Kan. Admin. Regs. Agency 92 — Kansas Department of Revenue

Article 1 Hearing (not in active use)

Kan. Admin. Regs. § 92-1-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 75-5103; effective Jan. 1, 1966; amended May 1, 1988; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-1-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 75-5103; effective Jan. 1, 1966; amended Jan. 1, 1967; amended May 1, 1988; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-1-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 75-5103; effective Jan. 1, 1966; amended Jan. 1, 1967; amended Feb. 15, 1977; amended May 1, 1988; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-1-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 74-2438; effective Jan. 1, 1966; amended Jan. 1, 1967; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-1-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 74-2438; effective Jan. 1, 1966; amended Jan. 1, 1967; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-1-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 74-2438; effective Jan. 1, 1966; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-1-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 74-2438; effective Jan. 1, 1966; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-1-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 74-2438; effective Jan. 1, 1966; revoked May 1, 1988.)

Article 2 Inheritance Taxes (not in active use)

Kan. Admin. Regs. § 92-2-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1511; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1511; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1512, 79-1519, K.S.A. 1973 Supp. 59-1413, 79-1511; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1511, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979, revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 59-1405, 74-2437, 79-1511, 79-1512, 79-1517, 79-1519; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979, revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1512, 79-1517, 79-1519, K.S.A. 1973 Supp. 59-1405, 79-1511; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501a, 79-1501d, 79-1502, 79-1511, 79-1512, 79-1517; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 74-2443, 79-1501; effective Jan. 1, 1966; amended Jan. 1, 1969; revoked May 1, 1978.)

Kan. Admin. Regs. § 92-2-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501; effective Jan. 1, 1966; amended Jan. 1, 1969; amended May 1, 1978; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1502; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1502, 79-1518, 79-1526; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1502, 79-1518, 79-1526; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501, 79-1502, 79-1504, 79-1506, 79-1507, 79-1508, 79-1509, 79-1515, 79-1522; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501, 79-1512; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501, 79-1512; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 59-2250, 59-2251, 74-2437, 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1501e, 79-1512, 79-1517; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1502, 79-1511, 79-1512, 79-15-17, 79-1519; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1511, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501a, 79-1501d; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1501a, 79-1501d; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1501a, 79-1501d, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-24 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1502; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-27 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1501a, 79-1501d, 79-1501e, 79-1512, 79-15-17; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-28 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-29 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1502, 79-1504; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-33 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-35 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-36 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1511, 79-1512, 79-1517; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-37 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1502, 79-1504, 79-1511, 79-1512, 79-1517, 79-2526; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-38 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501, 79-1513, 79-1514; effective Jan. 1, 1966; revoked May 1, 1978.)

Kan. Admin. Regs. § 92-2-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1534; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1501, 79-1534; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-41 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1534, 79-2401; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kan. Admin. Regs. § 92-2-42 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1546; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-43 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1543; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-44 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1545; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-45 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1547, 79-1552, 79-1556; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-46 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-1537, 79-1546, 79-1583; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, E-81-16, June 25, 1980; revoked May 1, 1981.)

Kan. Admin. Regs. § 92-2-47 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1537; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-48 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-1537, 79-1583; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, E-81-16, June 25, 1980; revoked May 1, 1981.)

Kan. Admin. Regs. § 92-2-49 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1561; effective, E-80-26, Dec. 26, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-50 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 59-1405, K.S.A. 1979 Supp. 79-1583, 79-1560, 79-1561; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-51 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1563; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-52 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1539, 79-1540, 79-1583; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-2-53 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1563; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-2-54 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1569; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-55 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-1546, 79-1547, 79-1552, 79-1556, 79-1561, 79-1583; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-2-56 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-57 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-58 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537a; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-59 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537b, 79-1539, 79-1540; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-60 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537c, 79-1539, 79-1540; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-61 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537d; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-62 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1538; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-63 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1539; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-64 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1540; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-65 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1541; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-66 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1543, 79-1546 to 79-1557; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-67 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1545, as amended by L. 1985, Ch. 316, Sec. 1; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-68 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1545b, as amended by L. 1985, Ch. 316, Sec. 2; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-69 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1549; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-70 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1550; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-71 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1551; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-72 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1552; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-73 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1553; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-74 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1554; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-75 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1555; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-76 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1556; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-77 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1557; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-78 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1560; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-79 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1561; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-80 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1562; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-81 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1563; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-82 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1564; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-83 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1574; effective May 1, 1986; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-2-84 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1580; effective May 1, 1986; revoked May 5, 2023.)

Article 3 Motor Fuel Tax and Transportation of Liquid Fuel

Kan. Admin. Regs. § 92-3-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 55-512, 55-514, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-3-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 55-512, 55-514, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-3-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 55-512, 55-514, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-3-4 Export fuels; exemption claims

Any distributor claiming a tax exemption on the sale or delivery of motor fuel for export shall file a monthly distributor's report, supported by a copy of the manifest or sales ticket, signed by the shipper. The distributor shall keep a copy of the manifest or sales ticket. The person receiving the fuel shall verify on the manifest or sales ticket that the fuel has been received.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1980; amended May 1, 1986.)

Kan. Admin. Regs. § 92-3-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 55-508, 55-512; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-3-6 Marking of vehicles transporting liquid fuels

Each vehicle used in transporting liquid fuel, which is subject to the law pertaining to the transportation of liquid fuel, shall be marked or lettered as follows: (a) The liquid fuel carrier's name and address shall appear in plain letters not less than two inches in height on a sharply contrasting background on each side of the vehicle.

(b) The liquid fuel carrier's license certification number shall appear in plain letters not less than two inches in height on a sharply contrasting background on each side of the vehicle.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 55-512; effective Jan. 1, 1966; amended May 1, 1979; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982; amended May 1, 1986.)

Kan. Admin. Regs. § 92-3-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1304, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

Kan. Admin. Regs. § 92-3-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 55-512, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-3-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1304, 79-3416, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-3-9a Delivery to one other than original consignee

(a) Subject to the provisions of K.S.A. 79-3416, if delivery of liquid fuels or motor fuels is made to someone other than the original consignee, the manifest shall legibly state: (1) the name and address of the original consignee;

(2) the name and address of the actual consignee;

(3) the license number of the actual consignee; and

(4) the quantity of fuel (corrected to 60 degrees Fahrenheit) received by the actual consignee.

(b) The person receiving the fuel shall verify on the manifest or sales ticket that the fuel has been received.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3416; effective May 1, 1986.)

Kan. Admin. Regs. § 92-3-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

Kan. Admin. Regs. § 92-3-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

Kan. Admin. Regs. § 92-3-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-3-12a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 55-512; effective May 1, 1986; revoked July 26, 2024.)

Kan. Admin. Regs. § 92-3-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-3-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 55-512; implementing L. 1985, Ch. 345, Sec. 1; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1986; revoked July 26, 2024.)

Kan. Admin. Regs. § 92-3-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3430, 79-3458; effective Jan. 1, 1966; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-3-16 Books and records; preservation

(a) Persons claiming refunds of motor fuel tax because the fuel was used for nonhighway purposes shall be able to substantiate their claims by maintaining an adequate record keeping system. Refund claimants shall verify on the refund application form that an adequate record keeping system is maintained.

(b) An adequate record keeping system shall:

(1) Account for all purchases of motor fuel from all sources, whether for exempt or taxable use;

(2) Account for all exempt use either by a standard or an actual use record;

(3) Account for any loss of exempt fuel due to pilferage, spillage, or diversion to nonexempt use; and

(4) Include a perpetual inventory which utilizes a system of metered withdrawals or a physical inventory which includes a physical taking of inventory not less than once in each month and at the close of each period for which a claim is filed.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3430; implementing K.S.A. 79-3420; effective May 1, 1979; amended May 1, 1982.)

Kan. Admin. Regs. § 92-3-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3403, 79-3405; effective May 1, 1979; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-3-17a License applications; bond requirements

(a) Each applicant for a distributor, importer, or manufacturer license shall post a bond equal to a three months' average tax liability. New businesses may submit a bond equal to 25% of its estimated tax liability for a 12-month period. The bond shall not be less than the minimum required by statute. The bond requirements shall be met before a license is granted. The bond may be a surety bond executed by an approved corporate surety or a cash bond. Either a cashier's check payable to the director or an escrow account with a Kansas bank shall be used for a cash bond.

(b) The director may reduce the required bond to an amount equal to two months' tax liability, but not less than the minimum required by statute, in consideration of a satisfactory reporting history consisting of the prior 12 months in which there were no delinquencies or returned checks.

(c) Motor fuel tax bonds and financial statements shall be reviewed periodically by the director. The director may require an additional bond or a current certified financial statement if:

(1) the existing bond or financial statement is not sufficient to meet the current average three months' tax liability; or

(2) the licensee is not promptly filing or paying tax; or

(3) the corporate surety is no longer an approved surety. The licensee shall supply the additional bond or certified financial statement within 60 days of receiving notification. Notice shall be deemed received three days after depositing it in United States mail, postage prepaid.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3403, 79-3405; effective May 1, 1986.)

Kan. Admin. Regs. § 92-3-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1, 79-3411; effective May 1, 1986; revoked July 26, 2024.)

Kan. Admin. Regs. § 92-3-20 Refunds, books and records

(a) Each person claiming a refund of motor fuel tax for non-highway usage shall substantiate the claim with adequate records. An officer, partner, or owner shall verify each return as to the accuracy of the information included on the return.

(b) An adequate record includes:

(1) An account of all motor fuel purchases that lists each supplier and whether fuel was purchased for exempt or taxable use;

(2) an account of non-highway usage either by an actual record of use or a standard approved by the director;

(3) an account of loss of non-highway fuel due to pilferage, spillage or diversion to nonexempt use; and

(4) a perpetual inventory which uses a system of metered withdrawals or a physical inventory which includes at least a monthly actual inventory and an inventory taken at the close of each period for which a claim is filed.

(c) If a claimant for motor-vehicle fuel tax refund uses storage facilities which contain both fuels for highway and non-highway use, the claimant shall support the return with an accurate record of fuel used for highway and non-highway use. The claimant shall document the usage by:

(1) Different meters attached to a single tank, if one meter is used exclusively for highway fuel and another meter is used exclusively for nonhighway fuel;

(2) a single meter capable of recording the type of withdrawal; or

(3) an accurate account that records each withdrawal and its use at the time of withdrawal.

(d) Fuel used shall be presumed to be for highway use unless it is accurately documented for non-highway use.

(e) Highway use of motor fuel includes:

(1) Consumption of motor fuel by a motor vehicle while in a stationary or parked position on the public highways and streets of this state;

(2) using fuel from a motor vehicle's fuel supply tank to power a secondary motor while operating on the public highways or streets of this state.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3458; effective May 1, 1986; amended May 1, 1987.)

Article 4 Income Tax (not in active use)

Kan. Admin. Regs. § 92-4-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-24 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-27 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-28 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-29 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-33 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-35 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-36 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-37 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-38 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-41 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-42 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-43 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-44 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-45 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-46 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-47 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-48 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-49 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-50 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-51 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-52 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-53 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-54 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-55 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-56 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-57 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-58 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-59 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-60 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-61 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-62 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-63 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-64 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-65 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-66 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-67 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-68 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-69 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-70 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-71 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-72 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-73 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-74 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-75 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-76 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-77 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-78 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-79 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-80 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-81 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-82 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-83 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-84 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-85 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-86 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-87 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-88 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-89 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-90 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-91 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-92 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-93 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-94 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-95 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-96 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-97 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-98 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-99 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-100 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-101 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-102 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-103 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-104 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-105 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-106 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-107 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-108 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-109 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-110 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-111 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-112 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kan. Admin. Regs. § 92-4-113 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Article 5 Cigarette Tax

Kan. Admin. Regs. § 92-5-1 Distinguished: wholesaler-retailer licenses

A wholesale cigarette dealer operating a licensed retail place of business or vending machine shall use a distinctive title for the retail or vending machine operation and shall keep all records of the retail business separate from the records of the wholesale cigarette business.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1967 Supp. 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968.)

Kan. Admin. Regs. § 92-5-2 Vending machines: owner display; record

(a) All owners and operators of cigarette vending machines are hereby required to have the name and address of the owner displayed on each vending machine in operation within the state.

(b) Each owner and operator of cigarette vending machines shall keep a record showing the business location of each vending machine being currently serviced, which shall be available to the director of revenue or his agents at any reasonable time.

(c) The vending machine permit shall be securely and visibly attached to the vending machine. Visibly attached means on the face of the machine, and that it can be seen without moving the machine.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1967 Supp. 79-3303 and 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968.)

Kan. Admin. Regs. § 92-5-3 Manufacturer's salespersons

Manufacturer's salespersons shall not have in their possession packages of cigarettes other than sample packages, without the required Kansas tax indicia applied thereto. The salesperson's license shall at all times be posted in the vehicle used by the salesperson in the conduct of the salesperson's business. Cigarettes sold by a manufacturer's salesperson to a retail dealer shall be evidenced by an invoice stating the retail dealer's name, address and retail license number.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3304, 79-3313; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended May 1, 1985.)

Kan. Admin. Regs. § 92-5-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1967 Supp. 79-3311, 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; revoked March 22, 2002.)

Kan. Admin. Regs. § 92-5-5 Interstate shipment, exemptions; transporting unstamped cigarettes

(a)(1) All claims for tax exemption on any shipment of unstamped, cartoned cigarettes consigned in interstate commerce for export from the state of Kansas shall be presented to the director of taxation on the wholesale cigarette dealer's monthly report. The report shall be on a form and in the manner prescribed by the director of taxation.

(2) All invoices or delivery tickets supporting the claims shall be preserved by the wholesale cigarette dealer for three years. Each invoice or delivery ticket shall detail the following information:

(A) The name and address of the consignee;

(B) the date of sale;

(C) the quantity of cigarettes sold; and

(D) if the invoice or delivery ticket includes other merchandise, a separate list of the cigarettes sold by brand at the top or bottom of the invoice or delivery ticket.

The invoices or delivery tickets filed for preservation shall be signed by the consignee to whom delivery was made or by the common carrier making the delivery.

(b) If sealed cartons of cigarettes have not been stamped and are not detailed on invoices or delivery tickets showing them to be consigned to out-of-state dealers or authorized persons on a government military post, each wholesale cigarette dealer shall furnish the driver of the vehicle transporting these sealed cartons of cigarettes with a memorandum detailing the quantity of unstamped, cartoned, and not consigned cigarettes to be transported to the border of the state of Kansas or government military post.

The driver of the vehicle transporting the cartons of cigarettes that have not been stamped or consigned shall have in the driver's possession at all times the quantity of cigarettes outlined in the memorandum or receipted invoices or delivery tickets showing to whom the cigarettes were sold, delivered, or given away, so that the total number of cartons of cigarettes shown by the signed invoices and delivery tickets and the number of cartons of cigarettes on hand balance with the memorandum described. All claims for the tax exemption on any sales or deliveries made in this manner shall be procured as outlined in subsection (a) of this regulation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3311, as amended by L. 2001, Ch. 5, § 450 and K.S.A. 2000 Supp. 79-3316; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)

Kan. Admin. Regs. § 92-5-6 Wholesaler; receiving stamped cigarettes

A wholesale cigarette dealer who receives cigarettes already stamped from another wholesale cigarette dealer shall be required to report to the director of taxation, each month, all of these receipts. All cigarettes sold or delivered by one wholesale cigarette dealer to another licensed wholesale cigarette dealer in the state of Kansas shall be stamped by the wholesale cigarette dealer making the sale or delivery.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3311, as amended by L. 2001, Ch. 5, § 450 and K.S.A. 2000 Supp. 79-3316; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)

Kan. Admin. Regs. § 92-5-7 Wholesaler; separate locations, bond

Each wholesale cigarette dealer having more than one wholesale place of business in the state of Kansas shall be required to file an application and pay the required fee for each place of business owned or operated by that dealer. Each place of business licensed shall be covered by a surety bond furnished by the wholesale dealer as provided in K.S.A. 79-3304, and amendments thereto. If the wholesale cigarette dealer is unable to obtain a surety bond, a cash bond or escrow account agreement may be accepted by the director. A cash bond or escrow account agreement shall be submitted in writing with a copy of the surety bond rejection letter.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3304; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)

Kan. Admin. Regs. § 92-5-8 Wholesaler; trucker, salesperson

(a) Each licensed wholesale cigarette dealer who employs truckers or salespeople, either salaried or working on a commission, to both sell and distribute cigarettes to licensed retail dealers shall obtain an identification card for each trucker and salesperson. Application forms for the identification cards shall be furnished upon request by the director of taxation.

