Contact the department immediately at the phone number on the notice if you cannot pay in full by the deadline to ask about payment plan options or other resolution alternatives. Explain your situation and request information about what happens next if you cannot pay. Write down the name of the person you speak with and the date of your call. Send any written response by certified mail with tracking to create proof of delivery, and include any reference number from the notice so the department can match your correspondence to the correct account.
Received a State Tax Notice?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
We offer:
- State tax notice review and response
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- Payroll and trust fund tax assistance
- Payment plan and relief eligibility review
- Representation with state tax agencies
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
