K.S.A. 58-3934 et seq. · Kansas State Treasurer — Unclaimed Property Division

Kansas Statutory Tier 1 B2B Exemption & November 1 Compliance

Kansas provides a robust statutory Tier 1 B2B exclusion under K.S.A. 58-3935(g) paired with a 5-year general AP clock and 1-year payroll schedule.

Deadline: November 1 Cutoff: June 30 Tier 1 — Broad B2B Exempt Zero Report: Not Required

Kansas Statutory Dormancy & Compliance Schedule

NAUPA Property Stream	Statutory Dormancy	Compliance Rule
Uncashed AP Vendor Checks (CK13)	5 yrs	K.S.A. 58-3935(g) broadly exempts credit memos and vendor checks issued in the ordinary course of business to another business association.
Payroll, Wages & Commissions (MS01)	1 yr	Never B2B exempt; applies to employee final & bonus checks.
AR Credit Balances & Overpayments (MS09)	5 yrs	Write-offs to income do not extinguish reporting obligation.
Customer Refunds (MS05)	5 yrs	Due diligence window: 60–120 days prior to November 1.
Gift Cards & Stored Value (GC / MS12)	5 yrs (exempt if no exp/fees)	Unaddressed cards route to corporate domicile under 2nd Priority.
Securities & Dividends (SC01 / SC08)	5 yrs	First-class mail for items >= $100
Virtual Currency / Digital Assets (VC)	5 yrs	Verify liquidation vs. native custodial transfer mandate.

Payroll Still Reportable After 1 Year Kansas's B2B exemption protects commercial vendor/customer transactions, never employee paychecks.

Preserves broad Tier 1 B2B exclusions while remediating uncashed payroll and consumer balances.

Statutory Interest & Penalties: Statutory interest + penalties. Negative Report Policy: Not mandated for zero-property entities.

Are both AP checks and AR credits exempt in Kansas?

Yes, qualifying ordinary-course business-to-business obligations are statutorily exempt under K.S.A. 58-3935(g).