(b) All sales of cigarettes made by any trucker or salesperson shall be written up on sales books furnished by the wholesale cigarette dealer, detailing the name of the wholesale dealer. Copies of all sales tickets shall be kept for a period of three years in the files of the wholesale dealer.

(c) The identification card furnished shall be kept posted at all times in the conveyance of each trucker or salesperson. The identification card shall be valid during the term of the wholesale cigarette dealer's license, or until the license is revoked, suspended or surrendered.

(d) If a trucker or salesperson is no longer employed by the wholesale cigarette dealer, the wholesale cigarette dealer shall notify the director and return the identification card furnished to the trucker or salesperson.

(e) Any individual who obtains cigarettes from a wholesale cigarette dealer for sale and distribution to retail cigarette dealers and who is not an employee of the wholesale cigarette dealer shall be required to be licensed as a wholesale cigarette dealer.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 2000 Supp. 79-3316; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)

Kan. Admin. Regs. § 92-5-9 Redemption of unused stamps

The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation. The unused cigarette stamps shall be presented for refund within six months from the date of the purchase from the director of taxation. The stamps shall be returned to the director of taxation, and a refund may be issued for the amount prescribed by K.S.A. 79-3312, and amendments thereto, for redemption of unused stamps.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002; amended July 26, 2024.)

Kan. Admin. Regs. § 92-5-10 Cigarettes unfit for sale

If cigarettes on which the Kansas tax has been paid, as evidenced by cigarette tax stamps or tax indicia, have become unfit for use or consumption, unsalable, or damaged or destroyed by fire, flood, or similar causes, the amount prescribed by K.S.A. 79-3312, and amendments thereto, for refund of the tax paid on cigarettes which have become unfit for sale may be refunded by the director of taxation, upon receipt of satisfactory proof, to the wholesaler who has paid the tax. The director of taxation shall be notified before the destruction of damaged or partially damaged cigarettes, and the merchandise shall be kept available for inspection by a representative of the director of taxation's office.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002; amended July 26, 2024.)

Kan. Admin. Regs. § 92-5-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1967 Supp. 79-3311, 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; revoked March 22, 2002.)

Kan. Admin. Regs. § 92-5-12 Bond; cancellations

The surety on a bond furnished by a wholesale cigarette dealer as required by the cigarette tax law shall be released and discharged from all liability to the state accruing on the bond after the expiration of 60 days from the date upon which the surety has submitted to the director of taxation a written request to be released and discharged. However, this provision shall not operate to relieve, release, or discharge the surety from any liability that has already accrued or that will accrue before the expiration of the 60-day period.

Prompt notification of the wholesale cigarette dealer who furnished the bond shall be made by the director of taxation upon receiving such a request. If the dealer fails to file with the director of taxation, on or before the expiration of the 60-day period, a new bond fully complying with the provisions of the cigarette tax law, the license or licenses of the dealer shall be revoked and canceled by the director of taxation in accordance with K.S.A. 79-3309, and amendments thereto. The dealer shall be notified by the director of taxation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3304, 79-3309, 79-3311, as amended by L. 2001, Ch. 5, § 450; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)

Kan. Admin. Regs. § 92-5-13 Credits

In order to purchase stamps on credit, the wholesale dealer shall forward to the division of taxation a completed stamp purchase order form for the number of stamps that the dealer wishes to purchase as a credit transaction. The purchase order shall be charged to the wholesaler's account on the date the purchase order is approved.

Presentation of company or personal checks that have not been certified shall not be considered payment of credit purchases until the company or personal checks have been presented to and accepted by the bank for payment.

If a delinquency of payment for stamps occurs, the wholesaler's credit privileges shall be discontinued for a period of time prescribed by the director of taxation. Notice of the delinquency shall be forwarded to the surety.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3311, as amended by L. 2001, Ch. 5, § 450; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)

Kan. Admin. Regs. § 92-5-14 Vending machines; cigarette sales only

A cigarette vending machine may be used for cigarette sales only. No candy or any other items may be sold from a cigarette vending machine.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3303, 79-3326; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979.)

Article 6 Kansas Retailers' Sales Tax (not in active use)

Kan. Admin. Regs. § 92-6-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-24 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-27 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-28 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-29 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-33 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-35 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-36 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-37 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-38 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-41 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-42 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-43 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-44 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-45 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-46 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-47 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-48 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-49 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-50 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-51 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-52 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-53 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-54 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-55 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-56 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-57 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-58 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-59 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-60 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-61 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-62 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-63 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-64 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-65 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-66 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-67 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-68 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-69 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-70 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-71 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-72 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-73 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-74 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-75 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-76 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-77 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-78 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-79 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-80 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-81 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-82 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-83 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-84 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-85 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-86 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-6-87 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Article 7 Compensating Tax (not in active use)

Kan. Admin. Regs. § 92-7-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-7-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Article 8 Cereal Malt Beverage Tax (not in active use)

Kan. Admin. Regs. § 92-8-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1982 Supp. 79-3835; implementing K.S.A. 41-2713; effective Jan. 1, 1966; amended July 1, 1974; amended May 1, 1983; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3835, 79-3837; effective Jan. 1, 1966; amended Jan. 1, 1969; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3835, 79-3939; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 17-2802, 79-3835; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3828, 79-3837; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3835, 79-3837; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3824, 79-3835; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1973 Supp. 79-3825, 79-3835; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3818, 79-3824, 79-3835; effective Jan. 1, 1966; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-8-9a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 41-209(2); implementing K.S.A. 41-209(2); effective May 1, 1985; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3827, 79-3828, 79-3835; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 41-211, 41-2717; implementing L. 1985, Ch. 168, Sec. 5, K.S.A. 41-401, K.S.A. 41-2712; effective Jan. 1, 1966; amended May 1, 1980; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 27-102a, 79-3824, 79-3835; effective Jan. 1, 1966; amended Jan. 1, 1969; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3828, 79-3835; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1981 Supp. 79-3835; implementing K.S.A. 1981 Supp. 41-2705, 41-2713; effective Jan. 1, 1966; amended, E-74-37, July 1, 1974; amended May 1, 1975; amended May 1, 1982; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3828, 79-3835; effective Jan. 1, 1966; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3819; K.S.A. 1973 Supp. 79-3824, 79-3835; effective, E-73-21, Oct. 6, 1972; effective Jan. 1, 1974; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1973 Supp. 79-3825, 79-3835; effective Jan. 1, 1974; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3835; implementing L. 1985, Ch. 168, Sec. 5; effective May 1, 1986; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 41-2717; implementing K.S.A. 41-2705(b)(1)(D); effective May 1, 1985; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-8-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3835; implementing L. 1985, Ch. 168, Sec. 5; effective May 1, 1986; revoked March 29, 2002.)

Article 9 Minerals and Natural Products Leases on Navigable Streambeds

Kan. Admin. Regs. § 92-9-1 Bidders; notice; form of bids

(a) Legal notice to bidders for oil and gas lease land in navigable streambeds shall be published by the director of taxation in a paper of general circulation in the county in which the lands subject to oil and gas leases are situated once each week for a period of four consecutive weeks.

(b) The highest and best bid from a responsible bidder shall be accepted by the director of taxation, reserving the right to reject any bid and republish. Separate sealed bids accompanied by a certified check or bank draft in the amount of the bid payable to the director of taxation for each tract shall be submitted on forms supplied by the department of revenue and filed with the director of taxation, in accordance with the publication notice concerning the bids.

(c) Each bidder shall have the right to bid on all or any portion of the lands set forth in the publication notice, and the successful bidder shall reimburse the director of taxation for the publication costs. However, this regulation shall apply only to the removal of oil and gas from navigable streambeds.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 70a-103; implementing K.S.A. 2001 Supp. 70a-102, K.S.A. 70a-103; effective Jan. 1, 1966; amended March 29, 2002.)

Kan. Admin. Regs. § 92-9-2 Cash bonus, rental

Bids for the leasing of oil and gas rights in navigable streams will be considered on the basis of a cash bonus, annual delay rental, and the amount of royalty to be paid shall not be less than 12½% of the gross proceeds at the prevailing market rate. Leases will be executed on a standard Kansas lease form. No lease shall be for a period longer than five years and the lessee shall agree to pay an annual rent in advance on land so long as drilling is delayed.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 71-102, 71-103; effective Jan. 1, 1966.)

Kan. Admin. Regs. § 92-9-3 Survey; expense of

If the lessee of oil and gas rights requests a survey to determine acreage, a survey may be authorized by the director of taxation, if the lessee agrees to pay the cost. In lieu of this survey, the United States government survey or other official survey of the tract may be used.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 70a-103; implementing K.S.A. 70a-106; effective Jan. 1, 1966; amended March 29, 2002.)

Kan. Admin. Regs. § 92-9-4 Wells; operation and management

Each oil lessee and gas lessee leasing wells pursuant to K.S.A. 70a-101, and amendments thereto, shall furnish the director of taxation on demand accurate and reliable information concerning wells situated in Kansas. On demand, each lessee shall furnish certified copies of pipeline runs and gas balancing statements to the director of taxation. Title requirements and leases shall be without covenants of warranty.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 70a-103; implementing K.S.A. 2001 Supp. 70a-102, K.S.A. 70a-103; effective Jan. 1, 1966; amended March 29, 2002.)

Kan. Admin. Regs. § 92-9-5 Location of operations

The lessee shall notify the director of taxation before commencing operations on any navigable streambed.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 70a-103; implementing K.S.A. 2001 Supp. 70a-102, K.S.A. 70a-103; effective Jan. 1, 1966; amended March 29, 2002.)

Kan. Admin. Regs. § 92-9-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 70a-102, 70a-103; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked July 3, 1989.)

Kan. Admin. Regs. § 92-9-6a Returns; rates and restrictions

(a) On or before the 15th day of each month, each lessee shall file a return with the director stating the amount of material withdrawn, returned, stored and sold, and the name of the person(s) to whom the material was sold during the preceding month. The lessee shall remit with the return 15¢ per ton for all river sand sold during the preceding month. Each lessee shall maintain this information for a period of two years.

(b) Each lessee shall not take, move or remove material from any navigable stream within:

(1) 500 feet of any bridge pier or abutment;

(2) 200 feet of any stabilized bank or structure built or authorized by the United States government.

A lessee shall not remove sand from any stream bed or channel within a distance of 1,500 feet of the nearest tipple erected and maintained and used for the purpose of taking sand from the river. The distances of 500 and 200 feet are to be construed as minimum distances with greater distances required as necessary to preserve stream bed and bank stability.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 70a-102, 70a-103; effective July 3, 1989.)

Kan. Admin. Regs. § 92-9-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 71-102, 71-103; effective Jan. 1, 1966; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-9-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 71-102, 71-103; effective Jan. 1, 1966; revoked July 27, 2001.)

Article 10 Special Fuel Tax (not in active use)

Kan. Admin. Regs. § 92-10-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3483; effective Jan. 1, 1966; revoked, E-69-16, July 23, 1969; revoked Jan. 1, 1970.)

Kan. Admin. Regs. § 92-10-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3483; effective Jan. 1, 1966; revoked, E-69-16, July 23, 1969; revoked Jan. 1, 1970.)

Article 11 Withholding and Estimated Tax

Kan. Admin. Regs. § 92-11-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3297a; implementing K.S.A. 79-3296, 79-3297a; effective Jan. 1, 1966; amended, E-67-14, Aug. 9, 1967; amended Jan. 1, 1968; amended Jan. 1, 1972; amended, E-77-6, March 19, 1976; amended Feb. 15, 1977; amended, E-78-21, Aug. 10, 1977; amended May 1, 1978; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1965 Supp. 79-3294; effective Jan. 1, 1966; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3294; effective Jan. 1, 1966; amended, E-78-21, Aug. 10, 1977; amended May 1, 1978; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3297a; effective Jan. 1, 1966; amended, E-67-14, Aug. 9, 1967; amended Jan. 1, 1968; amended, E-77-6, March 19, 1976; amended Feb. 15, 1977; amended, E-78-21, Aug. 10, 1977; amended May 1, 1978; amended, E-80-26, Dec. 12, 1979; amended May 1, 1980; amended, T-83-10, June 9, 1982; amended May 1, 1983; amended, T-84-15, July 1, 1983; amended May 1, 1984; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3296, 79-3297a; effective Jan. 1, 1966; amended, E-67-14, Aug. 9, 1967; amended Jan. 1, 1968; amended, E-77-6, March 19, 1976; amended Feb. 15, 1977; amended, E-78-21, Aug. 10, 1977; amended May 1, 1978; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3296, 79-3297a; effective Jan. 1, 1966; amended, E-67-14, Aug. 9, 1967; amended Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1976; amended Feb. 15, 1977; amended May 1, 1978; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3299; effective Jan. 1, 1966; amended May 1, 1976; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1965 Supp. 79-3294; effective Jan. 1, 1966; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3298, as amended by L. 1985, Ch. 323, Sec. 1; effective Jan. 1, 1966; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3299, 79-32,100; effective Jan. 1, 1966; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3299; effective Jan. 1, 1966; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3298, as amended by L. 1985, Ch. 323, Sec. 1; effective Jan. 1, 1966; amended May 1, 1986; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3295, 79-3296, 79-3298; effective Jan. 1, 1966; amended, E-67-14, Aug. 9, 1967; amended Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1965 Supp. 79-3294; effective Jan. 1, 1966; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1965 Supp. 79-3294; effective Jan. 1, 1966; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1965 Supp. 79-3294, 79-32,104(c); effective Jan. 1, 1966; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-11-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,101; effective Jan. 1, 1966; amended Jan. 1, 1970; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-11-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3294; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-11-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,103; effective Jan. 1, 1966; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-11-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,101, 79-32,102; effective Jan. 1, 1966; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982; revoked Nov. 15, 2024.)

Kan. Admin. Regs. § 92-11-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,103; effective Jan. 1, 1966; amended Jan. 1, 1970; revoked Nov. 15, 2024.)

Kan. Admin. Regs. § 92-11-22 Credit

(a) General. The amount of estimated tax paid by the taxpayer during the calendar or fiscal year shall be allowed as a credit on the return filed by the taxpayer under the provisions of the Kansas income tax act.

(b) Credit or refund. In the event that the amount of declaration of estimated tax and/or the amount of tax withheld from wages exceeds the amount of tax due under the provisions of the Kansas income tax act, the taxpayer has the following options:

(1) To request a refund of such overpayment or overwithholding or

(2) To apply the amount of such overpayment or overwithholding to the declaration of estimated tax for the succeeding calendar or fiscal year.

(c) Adjustment of credit prohibited. In the event that the overpayment or overwithholding is credited to the declaration of estimated tax liability for the succeeding calendar or fiscal year and the taxpayer's income tax liability for the fiscal or calendar year is adjusted to reflect additional tax due, the amount of credit to the succeeding tax year's estimate will not be adjusted. In such cases the taxpayer will be billed for any increase and will be required to pay the deficiency pursuant to the provisions of the Kansas income tax act.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1965 Supp. 79-3294; effective Jan. 1, 1966.)

Kan. Admin. Regs. § 92-11-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3294; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-11-24 Short taxable years

Any estimated tax, payable in installments, which is not paid before the 15th day of the last month of a short taxable year shall be paid on the 15th day of the last month of the short taxable year. If the short taxable year is less than three and one-half (3½) months, a declaration shall not be required to be filed and estimated tax shall not be required to be paid for that year.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,103; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)

Article 12 Income Tax

Kan. Admin. Regs. § 92-12-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,109; effective Jan. 1, 1968; amended May 1, 1982; amended May 10, 2002; revoked March 24, 2006.)

Kan. Admin. Regs. § 92-12-4a Resident individual

(a) As used in this regulation, the term "Kansas resident" shall have the same meaning as that assigned to the term "resident individual" in K.S.A. 79-32,109, and amendments thereto.

(b) This subsection shall apply in determining whether a natural person is a "resident individual," as the term is defined in K.S.A. 79-32,109 and amendments thereto, on the basis that the person's domicile is within Kansas.

(1) Subject to the further conditions and requirements in this subsection, "domicile" shall mean that place in which a person's habitation is fixed, without any present intention of removal, and to which, whenever absent, that person intends to return.

(2) Each person shall have only one domicile at any particular time. Once shown to exist, a domicile shall be presumed to continue until the contrary is shown. The absence of any intention to abandon an existing domicile shall be considered to be equivalent to the intention to retain the domicile.

(A) A person who leaves that person's domicile to go into another jurisdiction for temporary purposes shall not be considered to have lost the domicile. The mere intention to acquire a new domicile, without the fact of physical removal, shall not change a person's domicile, and the fact of physical removal from a person's domicile, without the intention to remain absent, shall not change that person's domicile.

(B) If a person whose domicile is in Kansas is absent from Kansas for more than six months of the tax year, that person shall not be presumed to have lost that domicile. If a person leaves this state to accept a job assignment in another jurisdiction, that person shall not be presumed to have lost that person's domicile in this state.

(C) A person who is temporarily employed within this state shall not be deemed to have acquired a domicile in this state if, during that period, the person maintains that person's domicile outside of the state of Kansas.

(3) A person shall be considered to have established that person's domicile in Kansas on the date that the person arrives in the state for other than temporary or transitory purposes. A person shall be considered to have abandoned that person's domicile on the date that the person leaves the state without any intention to return to Kansas.

(4) Any citizen of a foreign country may acquire a domicile for Kansas tax purposes without surrendering that person's rights as a citizen of that country.

(5) Except for a person who is covered by the provisions of the soldiers' and sailors' civil relief act of 1940, 50 U.S.C. app. § 574, as amended by the servicemembers civil relief act, public law 108-189, there shall be a presumption that the place where a person's family is domiciled is that person's domicile. The domicile of a person who is married shall be the same as the person's spouse unless there is affirmative evidence to the contrary, the husband and wife are legally separated, or the marriage has been dissolved. When a person has made a home at any place with the intention of remaining there indefinitely and the person neither lives at the home in which the person's family lives nor intends to do so, then that person shall be deemed to have established a domicile separate from that person's family.

(6) If a minor child is not emancipated, the domicile of the child's parents shall be the domicile of the child. The domicile of the parent who has legal custody of the child shall be the domicile of the child.

(7) The following factors may be considered in determining whether or not a person's domicile is in this state for the tax years in question, although none of these factors shall, by itself, be a determinant of a person's domicile:

(A) The percentage of time that the person is physically present within the state of Kansas and the percentage of time that the person is physically present in each jurisdiction other than the state of Kansas;

(B) the location of the person's domicile for prior years;

(C) the location at which the person votes or is registered to vote, except that casting an illegal vote shall not establish a domicile for income tax purposes;

(D) the person's status as a student;

(E) the location of services performed by the person in the course of employment;

(F) the classification of the person's employment as temporary or permanent;

(G) the change in the person's living quarters;

(H) the person's ownership of other real property;

(I) the jurisdiction in which the person has been issued a valid driver's license;

(J) the jurisdiction from which any motor vehicle registration was issued to the person and the actual physical location of the person's vehicle or vehicles;

(K) the purchase of any resident fishing or hunting licenses by the person;

(L) the filing by the person of a Kansas tax return, report, or application as a Kansas resident or a nonresident individual;

(M) the fulfillment or failure to fulfill by the person of the tax obligations required of a Kansas resident;

(N) the address where personal mail is received by that person and not subsequently forwarded;

(O) the location of the jurisdiction from which any unemployment compensation benefits are received by the person;

(P) the location of any school that the person or the person's spouse attends and whether resident or nonresident tuition was charged, as well as the location of the school attended by any of the person's children who are in grades K-12;

(Q) the representations made to any insurance company concerning the person's residence and on which any insurance policies are issued;

(R) the location where the person, the person's spouse, or the person's minor children regularly participate in sporting events, group activities, or public performances; and

(S) any other fact relevant to the determination of that person's domicile.

(8) The following factors shall not be considered in determining whether or not a person is domiciled in Kansas:

(A) The location of any organization to which the person makes charitable contributions; and

(B) the location of any charitable organization for which the person serves as a board member, committee member, or other volunteer.

(c) This subsection shall apply in determining whether a natural person is a "resident individual," as the term is defined in K.S.A. 79-32,109 and amendments thereto, based on the presumption that a natural person who spends, in the aggregate, more than six months of the taxable year within the state of Kansas is a resident individual in the absence of proof to the contrary.

(1) In counting the number of days spent in Kansas, the person shall be treated as present in Kansas on each day that the person is physically present in Kansas at any time during that day.

(2) The length of time that a person spends in Kansas during a taxable year shall not be used to determine whether the person is a resident individual if that person is deemed not to be a resident of Kansas under the soldiers' and sailors' relief act of 1940, 50 U.S.C. app. § 574, as amended by the servicemembers civil relief act, public law 108-189.

(3) The presumption that a person who spends, in the aggregate, more than six months of the taxable year within the state of Kansas is a resident individual in the absence of proof to the contrary shall be deemed to be rebutted if the person is temporarily employed within this state but maintains that person's domicile outside of the state of Kansas.

(d) Each natural person who is deemed not to be a resident of Kansas using criteria established under other statutes, regulations, or policies regarding residency shall nonetheless be deemed a resident individual if the person meets the conditions and requirements established by this regulation.

(e)(1) Each Kansas resident who moves at any time during the tax year to another jurisdiction without any intention to return to Kansas shall be considered a part-year Kansas resident for that tax year.

(2) Each person whose domicile is outside of Kansas, but who moves that person's domicile to Kansas at any time during the tax year, shall be deemed to be a part-year Kansas resident.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2005 Supp. 75-5155 and K.S.A. 79-3236; implementing K.S.A. 79-32,109; effective March 24, 2006.)

Kan. Admin. Regs. § 92-12-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,109; effective Jan. 1, 1968; revoked March 24, 2006.)

Kan. Admin. Regs. § 92-12-6 Resident status of certain individuals

A person who is a resident of this state, does not terminate residency upon entering the armed services or peace corps of the United States. A member of the armed services domiciled in Kansas at the time he entered such service generally retains his status as a domiciliary of Kansas throughout his stay in the service, regardless of where he may be assigned to duty or how long.

For purposes of this act a person shall not be deemed to be a resident of Kansas, nor will he lose his status as a resident of the state in which he formerly resided, solely because of a transfer into this state under military orders. Such person may, however, become a resident of Kansas for purposes of this act by the performance of certain overt acts which would constitute a termination of his residence in such former state and the establishment of a residence in Kansas.

A resident of Kansas establishing temporary quarters in another state or foreign country remains a resident of Kansas.

A nonresident individual means an individual other than a resident individual.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,109; effective Jan. 1, 1968.)

Kan. Admin. Regs. § 92-12-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-8 Corporation

The term "corporation" as used in these regulations includes not only corporations which have been created or organized under the laws of Kansas, but also every corporation doing business within this state or deriving income from sources within this state, in a corporate or organized capacity, by virtue of creation or organization under the laws of the United States or some state, territory or district or a foreign country. The term "corporation" is not limited to the legal entity usually known as a corporation, but includes also an association, a trust classed as an association because of its nature or its activities, a joint stock company, and certain kinds of partnerships. Any association or organization which is required to report as a corporation, for federal income tax purposes under the internal revenue code of 1954 as amended during the taxable year, shall be considered to be a corporation for the purposes of the Kansas act. Conversely, any association, organization or corporation required to report in any other capacity, for federal income tax purposes under the internal revenue code as amended during the taxable year, shall report in a like capacity for purposes of the Kansas act.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1971 Supp. 79-32,110; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-12-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-11 Credits for income taxes paid to other states

(a) The credit for income tax paid to another state allowed by K.S.A. 79-32,111, and amendments thereto, shall be limited to the net amount of income taxes actually paid to another state. The net amount of income taxes actually paid to another state shall be the amount of the taxpayer's tax liability to the other state less any refundable or nonrefundable tax credits allowed by the other state. The net amount of income tax paid to another state shall not include interest or penalties paid to another state.

(b) The credit for income tax paid to another state shall be taken at the time of filing the income tax return and shall be applied against the entire tax until the credit is exhausted. A copy of the return or returns on which the taxes are assessed shall be filed with the director of taxation, at the time the credit is claimed.

(c) Credit for income tax paid to another state on income for any year shall be applied only against tax due on income for the same year.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 2000 Supp. 79-32,111; effective Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1982; amended May 10, 2002.)

Kan. Admin. Regs. § 92-12-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,112; effective Jan. 1, 1968; amended Jan. 1, 1972; amended May 1, 1976; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-12-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,112; effective Jan. 1, 1968; amended Jan. 1, 1969; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1976; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-12-14 Persons and organizations exempt from Kansas income tax

A person or organization claiming an exemption from Kansas income taxation under the provisions of subsection (a) of K.S.A. 1980 Supp. 79-32,113 shall submit evidence to the director of the person's or organization's exemption from federal income taxation, when so called upon by the director.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,113; effective Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-16 Change of accounting period

Permission for change of a taxpayer's Kansas taxable year shall not be required from the director. In all cases a short period return shall be filed to accomplish this change. The Kansas taxable income for this short period shall be computed in the same manner as is the federal taxable income for this short period. For the purpose of the tax computation on a short period individual income tax return, only the taxable income for the short period shall be reported, but the tax exemptions and the Kansas standard deduction shall be apportioned by the same ratio as the number of months in the short period bears to twelve (12) months.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,114; effective Jan. 1, 1968; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-19 Limitation of tax-spreadback rule

When an accounting method is changed in compliance with K.S.A. 79-32,114(c) or (d) (i), other than from an accrual to an installment method, any additional tax which results from the adjustments determined to be necessary solely by reason of the change shall not be greater than if these adjustments were divided equally between the year of change and the two (2) preceding taxable years during which the taxpayer used the method of accounting from which the change is made. But, if the taxpayer has only one (1) preceding taxable year, the allocation may be made equally between the year of change-over and the one (1) preceding year. For the purpose of redetermining the tax liabilities under the two-year carry-back rule all computations shall be made as though the returns for the three (3) years were being amended to include the income thus apportioned, and all income, deductions, and limitations shall be adjusted accordingly.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,114; effective Jan. 1, 1968; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-20 Change from accrual to installment method of accounting

If for any tax year beginning after December 31, 1967, the taxpayer is allowed or required to change from the accrual to the installment method of accounting to comply with K.S.A. 1967 Supp. 79-32,114 (c) or (d) (i), no part of the installments collected in the year of the change or thereafter may be excluded from income, even though the income reported before the year of change had already reflected the amount of the sales including such installments. Therefore, for the year of change or subsequent years, (such years being referred to as the adjustment years) in which such amounts are reflected in income the second time, the tax for such year of change or subsequent year shall be reduced by an adjustment computed as follows:

(1) Determine separately the portion of the tax for each taxable year before the year of change which is attributable to the gross profit from installment sales which was included in gross income in that year and which is also includable in gross income for any adjustment year;

(2) Determine separately the portion of the tax for each adjustment year which is attributable to the gross profit described in subdivision (1) of this regulation;

(3) Select for each adjustment year the lesser of the amounts determined under subdivisions (1) and (2) of this regulation;

(4) The tax imposed in any adjustment year shall be reduced by the amount as determined in subdivision (3) of this regulation or the sum of all such amounts if more than one prior taxable year is involved.

The portion of the tax for any taxable year attributable to the gross profit described in subdivision (1) of this regulation shall be that proportion of the tax determined for such year, without regard to the adjustments under this regulation, which the gross profit included in gross income in the prior year and includable in gross income for the adjustment year bears to the gross income of such prior year.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,114; effective Jan. 1, 1968.)

Kan. Admin. Regs. § 92-12-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,115; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; amended May 1, 1976; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-24 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; amended, E-71-8, Jan 1, 1971; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1975; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-27 Kansas deduction of an individual

A taxpayer entitled to elect to either itemize deductions or to take the Kansas standard deduction shall be bound by an election unless an amended return is filed. In the absence of an election, the taxpayer shall be deemed to have elected to take the Kansas standard deduction.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,118, 79-32,119, 79-32,120; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-28 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,120; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-29 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,120; effective Jan. 1, 1968; amended May 1, 1982; revoked May 10, 2002.)

Kan. Admin. Regs. § 92-12-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,121; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,123; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,124; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-33 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,123; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,126; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-35 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,127; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-36 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,128; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-37 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,129; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-38 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,130; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,131; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,132; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-41 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,133; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-42 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,134; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-43 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,135; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-44 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-45 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,137; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-46 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,137; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-47 Distribution withholding

The fiduciary of a resident estate or trust shall within 30 days of the close of the taxable year of the estate or trust furnish or mail to the last known address of each nonresident beneficiary from which deductions have been made in accordance with K.S.A. 79-32,137, and amendments thereto, a report in duplicate on a form furnished by the director showing the amount of the deduction during the taxable year of the resident estate or trust.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,137; effective Jan. 1, 1968; amended May 10, 2002.)

Kan. Admin. Regs. § 92-12-48 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,138; effective Jan. 1, 1968; amended Jan. 1, 1970; amended Jan. 1, 1972; amended Jan. 1, 1974; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-49 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,139; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-50 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,140; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-51 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,141; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-52 Consolidated returns

Corporations which are members of an affiliated group which do not derive their entire income from sources within Kansas and have filed a federal consolidated return for federal income tax purposes, may file a consolidated return for purposes of determining their Kansas income tax liability. The director may permit or require this group of affiliated corporations to file consolidated returns provided they are permitted to file a federal consolidated return and when in the director's opinion this consolidated return is necessary to clearly reflect the Kansas taxable income of the affiliated group. Once a consolidated return is filed for a taxable year, consolidated returns shall be filed for all future years unless the group is not permitted to file a consolidated federal return.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-32,142; effective Jan. 1, 1968; amended May 1, 1982; amended May 1, 1987.)

Kan. Admin. Regs. § 92-12-53 Methods of determining income allocable to Kansas business

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or the rendering of purely personal services by an individual, shall allocate and apportion net income as provided in the "uniform division of income for tax purposes act" (K.S.A. 79-3271 et seq.) Non-business income shall be allocated according to the provisions of K.S.A. 79-3274 through 79-3278 and all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three (3). The three (3) factors are determined by the provisions of K.S.A. 79-3279 through 79-3287, and amendments thereto. This shall be the general rule to be followed in computing Kansas taxable income of taxpayers. The law also provides that if the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the secretary of revenue may require, in respect to all, or any part of the taxpayer's business activities, if reasonable, any of the methods set forth in K.S.A. 1980 Supp. 79-3288. These methods are the exceptions to the prescribed method and shall be allowed or used only in rare and exceptional cases and the burden of proving the exception which would warrant the use of any of the alternate methods rests upon the party who would invoke the exception.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3289, K.S.A. 1981 Supp. 79-3272, 79-3288; effective Jan. 1, 1968; amended May 1, 1975; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-54 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-32,143; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-55 Returns; who shall file

(a) Copies of the prescribed return forms shall, so far as possible, be furnished to taxpayers. A taxpayer shall not be excused from making a return solely because a return form was not furnished. Each taxpayer shall carefully prepare the return so as to fully and clearly set forth the data called for. Imperfect or incorrect returns shall not be accepted as meeting the requirements of the act. The joint return of a husband and wife shall be signed by both spouses.

(b) Every corporation not expressly exempt from tax shall make a return of income regardless of the amount of its net income. In the case of ordinary corporations, the returns shall be made on form 120. A corporation having an existence during any portion of a taxable year shall be required to make a return. A corporation which has received a charter, but has never perfected its organization, which has transacted no business and had no income from any source, may, upon presentation of the facts to the director, be relieved from the necessity of making a return as long as it remains in an unorganized condition. In the absence of a proper showing to the director the corporation will be required to make a return. When called upon by the director, an exempt corporation shall render proof of its exemption.

(c) A receiver who stands in the stead of an individual or corporation shall render a return of income and pay the tax for the receiver's trust, but a receiver of only part of the property of an individual or corporation need not. If the receiver acts for an individual, the return shall be made on the same form the individual would be required to file. When acting for a corporation, a receiver is not treated as a fiduciary, and in this case the return shall be made as if by the corporation itself. A receiver in charge of the business of a partnership shall render a return on the same form the partnership would be required to file. A receiver of the rents and profits appointed to hold and operate a mortgaged parcel of real estate, but not in control of all the property or business of the mortgagor, and a receiver in partition proceedings, shall not be required to render returns of income. In general, statutory receivers and common receivers of all the property or business of an individual or corporation shall make returns.

(d) A fiduciary acting as a guardian of a minor or an incompetent subject to Kansas income tax shall make a return for the person and pay the tax, unless in the case of a minor, the minor makes the return or causes it to be made. For the purpose of determining the liability of a fiduciary to render a return under the provisions of the preceding sentence where the minor or incompetent is married and was living with husband or wife at the close of the taxable year, it shall be the aggregate gross income of both husband and wife which is controlling.

(e) Every partnership shall make a return for each taxable year stating specifically the items of its gross income and the deductions allowed by the act.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3220; effective Jan. 1, 1968; amended Jan. 1, 1970; amended Jan. 1, 1972; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-56 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3220; effective Jan. 1, 1968; amended May 1, 1982; revoked May 10, 2002.)

Kan. Admin. Regs. § 92-12-57 Records and income tax forms

Every person subject to the tax, except persons whose gross income consists solely of salary, wages, or similar compensation for personal services rendered, shall, for the purpose of enabling the director to determine the correct amount of income subject to tax, keep permanent books of account or records, including inventories, that are sufficient to establish the amount of the gross income and the deductions, credits, and other matters required to be shown in any return. These books or records shall be kept available at all times for inspection by agents or representatives of the director, and shall be retained so long as the contents may become material in the administration of this act. Income tax forms shall be prescribed by the director and shall be signed and filed in accordance with these regulations and the instructions on or issued with the form.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3223; effective Jan. 1, 1968; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-58 Payment of tax; receipt; insufficient fund checks

(a) Upon request, a receipt shall be furnished by the director for each tax payment. In the case of payments made by check or money order, the cancelled check or the money order receipt shall be considered a sufficient receipt. For payments in cash, a receipt shall be furnished by the director if the taxpayer requests one.

(b) If payment is made by check and the check is returned for lack of funds or for any other reason, the taxpayer's account shall be treated as though a payment had not been made. If the check is not made good or the tax is not paid before the due date of the return, the return shall be considered as delinquent and penalties shall be added in accordance with K.S.A. 79-3228, and amendments thereto.

(c) All fees associated with the return of a check shall be the responsibility of the taxpayer.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3225; effective Jan. 1, 1968; amended May 1, 1982; amended May 10, 2002.)

Kan. Admin. Regs. § 92-12-59 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3226, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-60 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3226, 79-3236; effective Jan. 1, 1968; revoked, L. 1980, ch. 344, May 1, 1980.)

Kan. Admin. Regs. § 92-12-61 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; amended Feb. 15, 1977; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-62 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3228, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-63 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3229, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-64 Claims for refund by taxpayers

Claims by the taxpayer for the refunding of taxes, interest, penalties, and additions to tax erroneously or illegally collected shall set forth in detail and under oath the grounds upon which a refund is claimed and the facts which are sufficient to apprise the director of the exact basis of these grounds. Refund or credits shall not be allowed after the expiration of the statutory period of limitation applicable to the filing of the claim, except upon one or more grounds set forth in a claim filed before the expiration of this period. A claim which does not comply with this regulation shall not be considered for any purpose as a claim for refund. If a return is filed by an individual and a refund claim is then filed by a legal representative of the deceased, certified copies of the letters testamentary, letters of administration, or similar evidence shall be annexed to the claim to show the authority of the executor, administrator, or other fiduciary, by whom the claim is filed. If an executor, administrator, guardian, trustee, receiver, or other fiduciary files a return and then a refund claim is filed by the same fiduciary, documentary evidence to establish the legal authority of the fiduciary need not accompany the claim, provided a statement is made in the claim showing that the return was filed by the fiduciary and that the latter is still acting. In these cases, if a refund or interest is to be paid, letters testamentary, letters of administration, or other evidence may be required, but shall be submitted only upon receipt of a specific request. If claim is filed by a fiduciary other than the one by whom the return was filed, the necessary documentary evidence shall accompany the claim.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3230; effective Jan. 1, 1968; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-65 Powers of the director of taxation

The director or his or her delegate shall be permitted to examine any books, papers, records, or memoranda of a taxpayer for the purpose of determining the correctness of information contained in, or the existence of additional information that should be contained in, the taxpayer's returns. The director or his or her delegate may examine all the taxpayer's books, papers, records, or memoranda to determine which of these items are relevant to a determination of the taxpayer's tax liability. The determination of relevance shall not be made by the keeper of the books, papers, records, or memoranda. Books, papers, records, or memoranda which may be examined shall include, but not be limited to, the following: general ledgers and subordinate ledgers; general journals, and subordinate journals; computer printouts of any accounting or financial data; audit workpapers of company, internal auditor and independent auditor; annual reports with all supporting workpapers, schedules, and exhibits; SEC 10-K with all supporting workpapers, schedules, and exhibits; cancelled checks; sales invoices; vendors invoices; time cards; deposit slips; bank statements; cash register tapes; inventory sheets; board of directors minutes and reports; audit committee minutes and reports; executive committee minutes and reports; internal company financial reports, statements and memoranda, with schedules and attachments; trial balances; employee lists; list of accounts receivable; capital asset ledgers and subordinate ledgers; depreciation ledgers and schedules; route schedules; bills of lading; shipping and receiving reports; weight tickets; work orders; job tickets; production reports; rents paid schedules; procedure manuals, operations manuals, employee manuals; table of organization; appraisal reports; property tax reports and receipts; federal income tax returns, and all schedules and attachments (pro forma and consolidated); all state tax returns, and all schedules and attachments; federal and state revenue agent adjustments reports; sales tax returns and all supporting workpapers; ad valorem tax returns and all supporting workpapers; intangible tax returns and all supporting workpapers; local occupation licenses; corporate charter; permits to do business as a foreign corporation; motor vehicle license returns to all appropriate states; special fuel licenses; cigarette licenses; liquor licenses; franchise agreements with supporting details; stock certificates ledger; security agreements; insurance policies; blueprints of plant facilities; patent agreements; royalty agreements; aging of accounts receivable; payroll journals and ledgers, W-2 forms; unemployment compensation ledgers; sales journals and subordinate details; accounts receivable ledger; bad debts workpapers; accounts payable ledger; computer cards; computer program guides; all lease agreements; lease-purchase agreements; apportionment workpapers—property, payroll, and sales workpapers by state and total company; management and personnel directory; director, officer and employee directory; list of articles and publications concerning company, its predecessors and subsidiary and affiliated corporations, which describes their development, operations and activities; travel vouchers and authorization; and internal memorandums. The director shall have the authority to issue interrogatories, subpoenas, and requests for production relating to disclosure of any of the information or items listed here. This authority may be exercised any time before or after an assessment has been made.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3233; effective Jan. 1, 1968; amended May 1, 1979; amended May 1, 1982.)

Kan. Admin. Regs. § 92-12-66 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3233a, 79-3233b; effective Jan. 1, 1968; amended May 1, 1975; amended May 1, 1982; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-12-66a Abatement of final tax liabilities

(a) General. The authority of the secretary to abate all or part of a final tax liability shall be exercised only in cases in which there is serious doubt as to either the collectability of the tax due or the accuracy of the final tax liability and the abatement is in the best interest of the state. This authority shall be exercised to effect the collection of taxes with the least possible loss or cost to the state and with fairness to the taxpayer. The determination of whether to abate all or part of a final tax liability shall be wholly discretionary.

(b) Definitions.

(1) "Assets" means the taxpayer's real and personal property, tangible and intangible.

(2) "Collectability" means the ability of the department of revenue to collect, and the ability of the taxpayer to pay, the tax liability.

(3) "Concealment of assets" means a placement of assets beyond the reach of the department of revenue, or a failure to disclose information relating to assets, that deceives the department with respect to the existence of the assets, whether accomplished by act, misrepresentation, silence, or suppression of the truth.

(4) "Final tax liability" means a tax liability that was established by the department to which the taxpayer has no further direct appeal rights.

(5) "Order denying abatement" means an order issued by the secretary that rejects a petition for abatement and refuses to abate any part of a final tax liability.

(6) "Order of abatement" means an order issued by the secretary that abates all or part of a final tax liability and states the reasons that this action was taken.

(7) "Parties" means either the person who requests an abatement of a final tax liability or the person's authorized representative, and either the secretary of revenue or the secretary's designee.

(8) "Secretary" means the secretary of the department of revenue or the designee of the secretary.

(9) "Serious doubt as to collectability" means the doubt that exists when a reasonable person, viewing the controlling circumstances objectively, would conclude that the likelihood of recovering the tax liability is less than probable.

(10) "Serious doubt as to liability" means the doubt that exists when a reasonable person, viewing the controlling circumstances objectively, would conclude that it is probable that the final tax liability previously established by the department is greater than the actual tax liability imposed by the Kansas tax imposition statutes.

(11) "Tax" means the particular tax owed by the taxpayer and shall include any related interest and penalty.

(c) Factors affecting abatement.

(1) No final tax liability shall be abated on the ground of serious doubt as to liability if the taxpayer's liability for the tax has been established on the merits by a court judgment or decision of the court of tax appeals. No final tax liability shall be abated on the ground of serious doubt as to liability if the taxpayer has filed tax returns, absent a showing of the reporting errors on the returns.

(2) No tax liability shall be abated by the secretary if the taxpayer has acted with intent to defraud or to delay collection of tax. Frivolous petitions and petitions submitted only to delay collection of a tax shall be immediately rejected.

(d) Procedures.

(1) Each petition for abatement shall be captioned "petition for abatement of a final tax liability" and shall be submitted to the secretary. The petition shall be signed by the petitioner and the taxpayer, if available, under the penalties of perjury and shall include the following:

(A) The reasons why all or part of the final tax liability should be abated;

(B) the facts that support the abatement; and

(C) a waiver of the taxpayer's right of confidentiality under the confidentiality provisions of chapter 79 of the Kansas statutes annotated and amendments thereto, conditioned upon the secretary's abatement of all or part of the final tax liability.

(2) If a petition alleges serious doubt as to collectability, the taxpayer shall submit a statement of financial condition that lists assets and liabilities, accompanied by an affidavit signed by the preparer under the penalties of perjury, attesting that the financial statement is true and accurate to the best of the preparer's knowledge.

(3) After a petition has been submitted, the taxpayer shall provide any additional verified documentation that is requested by the secretary. The petitioner or taxpayer may be required by the secretary to appear before the secretary and testify under oath concerning a requested abatement.

(4) A petition for abatement may be withdrawn by the taxpayer at any time before its acceptance. When a petition is denied, the taxpayer shall be notified in writing by the secretary within 30 days of the decision to deny.

(5) An order of abatement that abates all or part of a final tax liability may be issued by the secretary. The order may direct any remaining liability to be paid within 30 days. Each order of abatement shall set forth the reasons that the petition for abatement was granted and all relevant information, including the following:

(A) The names of all parties;

(B) the amount and type of tax, interest, and penalties that were abated;

(C) the amount of tax, penalty, and interest that remain to be paid on the date of the order; and

(D) the amount that has been paid, if any.

(6) The submission of a petition for abatement shall not prevent the collection of any tax.

(e) Effect of an order of abatement. Each order of abatement shall relate to the entire liability of the taxpayer with respect to which the order is made and shall conclusively settle the amount of liability. Once an order of abatement is issued, matters covered by the order shall not be reopened by court action or otherwise, except for one of the following reasons:

(1) Falsification of statements or concealment of assets by the taxpayer;

(2) mutual mistake of a material fact sufficient to cause a contract to be reformed or set aside; or

(3) serious doubt as to collectability arising after an abatement order is issued that is based on serious doubt as to liability.

(f) Effect of waiver of confidentiality. The issuance of an order of abatement for $5,000 or more shall make all reports of the abatement proceeding available for public inspection upon written request, in accordance with K.S.A. 79-3233b, and amendments thereto, and the taxpayer's express waiver of the right to confidentiality under the confidentiality provisions of chapter 79 of the Kansas statutes annotated, and amendments thereto.

(g) Annual report. On or before the last day of September of each year, a summary of each petition of abatement that was granted during the preceding state fiscal year that reduced a final tax liability by $5,000 or more shall be prepared for filing with the secretary of state, the division of post audit of the legislature, and the attorney general. Each summary shall include the following:

(1) The name of the taxpayer;

(2) a summary of the issues and the reasons for the abatement; and

(3) the amount of final tax liability, including penalties and interest, that was abated.

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History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 2010 Supp. 79-3233, 79-3233a, and 79-3233b, as amended by 2011 SB 212, sec. 1; effective July 27, 2001; amended Oct. 28, 2011.)

Kan. Admin. Regs. § 92-12-67 Extension of time for filing returns

A six-month extension of time to file shall be granted by the director of taxation if at least 90% of the current year's tax liability is paid or 100% of the prior year's tax liability is paid. An extension of time to file shall not constitute an extension of time to pay. If the amount of tax due is not paid by the original due date, interest and penalty shall be assessed unless both of the following conditions are met:

(a) At least 90% of the tax liability is paid on or before the original due date.

(b) The balance of the tax and interest is paid with the return when it is filed. The appropriate Kansas payment voucher shall be submitted when paying the tax balance due for an extension of time to file.

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History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3221; effective Jan. 1, 1968; amended Jan. 1, 1970; amended May 1, 1982; amended May 10, 2002.)

Kan. Admin. Regs. § 92-12-68 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3222; effective Jan. 1, 1968; amended Jan. 1, 1974; amended May 1, 1982; revoked May 10, 2002.)

Kan. Admin. Regs. § 92-12-69 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 79-3236, K.S.A. 1979 Supp. 79-3220; effective Jan. 1, 1968; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, L. 1980, ch. 344, May 1, 1980.)

Kan. Admin. Regs. § 92-12-70 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 79-32,117a, 79-32,117b; effective Jan. 1, 1974; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-71 Business and nonbusiness income defined

In essence, all income which arises from the conduct of trade or business operations of a taxpayer is business income. For administrative purposes, the income of the taxpayer is business income unless clearly classifiable as nonbusiness income.

The classification of income by the labels occasionally used, such as manufacturing income, compensation for services, sales income, interest, dividends, rents, royalties, gains, operating income, nonoperating income, etc., is of no aid in determining whether income is business or nonbusiness income. Income of any type or class, and from any source is business income if it arises from transactions and activity occurring in the regular course of a trade or business. Accordingly, the critical element in determining whether income is "business income" or "nonbusiness income" is the identification of the transactions and activity which are the elements of a particular trade or business. In general all transactions and activities of the taxpayer which are dependent upon or contribute to the operations of the taxpayer's economic enterprise as a whole, constitute the taxpayer's trade or business and will be transactions and activity arising in the regular course of, and will constitute integral parts of, a trade or business.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3271, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-72 Two or more businesses of a single taxpayer

A taxpayer may have more than one (1) "trade or business." In such cases, it is necessary to determine the business income attributable to each separate trade or business. The income of each business is then apportioned by an apportionment formula which takes into consideration the instate and outstate factors which relate to the trade or business the income of which is being apportioned.

The determination of whether the activities of the taxpayer constitute a single trade or business or more than one (1) trade or business will turn on the facts in each case. In general, the activities of the taxpayer will be considered a single business if there is evidence to indicate that the segments under consideration are integrated with, dependent upon, or contribute to each other and the operations of the taxpayer as a whole. The following factors are considered to be good indicia of a single trade or business, and the presence of any of these factors creates a strong presumption that the activities of the taxpayer constitute a single trade or business: (a) A taxpayer is generally engaged in a single trade or business when all of its activities are in the same general line.

(b) A taxpayer is almost always engaged in a single trade or business when its various divisions or segments are engaged in different steps in a large, vertically structured enterprise.

(c) A taxpayer which might otherwise be considered as engaged in more than one (1) trade or business is properly considered as engaged in one (1) trade or business when there is a strong central management, coupled with the existence of centralized departments for such functions as financing, advertising, research, or purchasing. Thus, some conglomerates may properly be considered as engaged in only one (1) trade or business when the central executive officers are normally involved in the operations of the various divisions and there are centralized offices which perform for the divisions the normal matters which a truly independent business would perform for itself, such as accounting, personnel, insurance, legal, purchasing, advertising, or financing.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3271, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-73 Business and nonbusiness income: application of definitions

The following are rules for determining whether particular income is business or nonbusiness income. (a) Rental income from real and tangible property is business income if the property with respect to which the rental income was received is used in the taxpayer's trade or business or incidental thereto and therefore is includable in the property factor.

(b) Gain or loss from the sale, exchange or other disposition of real or tangible or intangible personal property constitutes business income if the property while owned by the taxpayer was used in the taxpayer's trade or business. However, if such property was utilized for the production of nonbusiness income or otherwise was removed from the property factor before its sale, exchange or other disposition, the gain or loss will constitute nonbusiness income.

(c) Interest income is business income where the intangible with respect to which the interest was received arises out of or was created in the regular course of the taxpayer's trade or business operations, or where the purpose for acquiring and holding the intangible is related to or incidental to such trade or business operations.

(d) Dividends are business income where the stock with respect to which the dividends are received arises out of or was acquired in the regular course of the taxpayer's trade or business operations or where the purpose for acquiring and holding the stock is related to or incidental to such trade or business operations.

(e) Patent and copyright royalties are business income where the patent or copyright with respect to which the royalties were received arises out of or was created in the regular course of the taxpayer's trade or business operations or where the purpose for acquiring and holding the patent or copyright is related to or incidental to such trade or business operations.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3271, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-74 Proration of deductions

In most cases an allowable deduction of a taxpayer will be applicable only to the business income arising from a particular trade or business or to a particular item of nonbusiness income. In some cases an allowable deduction may be applicable to the business incomes of more than one (1) trade or business and to several items of nonbusiness income. In such cases the deduction shall be prorated among such trades or businesses and such items of nonbusiness income in a manner which fairly distributes the deduction among the classes of income to which it is applicable.

In filing returns with this state, if the taxpayer departs from or modifies the manner of prorating any such deduction used in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

If the returns or reports filed by a taxpayer with all states to which the taxpayer reports under the multistate tax compact or the uniform division of income for tax purposes act are not uniform in the application or proration of any deduction, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3289, 79-32,141; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-75 Definitions

(a) Apportionment means the division of business income between states by the use of a formula containing apportionment factors.

(b) Allocation means the assignment of nonbusiness income to a particular state.

(c) Business activity means the transactions and activity occurring in the regular course of a particular trade or business of a taxpayer.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3271, 79-3272, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-76 Apportionment

If the business activity in respect to any trade or business of a taxpayer occurs both within and without this state, and if by reason of such business activity the taxpayer is taxable in another state, the portion of the net income (or net loss) arising from such trade or business which is derived from sources within this state shall be determined by apportionment in accordance with K.S.A. 79-3279.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3272, 79-3279, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-77 Combined income method of reporting

If a particular trade or business is carried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271 et seq., and 79-4301, article IV or in these regulations shall preclude the use of a combined income method of reporting whereby the entire business income of such trade or business is apportioned in accordance with K.S.A. 79-3279 to 79-3287 and 79-4301, article IV.9. to IV.17.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3288, 79-32,141; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-78 Allocation

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or without this state in accordance with K.S.A. 79-3275 through 79-3278.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3272, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-79 Consistency and uniformity in reporting

In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income or nonbusiness income in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

If the returns or reports filed by a taxpayer for all states to which the taxpayer reports under the multistate tax compact or the uniform division of income for tax purposes act are not uniform in the classification of income as business or nonbusiness income, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3289, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-80 Taxable in another state; in general

The taxpayer is subject to the allocation and apportionment if it has income from business activity that is taxable both within and without this state. A taxpayer's income from business activity is taxable without this state if such taxpayer, by reason of such business activity (i.e., the transactions and activity occurring in the regular course of a particular trade or business), is taxable in another state pursuant to K.S.A. 79-3273 and 79-4301, article IV.3.

A taxpayer is not taxable in another state with respect to a particular trade or business merely because the taxpayer conducts activities in such other state pertaining to the production of nonbusiness income or business activities relating to a separate trade or business.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3273, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-81 Taxable in another state; when a corporation is "subject to" a tax under K

S.A. 79-3273 (1) and 79-4301, article IV.3.(1). A taxpayer is "subject to" one (1) of the taxes, specified in K.S.A. 79-3273(1) and 79-4301, article IV.3.(1) if it carries on business activities in such state and such state imposes such a tax thereon. Any taxpayer which asserts that it is subject to one (1) of the taxes specified in K.S.A. 79-3273(1) or 79-4301, article IV.3.(1) in another state shall furnish to the director of taxation upon his request evidence to support such assertion. The director of taxation may request that such evidence include proof that the taxpayer has filed the requisite tax return in such other state and has paid any taxes imposed under the law of such other state; the taxpayer's failure to produce such proof may be taken into account in determining whether the taxpayer in fact is subject to one (1) of the taxes specified in K.S.A. 79-3273 and K.S.A. 79-4301, article IV.3.(1) in such other state.

If the taxpayer voluntarily files and pays one (1) or more of such taxes when not required to do so by the laws of that state or pays a minimal fee for qualification, organization or for the privilege of doing business in that state, but (a) does not actually engage in business activity in that state, or

(b) does actually engage in some business activity, not sufficient for nexus, and the minimum tax bears no relation to the taxpayer's business activity within such state, the taxpayer is not "subject to" one of the taxes specified within the meaning of K.S.A. 79-3273 and K.S.A. 79-4301, article IV.3.(1).

The concept of taxability in another state is based upon the premise that every state in which the taxpayer is engaged in business activity may impose an income tax even though every state does not do so. In states which do not, other types of taxes may be imposed as a substitute for an income tax. Therefore, only those taxes enumerated in K.S.A. 79-3273 and 79-4301, article IV.3.(1) which may be considered as basically revenue raising rather than regulatory measures shall be considered in determining whether the taxpayer is "subject to" one of the taxes specified in K.S.A. 79-3273 and 79-4301, article IV.3.(1) in another state.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3273, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-82 Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax

The second test, that of K.S.A. 79-3273(2) and 79-4301, article IV.3.(2), applies if the taxpayer's business activity is sufficient to give the state jurisdiction to impose a net income tax by reason of such business activity under the constitution and statutes of the United States. Jurisdiction to tax is not present where the state is prohibited from imposing the tax by reason of the provisions of Public Law 86-272, 15 U.S.C.A. Sections 381-385. In the case of any "state" as defined in K.S.A. 79-3271(h) and K.S.A. 79-4301, article IV.1.(h), other than a state of the United States or political subdivision of such state, the determination of whether such "state" has jurisdiction to subject the taxpayer to a net income tax shall be made as though the jurisdictional standards applicable to a state of the United States applied in that "state." If jurisdiction is otherwise present, such "state" is not considered as without jurisdiction by reason of the provisions of a treaty between that state and the United States.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3273, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-83 Apportionment formula

All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in K.S.A. 79-3279 and 79-4301, article IV.9. The elements of the apportionment formula are the property factor, the payroll factor and the sales factor of the trade or business of the taxpayer.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3279, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-84 Property factor; in general

The property factor of the apportionment formula for each trade or business of the taxpayer shall include all real and tangible personal property owned or rented by the taxpayer and used during the tax period in the regular course of such trade or business. The term "real and tangible personal property" includes land, buildings, machinery, stocks of goods, equipment, and other real and tangible personal property but does not include coin or currency. Property used in connection with the production of nonbusiness income shall be excluded from the property factor. Property used both in the regular course of taxpayer's trade or business and in the production of nonbusiness income shall be included in the factor only to the extent the property is used in the regular course of taxpayer's trade or business. The method of determining that portion of the value to be included in the factor will depend upon the facts of each case. The property factor shall include the average value of property includable in the factor.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3280, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-85 Property factor; property used for the production of business income

Property shall be included in the property factor if it is actually used or is available for or capable of being used during the tax period in the regular course of the trade or business of the taxpayer. Property held as reserves or standby facilities or property held as a reserve source of materials shall be included in the factor. Property or equipment under construction during the tax period, (except inventoriable goods in process) shall be excluded from the factor until such property is actually used in the regular course of the trade or business of the taxpayer. If the property is partially used in the regular course of the trade or business of the taxpayer while under construction, the value of the property to the extent used shall be included in the property factor. Property used in the regular course of the trade or business of the taxpayer shall remain in the property factor until its permanent withdrawal is established by an identifiable event such as its conversion to the production of nonbusiness income, its sale, or the lapse of an extended period of time (normally, five years) during which the property is held for sale.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3280, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-86 Property factor; consistency in reporting

In filing returns with this state, if the taxpayer departs from or modifies the manner of valuing property, or of excluding or including property in the property factor, used in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

If the returns or reports filed by the taxpayer with all states to which the taxpayer reports under the multistate tax compact or the uniform division of income for tax purposes act are not uniform in the valuation of property and in the exclusion or inclusion of property in the property factor, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3289, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-87 Property factor; numerator

The numerator of the property factor shall include the average value of the real and tangible personal property owned or rented by the taxpayer and used in this state during the tax period in the regular course of the trade or business of the taxpayer. Property in transit between locations of the taxpayer to which it belongs shall be considered to be at the destination for purposes of the property factor. Property in transit between a buyer and seller which is included by a taxpayer in the denominator of its property factor in accordance with its regular accounting practices shall be included in the numerator according to the state of destination. The value of mobile or movable property such as construction equipment, trucks or leased electronic equipment which are located within and without this state during the tax period shall be determined for purposes of the numerator of the factor on the basis of total time within the state during the tax period. An automobile assigned to a traveling employee shall be included in the numerator of the factor of the state to which the employee's compensation is assigned under the payroll factor or in the numerator of the state in which the automobile is licensed.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3280, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-88 Property factor; valuation of owned property

Property owned by the taxpayer shall be valued at its original cost. As a general rule "original cost" is deemed to be the basis of the property for federal income tax purposes (prior to any federal adjustments) at the time of acquisition by the taxpayer and adjusted by subsequent capital additions or improvements thereto and partial disposition thereof, by reason of sale, exchange, abandonment, etc.

If original cost of property is unascertainable, the property is included in the factor at its fair market value as of the date of acquisition by the taxpayer.

Inventory of stock of goods shall be included in the factor in accordance with the valuation method used for federal income tax purposes.

Property acquired by gift or inheritance shall be included in the factor at its basis for determining depreciation for federal income tax purposes.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3281, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-89 Property factor; valuation of rented property

Property rented by the taxpayer is valued at eight (8) times its net annual rental rate. The net annual rental rate for any item of rented property is the annual rental rate paid by the taxpayer for such property, less the aggregate annual subrental rates paid by subtenants of the taxpayer.

Subrents are not deducted when the subrents constitute business income because the property which produces the subrents is used in the regular course of a trade or business of the taxpayer when it is producing such income. Accordingly there is no reduction in its value.

"Annual rental rate" means the amount paid as rental for property for a 12-month period (i.e., the amount of the annual rent). Where property is rented for less than a 12-month period, the rent paid for the actual period of rental shall constitute the "annual rental rate" for the tax period. However, where a taxpayer has rented property for a term of twelve (12) or more months and the current tax period covers a period of less than twelve (12) months, the rent paid for the short tax period shall be annualized. If the rental term is for less than twelve (12) months, the rent shall not be annualized beyond its term. Rent shall not be annualized because of the uncertain duration when the rental term is on a month to month basis.

"Annual rent" means the actual sum of money or other consideration payable, directly or indirectly, by the taxpayer or for its benefit for the use of the property and includes: (a) Any amount payable for the use of real or tangible personal property, or any part thereof, whether designated as a fixed sum of money or as a percentage of sales, profits or otherwise.

(b) Any amount payable as additional rental or in lieu of rents, such as interest, taxes, insurance, repairs or any other items which are required to be paid by the terms of the lease or other arrangement, not including amounts paid as service charges, such as utilities, janitor services, etc. If a payment includes rent and other charges unsegregated, the amount of rent shall be determined by consideration of the relative values of the rent and the other items.

"Annual rent" does not include incidental day-to-day expenses such as hotel or motel accommodations, daily rental of automobiles, etc.

Leasehold improvements shall, for the purposes of the property factor, be treated as property owned by the taxpayer regardless of whether the taxpayer is entitled to remove the improvements or the improvements revert to the lessor upon expiration of the lease. Hence, the original cost of leasehold improvements shall be included in the factor.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3281, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-90 Property factor; averaging property values

As a general rule the average value of property owned by the taxpayer shall be determined by averaging the values at the beginning and ending of the tax period. However, the director of taxation may require or allow averaging by monthly values if such method of averaging is required to properly reflect the average value of the taxpayer's property for the tax period.

Averaging by monthly values will generally be applied if substantial fluctuations in the values of the property exist during the tax period or where property is acquired after the beginning of the tax period or disposed of before the end of the tax period.

Averaging with respect to rented property is achieved automatically by the method of determining the net annual rental rate of such property as set forth in K.A.R. 92-12-89.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3282, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-91 Payroll factor; in general

(a) The payroll factor of the apportionment formula for each trade or business of the taxpayer shall include the total amount paid by the taxpayer in the regular course of its trade or business for compensation during the tax period.

(b) The total amount "paid" to employees shall be determined upon the basis of the taxpayer's accounting method. If the taxpayer has adopted the accrual method of accounting, all compensation properly accrued shall be deemed to have been paid. Notwithstanding the taxpayer's method of accounting, at the election of the taxpayer, compensation paid to employees may be included in the payroll factor by use of the cash method if the taxpayer is required to report such compensation under such method for unemployment compensation purposes.

(c) The compensation of any employee on account of activities which are connected with the production of nonbusiness income shall be excluded from the factor.

(d) The term "compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. Payments made to an independent contractor or any other person not properly classifiable as an employee shall be excluded. Only amounts paid directly to employees shall be included in the payroll factor. Amounts considered paid directly include the value of board, rent, housing, lodging, and other benefits or services furnished to employees by the taxpayer in return for personal services when the amounts constitute income to the recipient under the federal internal revenue code. In the case of employees not subject to the federal internal revenue code such as those employed in foreign countries, the determination of whether the benefits or services would constitute income to the employees shall be made as though the employees were subject to the federal internal revenue code. The term "employee" means any officer of a corporation, or any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee. Generally, a person will be considered to be an employee if the person is included by the taxpayer as an employee for purposes of the payroll taxes imposed by the federal insurance contributions act; except that, since certain individuals are included within the term "employees" in the federal insurance contributions act who would not be employees under the usual common-law rules, it may be established that a person who is included as an employee for purposes of the federal insurance contributions act is not an employee for purposes of this regulation.

(e) In filing returns with this state, if the taxpayer departs from or modifies the treatment of compensation paid used in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

(f) If the returns or reports filed by the taxpayer with all states to which the taxpayer reports under the multistate tax compact or the uniform division of income for tax purposes act are not uniform in the treatment of compensation paid, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

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History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3283, 79-3289, 79-4301; effective May 1, 1979; amended May 1, 1986.)

Kan. Admin. Regs. § 92-12-92 Payroll factor; denominator

The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose services are performed entirely in a state where the taxpayer is immune from taxation, for example, by Public Law 86-272, is included in the denominator of the payroll factor.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3283, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-93 Payroll factor; numerator

The numerator of the payroll factor is the total amount paid in this state during the tax period by the taxpayer for compensation. The tests in K.S.A. 79-3284 and 79-4301, article IV.14. to be applied in determining whether compensation is paid in this state are derived from the model unemployment compensation act. Accordingly, if compensation paid to employees is included in the payroll factor by use of the cash method of accounting or if the taxpayer is required to report such compensation under such method for unemployment compensation purposes, it shall be presumed that the total wages reported by the taxpayer to this state for unemployment compensation purposes constitute compensation paid in this state except for compensation excluded pursuant to this regulation, K.A.R. 92-12-91, 92-12-92 and 92-12-94. The presumption may be overcome by satisfactory evidence that an employee's compensation is not properly reportable to this state for unemployment compensation purposes.

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History

• History: (Authorized by K.S.A. 79-3236, 79-3283, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-94 Payroll factor; compensation paid in this state

Compensation is paid in this state if any of the following tests, applied consecutively, are met: (a) The employee's service is performed entirely within in the state.

(b) The employee's service is performed both within and without the state, but the service performed without the state is incidental to the employee's service within the state. The word "incidental" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction.

(c) If the employee's services are performed both within and without this state, the employee's compensation will be attributed to this state: (1) If the employee's base of operations is in this state; or

(2) If there is no base of operations in any state in which some part of the service is performed, but the place from which the service is directed or controlled is in this state; or

(3) If the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed but the employee's residence is in this state.

The term "place from which the service is directed or controlled" refers to the place from which the power to direct or control is exercised by the taxpayer.

The term "base of operations" is the place of more or less permanent nature from which the employee starts his work and to which he customarily returns in order to receive instructions from the taxpayer, or communications from his customers or other persons, or to replenish stock or other materials, repair equipment, or perform any other functions necessary to the exercise of his trade or profession at some other point or points.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3284, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-95 Sales factor; in general

For the purposes of the sales factor of the apportionment formula for each trade or business of the taxpayer, the term "sales" means all gross receipts derived by the taxpayer from transactions and activity in the regular course of such trade or business. The following are rules for determining "sales"; (a) In the case of a taxpayer engaged in manufacturing and selling or purchasing and reselling goods or products, "sales" includes all gross receipts from the sales of such goods or products (or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the tax period) held by the taxpayer primarily for sale to customers in the ordinary course of its trade or business. Gross receipts for this purpose means gross sales less returns and allowances, and includes all interest income, service charges, carrying charges, or time-price differential charges incidental to such sales. Federal and state excise taxes (including sales taxes) shall be included as part of such receipts if such taxes are passed on to the buyer or included as part of the selling price of the product.

(b) In the case of cost plus fixed fee contracts, such as the operation of a government-owned plant for a fee, "sales" includes the entire reimbursed cost, plus the fee.

(c) In the case of a taxpayer engaged in providing services, such as the operation of an advertising agency, or the performance of equipment service contracts, research and development contracts, "sales" includes the gross receipts from the performance of such services including fees, commissions, and similar items.

(d) In the case of a taxpayer engaged in renting real or tangible property, "sales" includes the gross receipts from the rental, lease, or licensing the use of the property.

(e) In the case of a taxpayer engaged in the sale, assignment, or licensing of intangible personal property such as patents and copyrights, "sales" includes the gross receipts therefrom.

(f) If a taxpayer derives receipts from the sale of equipment used in its business, such receipts constitute "sales."

In some cases certain gross receipts should be disregarded in determining the sales factor in order that the apportionment formula will operate fairly to apportion to this state the income of the taxpayer's trade or business.

In filing returns with this state, if the taxpayer departs from or modifies the basis for excluding or including gross receipts in the sales factor used in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

If the returns or reports filed by the taxpayer with all states to which the taxpayer reports under the multistate tax compact or the uniform division of income for tax purposes act are not uniform in the inclusion or exclusion of gross receipts, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3285, 79-3288, 79-3289, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-96 Sales factor; denominator

The denominator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under K.A.R. 92-12-103.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3285, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-97 Sales factor; numerator

The numerator of the sales factor shall include gross receipts attributable to this state and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charges, carrying charges, or time-price differential charges incidental to such gross receipts, shall be included regardless of the place where the accounting records are maintained or the location of the contract or other evidence of indebtedness.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3285, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-98 Sales factor; sales of tangible personal property in this state

Gross receipts from sales of tangible personal property (except sales to the United States government) are in this state: (a) If the property is delivered or shipped to a purchaser within this state regardless of the free on board point or other conditions of sale; or

(b) If the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and the taxpayer is not taxable in the state of the purchaser.

Property shall be deemed to be delivered or shipped to a purchaser within this state if the recipient is located in this state, even though the property is ordered from outside this state.

Property is delivered or shipped to a purchaser within this state if the shipment terminates in this state, even though the property is subsequently transferred by the purchaser to another state.

The term "purchaser within this state" shall include the ultimate recipient of the property if the taxpayer in this state, at the designation of the purchaser, delivers to or has the property shipped to the ultimate recipient within this state.

When property being shipped by a seller from the state of origin to a consignee in another state is diverted while enroute to a purchaser in this state, the sales are in this state.

If the taxpayer is not taxable in the state of the purchaser, the sale is attributed to this state if the property is shipped from an office, store, warehouse, factory, or other place of storage in this state.

If a taxpayer whose salesman operates from an office located in this state makes a sale to a purchaser in another state in which the taxpayer is not taxable and the property is shipped directly by a third party to the purchaser, the following rules apply: (a) If the taxpayer is taxable in the state from which the third party ships the property, then the sale is in such state.

(b) If the taxpayer is not taxable in the state from which the property is shipped, then the sale is in this state.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3286, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-99 Sales factor; sales of tangible personal property to United States government in this state

Gross receipts from sales of tangible personal property to the United States government are in this state if the property is shipped from an office, store, warehouse, factory, or other place of storage in this state. For the purposes of this regulation, only sales for which the United States government makes direct payment to the seller pursuant to the terms of a contract constitute sales to the United States government. Thus, as a general rule, sales by a subcontractor to the prime contractor, the party to the contract with the United States government, do not constitute sales to the United States government.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3286, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-100 Sales factor; sales other than sales of tangible personal property in this state

(a) Gross receipts from transactions other than sales of tangible personal property (including transactions with the United States government) are attributed to this state if the income producing activity which gave rise to the receipts is performed wholly within this state. Also, gross receipts are attributed to this state, if, with respect to a particular item of income, the income producing activity is performed within and without this state but the greater proportion of the income producing activity is performed in this state, based on costs of performance.

The term "income producing activity" applies to each separate item of income and means the transactions and activity directly engaged in by the taxpayer in the regular course of its trade or business for the ultimate purpose of obtaining gains or profit. Such activity does not include transactions and activities performed on behalf of a taxpayer, such as those conducted on its behalf by an independent contractor. Accordingly, income producing activity includes but is not limited to the following:

(1) The rendering of personal services by employees or the utilization of tangible and intangible property by the taxpayer in performing a service.

(2) The sale, rental, leasing, licensing or other use of real property.

(3) The rental, leasing, licensing or other use of tangible personal property.

(4) The sale, licensing or other use of intangible personal property.

The mere holding of intangible personal property is not, of itself, an income producing activity.

The term "costs of performance" means direct costs determined in a manner consistent with generally accepted accounting principles and in accordance with accepted conditions or practices in the trade or business of the taxpayer.

(b) The following are special rules for determining when receipts from the income producing activities described below are in this state:

(1) Gross receipts from the sale, lease, rental or licensing of real property are in this state if the real property is located in this state.

(2) Gross receipts from the rental, lease, or licensing of tangible personal property are in this state if the property is located in this state. The rental, lease, licensing or other use of tangible personal property in this state is a separate income producing activity from the rental, lease, licensing or other use of the same property while located in another state; consequently, if property is within and without this state during the rental, lease or licensing period, gross receipts attributable to this state shall be measured by the ratio which the time the property was physically present or was used in this state bears to the total time or use of the property everywhere during such period.

(3) Gross receipts for the performance of personal services are attributable to this state to the extent such services are performed in this state. If services relating to a single item of income are performed partly within and partly without this state, the gross receipts for the performance of such services shall be attributable to this state only if a greater proportion of the services was performed in the state, based on costs of performance. Usually, where services are performed partly within and partly without this state, the services performed in each state will constitute a separate income producing activity; in such case the gross receipts for the performance of services attributable to this state shall be measured by the ratio which the time spent in performing such services in this state bears to the total time spent in performing such services everywhere. Time spent in performing services includes the amount of time expended in the performance of a contract or other obligation which gives rise to such gross receipts. Personal service not directly connected with the performance of the contract or other obligation, as for example, time expended in negotiating the contract, is excluded from the computations.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3287, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-101 Special rules; in general

K.S.A. 79-3288 and 79-4301, article IV.18. permit a departure from the allocation and apportionment provisions of K.S.A. 79-3271 et seq., and 79-4301, article IV in limited and specific cases. This regulation may be invoked in specific cases where unusual fact situations (which ordinarily will be unique and nonrecurring) produce incongruous results under the apportionment and allocation provisions contained in K.S.A. 79-3271 et seq., and 79-4301, article IV.

In the absence of unusual fact situations, the director of taxation may, in his discretion, establish appropriate procedures to determine the apportionment factors for any industry when it is found that the apportionment and allocation provisions of K.S.A. 79-3271 et seq., and 79-4301, article IV do not adequately represent the extent of the taxpayer's business activity in this state, but such procedures shall be applied uniformly within any such industry.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3288, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-102 Special rules; property factor

The following special rules are established in respect to the property factor of the apportionment formula: (a) If the subrents taken into account in determining the net annual rental rate under K.A.R. 92-12-89 produce a negative or clearly inaccurate value for any item of property, another method which will properly reflect the value of rented property may be required by the director of taxation or requested by the taxpayer.

In no case however shall such value be less than an amount which bears the same ratio to the annual rental rate paid by the taxpayer for such property as the fair market value of that portion of the property used by the taxpayer bears to the total fair market value of the rented property.

(b) If property owned by others is used by the taxpayer at no charge, or rented by the taxpayer for a nominal rate, the net annual rental rate for such property shall be determined on the basis of a reasonable market rental rate for such property.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3288, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-103 Special rules; sales factor

The following special rules are established in respect to the sales factor of the apportionment formula: (a) Where substantial amounts of gross receipts arise from an incidental or occasional sale of a fixed asset used in the regular course of the taxpayer's trade or business, such gross receipts shall be excluded from the sales factor.

(b) Insubstantial amounts of gross receipts arising from incidental or occasional transactions or activities may be excluded from the sales factor unless such exclusion would materially affect the amount of income apportioned to this state.

(c) Where the income producing activity in respect to business income from intangible personal property can be readily identified, such income is included in the denominator of the sales factor and, if the income producing activity occurs in this state, in the numerator of the sales factor as well.

Where business income from intangible property cannot readily be attributed to any particular income producing activity of the taxpayer, such income cannot be assigned to the numerator of the sales factor for any states and shall be excluded from the denominator of the sales factor.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236, 79-3288, 79-4301; effective May 1, 1979.)

Kan. Admin. Regs. § 92-12-104 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 79-3236, 79-3291; effective May 1, 1979; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-12-105 Contribution to income; debtor setoff

(a) As used in K.S.A. 75-6202, and amendments thereto, "contribution to income" shall mean that portion of the income of a spouse filing a joint return that is subject to withholding, or that can be otherwise determined, from information filed with the return, to have been received by that spouse individually. Income that cannot be determined, from information filed with the Kansas income tax return, to have been received by either spouse individually shall be considered attributable to each spouse at the ratio of the income that has been determined to have been received individually by each spouse to the total income of both spouses. If the amount reported as Kansas adjusted gross income does not include income subject to Kansas tax received by either spouse individually, this amount shall be considered to have been contributed equally by each spouse.

(b)The amount of the refund shall be adjusted to properly reflect the debtor's contribution to income if the debtor proves either of the following:

(1) Any of the income attributed to the debtor was received by the debtor's spouse individually and should not have been attributed to the debtor for the purpose of determining contribution to income.

(2) Any of the income attributed wholly or partly to the debtor's spouse should have been attributed to the debtor.

(c) Income shall not be attributed to either spouse individually unless the debtor proves either of the following:

(1) Only one spouse had an ownership interest in the source of the income at the time it was received.

(2) In the case of earned income not subject to Kansas withholding tax, the income was earned solely by one spouse.

If the debtor proves that the proportionate ownership interest in an income source is not the same as the ratio determined under subsection (a), the amount of refund shall be adjusted accordingly.

(d) Questions regarding the proper computation of contribution to income as specified in this regulation may be raised at the hearing provided for in K.S.A. 75-6207, and amendments thereto.

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History

• History: (Authorized by K.S.A. 75-6203; implementing K.S.A. 2000 Supp. 75-6202; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended May 10, 2002.)

Kan. Admin. Regs. § 92-12-106 Composite returns for nonresident partners and shareholders

(a) Any partnership or S corporation required to file a return under the Kansas income tax act may file a composite income tax return for all nonresident partners or nonresident shareholders that derive income from the partnership or S corporation. Nonresident partners and nonresident shareholders included in a composite return shall not file a separate income tax return.

(b) Any nonresident partner or nonresident shareholder may be included in a composite return unless the partner or shareholder has income from a Kansas source other than the partnership or S corporation.

(c) Each composite return shall list the name, address, social security number, and the percentage of ownership of each nonresident partner or nonresident shareholder.

(d) Each composite return shall be filed and any tax due paid by the partnership or S corporation on or before the 15th day of the fourth month following the close of the taxable year of the partnership or S corporation.

(e) Each return shall be filed in the manner specified by the director of taxation.

(f) Trusts shall not be included in a composite return. Each trust shall file a separate income tax return on a form provided by the director.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3220; effective May 1, 1988; amended May 10, 2002.)

Kan. Admin. Regs. § 92-12-109 Report of income adjusted by internal revenue service

The revenue agent's report detailing adjustments made by the internal revenue service and the amended return reporting these adjustments to the director shall be sent separate from any other document except those required by this regulation. If federal taxable income, in the case of a corporation, or federal adjusted gross income, in the case of an individual, on the Kansas income tax return as originally filed is not the same as reported on the revenue agent's report, a reconciliation and explanation as to the difference shall also be submitted.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3230; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)

Kan. Admin. Regs. § 92-12-110 Combined income method of reporting; surtax exemption

Each corporation filing a Kansas income tax return using the combined income method of reporting with more than one entity of the combined group doing business in Kansas, may report the total Kansas combined income and pay the tax due by filing one Kansas income tax return. When a corporation uses this method for a taxable year, the corporation shall continue to use this method for all future years or as long as the Kansas combined return is utilized.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3220; effective May 1, 1987.)

Kan. Admin. Regs. § 92-12-111 Special rules; airlines

(a) Apportionment of business income. When an airline has income from sources both within and without the state of Kansas, the amount of business income from sources within the state of Kansas shall be determined pursuant to this regulation.

(b) The following definitions are applicable to the terms used in the apportionment factor descriptions:

(1) "Value of owned real and tangible personal property" shall mean its original cost.

(2) "Cost of aircraft by type" means the average original cost or value of aircraft by type which are ready for flight.

(3) "Original cost" means the initial federal tax basis of the property plus the value of capital improvements to such property, except, for this purpose, it shall be presumed that safe harbor leases are not true leases and do not affect the original initial federal tax basis of the property.

(4) "Average value" of property means the amount determined by averaging the values at the beginning and end of the income year. However, the department of revenue may require the averaging of monthly values during the income year if averaging is necessary to reflect properly the average value of the airline's property.

(5) The "value of rented real and tangible personal property" means the product of eight times the net annual rental rate.

(6) "Net annual rental rate" means the annual rental rate paid by the taxpayer.

(7) "Property used during the income year" includes property which is available for use in the taxpayer's trade or business during the income year.

(8) "Aircraft ready for flight" means aircraft owned or acquired through rental or lease, except for an interchange, which are in the possession of the taxpayer and are available for service on the taxpayer routes.

(9) "Revenue service" means the use of aircraft ready for flight for the production of revenue.

(10) "Transportation revenue" means revenue earned by transporting passengers, freight and mail as well as revenue earned from such things as liquor sales and pet crate rentals.

(11) "Departures" means all takeoffs, whether they are regularly scheduled or charter flights, that occur during revenue service.

(c) Property factor.

(1) Owned aircraft shall be valued at its original cost and rented aircraft shall be valued at eight times the net annual rental rate. The use of the taxpayer's owned or rented aircraft in an interchange program with another air carrier will not constitute a rental of the aircraft by the airline to the other participating airline. The aircraft used in an interchange program shall be accounted for in the property factor of the owner. Parts and other expendables, including parts for use in contract overhaul work, shall be valued at cost.

(2) The denominator of the property factor shall be the average value of all of the taxpayer's real and tangible personal property owned or rented and used during the income year. The numerator of the property factor shall be the average value of the taxpayer's real and tangible property owned or rented and used in the state of Kansas during the income year. To determine the numerator of the property factor, all property except aircraft ready for flight shall be included in the numerator of the property factor. Aircraft ready for flight shall be included in the numerator of the property factor in the ratio calculated as follows: Departures of aircraft from locations in the state of Kansas weighted as to the cost and value of aircraft by type compared to total departures similarly weighted.

(d) Payroll factor.

(1) The denominator of the payroll factor is the total compensation paid everywhere by the taxpayer during the income year. The numerator of the payroll factor is the total amount paid in the state of Kansas during the income year by the taxpayer for compensation.

(2) Compensation paid to non-flight employees shall be included in the numerator as provided in K.A.R. 92-12-93 and 92-12-94. Compensation to flight personnel, including the air crew aboard an aircraft which assist in the operations of the aircraft or the welfare of the passengers while in the air, shall be included in the ratio that departures of aircraft from locations in the state of Kansas, weighted as to the cost and value of aircraft by type compared to total departures similarly weighted, multiplied by the total flight personnel compensation.

(e) Sales factor.

(1) The transportation revenue derived from transactions and activities in the regular course of the trade or business of the taxpayer and miscellaneous sales of merchandise are included in the denominator of the revenue factor. Passive income items, including but not limited to items such as interest, rental income, dividends, and proceeds, shall not be included in the denominator. Proceeds and net gains or losses from sales of an aircraft shall not be included in the denominator.

(2) The numerator of the revenue factor is the total revenue of the taxpayer in the state of Kansas during the income year. The total revenue of the taxpayer in Kansas during the income year is the result of the following calculation: The ratio of departures of aircraft in Kansas weighted as to the cost and value of aircraft by type, as compared to total departures similarly weighted multiplied by the total transportation revenue. The product of this calculation is to be added to any non-flight revenues directly attributable to the state of Kansas.

(f) The taxpayer shall maintain the records necessary to arrive at departures by type of aircraft as used in these regulations. These records are subject to review by the department of revenue.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3288; effective May 1, 1987.)

Kan. Admin. Regs. § 92-12-112 Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations

(a) The Kansas destination sales of tangible property of a corporation shall be assigned to the Kansas sales factor numerator if the Kansas activity of any unitary group member exceeds the solicitation of orders.

(b) Sales made by a corporation from a Kansas location into a state where the activity of any unitary group member exceeds the solicitation of orders shall be excluded from the Kansas sales factor numerator.

(c) The accounting method in this regulation shall be utilized prospectively for the taxable years beginning after December 31, 1990.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3285, 79-3286; effective June 1, 1992.)

Kan. Admin. Regs. § 92-12-113 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 2004 Supp. 79-32,206; effective April 22, 2005; revoked Nov. 15, 2024.)

Kan. Admin. Regs. § 92-12-114 Determining transportation income within a unitary group

If a unitary group of corporations consists of one or more corporations engaged in railroad or interstate motor carrier operations, including the interstate transport of persons or property for hire by rail or motor carrier, and one or more corporations not engaged in railroad or interstate motor carrier operations, the following method shall be used to determine the apportionable income of the group members engaged in railroad or interstate motor carrier operations.

(a) A three-factor formula consisting of property, payroll, and sales shall be used to divide the apportionable business income of the unitary group between each corporation engaged in railroad or interstate motor carrier operations and all other members of the unitary group. The apportionment factor numerators shall consist of the property, payroll, and sales of each corporation engaged in railroad or interstate motor carrier operations. The apportionment factor denominators shall consist of the property, payroll, and sales of the entire unitary group. For purposes of this subsection, the property, payroll, and sales factors shall be as defined in the uniform division of income for tax purposes act, K.S.A. 79-3271 et seq., and amendments thereto, and the regulations promulgated under this act.

(b) The apportionable business income of each corporation engaged in railroad or interstate motor carrier operations shall be determined by multiplying the apportionable business income of the unitary group by the fraction computed according to subsection (a).

(c) The apportionable business income of each corporation engaged in railroad or interstate motor carrier operations as determined according to subsection (b) shall then be apportioned to this state by using the single-factor mileage formula set forth in K.S.A. 79-3279(a), and amendments thereto.

(d) The apportionable business income of each corporation in the unitary group that is not engaged in railroad or interstate motor carrier operations shall be determined by subtracting the amount determined in subsection (b) from the apportionable business income of the unitary group.

(e) The apportionable business income of each corporation in the unitary group that is not engaged in railroad or interstate motor carrier operations, as determined in subsection (d), shall be apportioned to this state by using the applicable apportionment formula specified in K.S.A. 79-3279(b), and amendments thereto.

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History

• History: (Authorized by K.S.A. 2007 Supp. 75-5155; implementing K.S.A. 79-32,141; effective June 20, 2008.)

Kan. Admin. Regs. § 92-12-120 Definition of qualified taxpayer

A "qualified taxpayer," as defined in K.S.A. 79-32,211(b)(4) and amendments thereto, shall not be considered to be a "community service organization," as defined in K.S.A. 79-32,195(d) and amendments thereto.

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History

• History: (Authorized by K.S.A. 2004 Supp. 75-5155; implementing K.S.A. 2004 Supp. 79-32,211; effective March 24, 2006.)

Kan. Admin. Regs. § 92-12-121 Incurred qualified expenditures

Before a qualified taxpayer may qualify for a credit allowed under K.S.A. 79-32,211, and amendments thereto, both of the following conditions shall have been met: (a) The qualified taxpayer has incurred "qualified expenditures," as defined in K.S.A. 79-32,211(b) and amendments thereto, for the restoration and preservation of a qualified historic structure; and

(b) either the qualified expenditures have been paid in full or the qualified taxpayer has entered into a legal document that outlines the scope of the restoration and preservation work and identifies the date by which the qualified expenditures are to be paid in full by the qualified taxpayer.

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History

• History: (Authorized by K.S.A. 2005 Supp. 75-5155; implementing K.S.A. 2005 Supp. 79-32,211; effective March 24, 2006.)

Kan. Admin. Regs. § 92-12-130 Amount of tax credit

For each employer that has established a "small employer health benefit plan" or made any contributions to the "health savings account" of an "eligible employee," as these terms are defined in K.S.A. 40-2239 and amendments thereto, after December 31, 2004, the amount of tax credit allowed shall be the following: (a) For the first 12 months of the employer's participation, the lesser of the following:

(1) $70 per month for each eligible employee; or

(2) the actual amount paid by the employer per month for each eligible employee;

(b) for the second 12 months of the employer's participation, the lesser of the following:

(1) $50 per month for each eligible employee; or

(2) the actual amount paid by the employer per month for each eligible employee; and

(c) for the third 12 months of the employer's participation, the lesser of the following:

(1) $35 per month for each eligible employee; or

(2) the actual amount paid by the employer for each month per eligible employee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 40-2246, as amended by L. 2005, ch. 118, §4; effective March 24, 2006.)

Kan. Admin. Regs. § 92-12-140 Scope; definitions

(a) This regulation and K.A.R. 92-12-142 shall apply to the community college and technical college contribution tax credit program described in K.S.A. 79-32,261(a)(2) and amendments thereto.

(b) For the purposes of this regulation and K.A.R. 92-12-142, each of the following terms has the meaning specified in this regulation:

(1) "Contribution" shall include the donation of cash, stocks and bonds, personal property, or real estate.

(A) Stocks and bonds shall be valued at the stock market price on the date of the transfer.

(B) Personal property shall be valued at the lesser of its fair market value or cost to the donor. The value may be inclusive of costs incurred in making the contribution but shall not include sales tax. If the donor received the personal property as a gift or inheritance and the item is considered a rare and valuable antique or work of art, an independent appraisal may be necessary in determining fair market value.

(C) Contributions of real estate shall be allowable for credit if title to the real estate is in fee simple absolute and is clear of any encumbrances. The amount of credit allowable for contributions of real estate shall be based upon the lesser of two current independent appraisals conducted by state licensed appraisers.

(2) "Contributor" means an individual, business entity, or not-for-profit entity that makes a contribution to an educational institution or the educational institution's endowment association or foundation.

(3) "Educational institution" means either of the following:

(A) A community college as defined in K.S.A. 79-32,261(d)(1) and amendments thereto; or

(B) a technical college as defined in K.S.A. 79-32,261(d)(4) and amendments thereto.

(4) "Endowment association" or "foundation" means an entity dedicated to securing financial support for any educational institution.

(5) "Secretary" means the secretary of revenue or the secretary's designee.

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History

• History: (Authorized by and implementing K.S.A. 2022 Supp. 79-32,261; effective June 20, 2008; amended Oct. 13, 2023.)

Kan. Admin. Regs. § 92-12-141 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008; revoked Oct. 13, 2023.)

Kan. Admin. Regs. § 92-12-142 Tax credit application

(a) Each contributor making a contribution to an educational institution, or to an endowment association or foundation on behalf of the educational institution, shall complete a tax credit application with the educational institution, endowment association, or foundation on a form furnished by the secretary. The application may be filed by electronic means in a manner approved by the secretary. Each application shall include the following information:

(1) The name, address, and either the employer identification number or the social security number of the contributor;

(2) if the contributor is an S-corporation, a partnership, or a limited liability company, the following information:

(A) The name of each shareholder, partner, or member;

(B) the employer identification number or social security number of each shareholder, partner, or member; and

(C) each shareholder's, partner's, or member's proportionate share of the income or loss of the corporation, partnership, or limited liability company;

(3) the name of the educational institution or the endowment association or foundation to which the contribution is being made and the fund in which the contribution will be deposited;

(4) the amount and form of the contribution;

(5) the date of the contribution; and

(6) any other relevant information that the secretary requires.

(b) The chief executive officer of the educational institution, endowment association, or foundation shall submit the completed tax credit application and supporting documentation to the secretary for review. The educational institution, endowment association, or foundation shall receive written notification from the secretary when the application is approved or denied. The chief executive officer of the educational institution, endowment association, or foundation shall provide a copy of this approval or denial to the contributor that has made the contribution.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008.)

Kan. Admin. Regs. § 92-12-143 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008; revoked Oct. 13, 2023.)

Kan. Admin. Regs. § 92-12-144 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008; revoked Oct. 13, 2023.)

Kan. Admin. Regs. § 92-12-145 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-32,113 and K.S.A. 2008 Supp. 79-32,261; implementing K.S.A. 2008 Supp. 79-32,261; effective June 20, 2008; amended May 22, 2009; revoked Oct. 13, 2023.)

Kan. Admin. Regs. § 92-12-146 Definitions

(a) "Contribution," as defined in K.S.A. 2016 Supp. 72-99a02 and amendments thereto, shall include any donation of cash, stocks and bonds, personal property, or real property.

(1) Stocks and bonds shall be valued at the stock market price on the date of the transfer.

(2) Personal property shall be valued at the lesser of its fair market value or the cost to the donor. The value may include costs incurred in making the donation but shall not include sales tax. If the donor received the personal property as a gift or inheritance and the item is considered a rare and valuable antique or work of art, an independent appraisal may be necessary in determining the fair market value.

(3) The donation of real property shall be allowable for tax credit if title to the real property is in fee simple absolute and is clear of any encumbrances. The amount of tax credit allowable for donations of real property shall be based upon the lesser of two current, independent appraisals conducted by state-licensed appraisers.

(b) "Contributor" shall mean any of the following entities making a contribution:

(1) A taxpayer filing an income tax return pursuant to the Kansas income tax act, and amendments thereto;

(2) a taxpayer filing a privilege tax return pursuant to K.S.A. 79-1105c et seq., and amendments thereto; or

(3) a taxpayer filing an insurance premium tax return pursuant to K.S.A. 40-252, and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97; effective Dec. 5, 2014; amended Jan. 5, 2018.)

Kan. Admin. Regs. § 92-12-147 Tax credit agreement

(a) Each scholarship-granting organization for which an allocation of tax credits has been authorized pursuant to L. 2014, ch. 93, sec. 61, and amendments thereto, shall enter into an annual tax credit agreement with the secretary for the scholarship-granting organization's allocation of tax credits.

(b) Each scholarship-granting organization for which an allocation of tax credits has been authorized pursuant to L. 2014, ch. 93, sec. 61, and amendments thereto, shall enter into a new tax credit agreement with the secretary at least one month before the beginning of each calendar year for which the tax credits are available.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 2014, ch. 93, sec. 61; effective Dec. 5, 2014.)

Kan. Admin. Regs. § 92-12-148 Tax credit application

(a) Each contributor making a contribution to a scholarship-granting organization shall complete a tax credit application with the scholarship-granting organization on a form furnished by the secretary. Each application shall include the following information:

(1) The name, address, and either the social security number or the employer identification number of the contributor;

(2) the name of the scholarship-granting organization to which the contribution is being made;

(3) the amount and type of the contribution;

(4) the date of the contribution; and

(5) any other supporting documentation that the secretary requires to review the tax credit application.

(b) Each scholarship-granting organization shall submit the completed tax credit application and supporting documentation to the secretary for review. The application, including the supporting documentation, may be filed by electronic means in a manner approved by the secretary. The scholarship-granting organization shall receive written notification from the secretary when the application is approved or denied. The scholarship-granting organization shall provide a copy of this approval or denial to the contributor that has made the contribution.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97; implementing K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97, and K.S.A. 2016 Supp. 79-32,265; effective Dec. 5, 2014; amended Jan. 5, 2018.)

Kan. Admin. Regs. § 92-12-149 Quarterly reports

Each scholarship-granting organization shall submit a quarterly report indicating the amount of contributions qualifying for tax credits. This report shall be submitted to the secretary on a form furnished by the secretary. Any quarterly report may be filed by electronic means in a manner approved by the secretary. A quarterly report shall be submitted on or before the tenth day following the end of each calendar quarter even if no qualifying contributions are received in that quarter. Each quarterly report shall include the following information:

(a) The name and either the social security number or the employer identification number of each contributor in that quarter;

(b) the amount and type of each contribution received in that quarter;

(c) the total amount of qualified tax credits based on the contributions received in that quarter;

(d) the total amount of tax credits that remain from the scholarship-granting organization's annual allocation; and

(e) any documentation that the secretary requires to support the quarterly report.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97; implementing K.S.A. 2016 Supp. 72-99a07, as amended by L. 2017, ch. 95, sec. 97, and K.S.A. 2016 Supp. 79-32,265; effective Dec. 5, 2014; amended Jan. 5, 2018.)

Kan. Admin. Regs. § 92-12-150 Workforce retention incentive income tax credit; "credit" defined, requirements

(a) As used in this regulation and K.A.R. 92-12-151, "credit" means the Kansas workforce retention incentive income tax credit.

(b) For determining whether any individual has fulfilled the requirements to qualify for the credit, the following terms, as used in K.S.A. 2023 Supp. 74-32,287, and amendments thereto, shall have the following meanings:

(1) "Commenced service as a military servicemember" means entered into a service commitment to any branch of the United States armed services, United States military reserves, or national guard of any state at any time after receiving an adult learner grant award.

(2) "Currently employed in the state of Kansas" means employed in Kansas for any part of the taxable year for which the credit is claimed.

(3) "Currently reside in Kansas" means reside in Kansas for any part of the taxable year for which the credit is claimed.

(4) "Employed in the state of Kansas" means:

(i) having any type of employment, including full-time salaried or hourly employment, part-time salaried or hourly employment for any number of hours, or self-employment, that is physically performed in Kansas or that is performed for an employer that is physically located in Kansas, or for which that individual is issued a W-2, 1099, or other wage and tax statement showing Kansas withholding or estimated tax to Kansas; or

(ii) serving in the armed forces of the United States, or serving in support of those armed forces, in an area designated by the president of the United States by executive order as a "combat zone" as defined under 26 U.S.C. § 112 at any time during the period designated by the president by executive order as the period of combatant activities in that zone for the purposes of that section.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2023 Supp. 74-32,287; effective March 22, 2024.)

Kan. Admin. Regs. § 92-12-151 Workforce retention incentive income tax credit; multiple credits

Individuals shall not be eligible for more than one credit per adult learner grant eligible program successfully completed by a degree being awarded.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2023 Supp. 74-32,287; effective March 22, 2024.)

Kan. Admin. Regs. § 92-12-152 Pregnancy resource act tax credit; contributions

(a) "Contribution," as used in K.S.A. 79-32,316, and amendments thereto, shall mean any donation of cash, stocks and bonds, personal property, or real property.

(1) Stocks and bonds shall be valued at the stock market price on the date of the transfer.

(2) Personal property shall be valued at the lesser of its fair market value or the cost to the donor. The value may include costs incurred in making the donation but shall not include sales tax.

(3) The donation of real property shall be allowable for tax credit if title to the real property is in fee simple absolute and is clear of any encumbrances. The amount of tax credit allowable for donations of real property shall be based upon the lesser of two current, independent appraisals conducted by state-licensed appraisers.

(b) Any taxpayer who contributes to a donor advised fund, as defined in section 4966(d)(2)(A) of the internal revenue code, shall not be allowed credit for that contribution even if the taxpayer recommends that the donor advised fund contribute the funds to an eligible charitable organization.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3236; implementing K.S.A. 2025 Supp. 79-32,316; effective April 17, 2026.)

Article 12a Solar Tax Incentives (not in active use)

Kan. Admin. Regs. § 92-12a-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; modified, L. 1983 ch. 368, May 1, 1983; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; modified, L. 1983 ch. 368, May 1, 1983; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 79-32,168 and K.S.A. 1980 Supp. 79-1118, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-1118, 79-32,166, 79-32,167, 79-32,169; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Kan. Admin. Regs. § 92-12a-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-32,170; implementing K.S.A. 1980 Supp. 79-32,166, 79-32,167; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981; revoked March 29, 2002.)

Article 13 Interstate Motor Fuel Use Tax

Kan. Admin. Regs. § 92-13-1 Application: contents

All applications for an interstate motor fuel user license shall be on forms furnished by the director and shall contain information as follows:

(a) The name and address of the applicant.

(b) The principal office or place of business of the applicant.

(c) If a corporation, the names and addresses of the principal officers.

(d) The financial condition of the applicant.

(e) A description of applicant's operations.

(f) Such other information as the director shall require.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1971 Supp. 79-34,115, 79-34,123; effective Jan. 1, 1966; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-13-2 Interstate motor fuel user license

Upon investigation by the director, if the statements contained in the application shall be found to be true, and if the director shall be satisfied that the application is made in good faith, he shall issue to said applicant an interstate motor fuel user license specifying the terms and conditions thereof: Provided, however, That no license issued by the director shall be subject to assignment or transfer, nor shall such be construed to be either a franchise or irrevocable: Provided further, That all importer for use licenses in force January 1, 1972, and all interstate motor fuel user licenses issued by the director on or after January 1, 1972, shall be in force as interstate motor fuel user licenses so long as the holder has in force a bond as required by law or rules and regulations, or until such license is suspended, surrendered, or revoked for cause by the director.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1971 Supp. 79-34-115, 79-34-123; effective Jan. 1, 1966; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-13-3 Enforcement

The director may at any time, upon showing of failure to comply with the provisions of the motor fuels tax laws of the state of Kansas or rules and regulations promulgated thereunder, or of the motor carrier inspection bureau relating to motor carriers, suspend or completely revoke any license or registration upon giving the grantee thereof five (5) days notice and opportunity to be heard.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3403, 79-3430, 79-3473; effective Jan. 1, 1966; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979.)

Kan. Admin. Regs. § 92-13-4 Identification cards

It shall be the duty of all interstate motor fuel users and drivers of motor vehicles registered under an interstate motor fuel user license to carry at all times on every vehicle used an identification fuel card issued by the director identifying the licensee.

Each such identification fuel card shall carry the number of the interstate motor fuel user license under which it was issued.

Identification fuel cards shall be held available for inspection by duly authorized representatives of the director of revenue, the state department of revenue, the motor carrier inspection bureau, the state highway patrol, and law enforcement officers.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,115, 79-34,123; effective Jan. 1, 1966; amended Jan. 1, 1972; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979.)

Kan. Admin. Regs. § 92-13-5 Revocation or abandonment of license, authorization or permit

(1) Whenever operations are abandoned under any interstate motor fuel user license, or upon revocation thereof by the director, the license and all identification fuel cards issued thereunder shall be immediately forwarded to the director.

(2) Whenever the director orders operations suspended under any license, permit or authorization the interstate motor fuel user shall immediately remove all identification fuel cards, permits or authorizations from all vehicles for which they were issued. Such identification fuel cards, permits and authorizations shall be preserved by the interstate motor fuel user who shall, at the request of the director, immediately forward the same to the director.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1971 Supp. 79-34,121, 79-34,123; effective Jan. 1, 1966; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-13-6 Credits and refunds on fuel purchased within Kansas

All applications for refund shall be made on forms prescribed by the director and shall contain satisfactory and sufficient information to establish the right to such refund.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1971 Supp. 79-34,123, 79-34,112; effective Jan. 1, 1966; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-13-7 Sales invoices and records

Every interstate motor fuel user registered under this act shall be required to retain for three years sales invoices and other records reflecting purchases of fuels both within and without the state of Kansas unless destruction is authorized by the director in writing. The sales invoices of the vendor shall be machine printed or stamped and shall show the following: Name and station address of seller; name and address of purchaser; date of sale; number of gallons purchased; type of product; state tax rate charged; the company unit number or motor vehicle unit license number of the power unit. The invoices shall be prepared over double faced carbon except in the case of credit card purchases.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1971 Supp. 79-34-113, 79-34,123; effective Jan. 1, 1966; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-13-8 Exempt operations

Every person hauling campers, trailers or personal automobiles for nonbusiness purposes shall be exempt from the provisions of this act.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1971 Supp. 79-34,123; effective Jan. 1, 1966; amended Jan. 1, 1972.)

Kan. Admin. Regs. § 92-13-9 Motor fuel permits and emergency authorization

(a) Both 24-hour and 72-hour motor fuel permits shall be issued on forms prescribed by the director. Any interstate motor fuel user may request not more than three motor fuel permits for each commercial motor vehicle identification number (VIN) at the same time. Each interstate motor fuel user requesting a motor fuel permit shall submit the requested information and the applicable fee payment to a designee of the secretary of revenue at a motor carrier inspection station or at any other location where a designee of the secretary is located. Each requested motor fuel permit shall be issued or denied by the secretary's designee.

(b) Any interstate motor fuel user may operate a commercial motor vehicle in the state without a motor fuel permit by authorization of the director if the secretary of revenue determines that an emergency has arisen. The highway patrol, motor carrier inspectors, and other appropriate personnel shall be notified by the director of the emergency situation and the time frame for the emergency authorization.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2005 Supp. 79-34,118, as amended by L. 2006, Ch. 119, § 1, K.S.A. 79-34,119, and K.S.A. 79-34,123; effective Jan. 1, 1966; amended Jan. 1, 1972; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; amended Nov. 17, 2006.)

Kan. Admin. Regs. § 92-13-10 Bond requirements

The director of taxation may require any person making application for an interstate motor fuel users license in the state of Kansas to file a bond with the director when:

(1) the licensee has failed to file timely a quarterly report;

(2) the correct amount of tax has not been remitted with the report;

(3) an audit indicates, that in the discretion of the director, a bond is required to protect the interest of the state; or

(4) the licensee is based in a state not a member of the international fuel tax agreement.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,123; implementing K.S.A. 79-34,116; effective Jan. 1, 1966; amended Jan. 1, 1972; amended May 1, 1988.)

Kan. Admin. Regs. § 92-13-11 Presumption, evidence

In the absence of records or other information showing the number of miles actually traveled per gallon of fuel, it shall be presumed that one gallon of motor vehicle fuel was consumed for every three miles traveled; that one gallon of special fuel was consumed for every 3.5 miles traveled and that one gallon of liquefied petroleum fuel was consumed for every 2.5 miles traveled.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,123; implementing K.S.A. 79-34,109, 79-34,124; effective Jan. 1, 1972; amended May 1, 1987.)

Kan. Admin. Regs. § 92-13-12 Record requirements; presumption

(a) Each interstate motor fuel user shall maintain detailed records for each trip for a minimum of three years. The records shall be summarized monthly and include miles traveled and fuel purchased over the road for each vehicle. These records shall also disclose:

(1) trip origin and destination;

(2) route of travel;

(3) sales invoices, including:

(A) name and station address of seller;

(B) name and address of purchaser;

(C) date of sale;

(D) number of gallons purchased;

(E) type of product; and

(F) company unit number or motor vehicle unit license number; and

(4) number of gallons purchased for over the road purposes.

Each interstate motor fuel user shall preserve these records, together with all fuel purchase invoices, in a manner to insure their security and availability for inspection by agents or representatives of the director.

(b) If an interstate motor fuel user fails to comply with any record keeping requirement, the director, or the director's authorized agent, shall make a jeopardy assessment based on any available information. An assessment made pursuant to this regulation shall be presumed to be correct. The burden shall be on the interstate motor fuel user to establish, by a preponderance of evidence, that an assessment is inaccurate.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by 79-34,123; implementing K.S.A. 79-34,113, effective May 1, 1987.)

Article 14 Liquefied Petroleum Fuel Tax

Kan. Admin. Regs. § 92-14-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3492, 79-34,102; effective Jan. 1, 1966; revoked, E-73-20, July 1, 1973; revoked Jan. 1, 1974.)

Kan. Admin. Regs. § 92-14-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3495, 79-34,102; effective Jan. 1, 1966; revoked, E-73-20, July 1, 1973; revoked Jan. 1, 1974.)

Kan. Admin. Regs. § 92-14-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3493, 79-34,102; effective Jan. 1, 1966; revoked, E-73-20, July 1, 1973; revoked Jan. 1, 1974.)

Kan. Admin. Regs. § 92-14-4 LP gas withdrawn from a motor vehicle's cargo tank and used to propel the vehicle on public highways

If LP gas from the cargo tank of a motor vehicle is used to propel the vehicle on public highways, the LP-gas user shall maintain an accurate record of the amount of LP gas consumed for highway use, unless taxes have been paid in advance or the vehicle is operating on a mileage basis as provided for by the liquefied petroleum motor fuel tax law, K.S.A. 79-3490 et seq. and amendments thereto. The records that show consumption shall be maintained for three years. If the director finds that the records do not accurately reflect the amount of fuel consumed for highway use, the tax owed shall be computed by the director based on the best evidence available, and the LP-gas dealer or user shall be required by the director to report and pay the tax on a mileage basis in the future.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,102; implementing K.S.A. 2000 Supp. 79-3491a, as amended by L. 2001, Ch. 5, § 456, K.S.A. 79-3492, 79-3497, 79-3499; effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002.)

Kan. Admin. Regs. § 92-14-5 Records

(a) Each LP-gas dealer shall maintain records showing the receipts from all LP-gas fuel sales and the tax collected thereon for three years. The records shall identify each sale made to an LP-gas permit user and shall include the user's permit number. The records shall document all purchases made by the LP-gas dealer, including those for the dealer's use and for resale.

(b) Each LP-gas user shall maintain records of LP-gas purchases for three years. The records shall include all purchase invoices issued to the purchaser.

(c) Each LP-gas dealer and wholesaler shall, at the time of sale and delivery, issue an invoice to the buyer that contains the following information:

(1) The date of the sale;

(2) the names and addresses of the seller and buyer;

(3) the place of delivery;

(4) the number of gallons of LP gas sold; and

(5) if the sale is at retail, the amount of tax collected or the buyer's special LP-gas user permit number.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,102; implementing K.S.A. 2000 Supp. 79-3491a, as amended by L. 2001, Ch. 5, § 456, K.S.A. 79-3492, 79-3499; effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002.)

Kan. Admin. Regs. § 92-14-6 Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals

(a) Each operator of any motor vehicle that bears a Kansas special permit LP-gas user decal shall either self-report tax on the use of LP gas on a mileage basis or pay the tax in advance, pursuant to K.S.A. 79-3492a through K.S.A. 79-3492c and amendments thereto. Each LP-gas dealer who delivers gas into the tank of any vehicle that bears a permit decal shall record the user's permit number and name on the sales invoice if tax is not collected on the sale.

(b) Except as provided in subsection (c), if a motor vehicle that is authorized to operate under a special LP-gas user permit is destroyed, sold, traded, or otherwise disposed of before the end of a calendar year or if for any other reason the permit holder removes the decal from the vehicle, the permit holder shall immediately notify the director of taxation in writing of the nature of the vehicle transfer or the destruction of the decal. Failure to remove a permit decal from a vehicle that has been disposed of and to notify the director shall be grounds for cancellation of the authorization to operate on a mileage basis.

(c) If a permit holder sells a vehicle that is registered for LP-gas purposes to another permit holder or to a person who is applying for a permit, the purchaser may request the transfer of the permit, decal, and all other related rights and obligations to the purchaser. This transfer may be authorized by the director.

(d) If taxes have been paid in advance on a motor vehicle that is destroyed, sold, traded, otherwise disposed of, or converted from LP-gas use before the first of December in any year, the permit holder may apply for a refund of the taxes.

(e) Special LP-gas permit user decals shall be issued on a calendar-year basis. The decals shall be placed inside on the lower driver's side of the windshield.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,102; implementing K.S.A. 2013 Supp. 79-3491a, K.S.A. 79-3492a, K.S.A. 2013 Supp. 79-3492b, K.S.A. 79-3492c, 79-3492d; effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002; amended Oct. 17, 2014.)

Kan. Admin. Regs. § 92-14-7 Special LP-gas permits

In determining if the taxes paid in advance by a special LP-gas permit user are wholly inadequate as provided by K.S.A. 79-3492c and amendments thereto, the taxes paid in advance by other permit holders on similar motor vehicles may be taken into consideration by the director of taxation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,102; implementing K.S.A. 79-3492c; effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002.)

Kan. Admin. Regs. § 92-14-8 License applications; bond requirements

(a) Each individual, partnership, and corporation that applies for a liquefied petroleum gas license shall post a bond equal to its three months' average tax liability. New businesses shall estimate their tax liability for one year and submit a bond in an amount equal to 25 percent of the estimated annual liability, or $1,000, whichever is greater. A license shall not be granted until the bond requirements are met.

(b) Bond requirements shall be satisfied by surety bonds executed by an approved corporate surety, escrow agreements entered into using department forms, or cash bonds posted with the department.

(c) The bond requirement may be reduced by the director to $1,000 if a certified financial statement indicating a net worth in excess of one year's average tax liability is submitted. The required bond may be reduced by the director to an amount equal to two months' tax liability, but not less than $1,000, in consideration of a satisfactory reporting history for the prior 12 months in which there were no returned checks or other delinquencies.

(d) Motor fuel tax bonds and financial statements may be reviewed periodically by the department. An additional bond or a current certified financial statement may be required by the director if the existing bond or net worth shown on the financial statement is less than the current average three months' tax liability.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,102; implementing K.S.A. 79-3496; effective May 1, 1979; amended March 29, 2002.)

Kan. Admin. Regs. § 92-14-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-34,102; implementing K.S.A. 79-3490, 79-3492; effective May 1, 1982; amended May 1, 1983; amended March 29, 2002; revoked Oct. 17, 2014.)

Article 15 Nonresident Contractors

Kan. Admin. Regs. § 92-15-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1008, 79-1014; effective Jan. 1, 1968; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1968 Supp. 79-1009, 79-1014; effective Jan. 1, 1968; amended Jan. 1, 1969; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-3 Change of name, address, or ownership

Each nonresident contractor shall perform each contract under the same name used to register the contract for purposes of K.S.A. 79-1008 et seq. and amendments thereto, unless the contractor secures and provides the department with a rider to the bond that shows the change of the business name. A rider shall not be used and shall not be accepted by the department if a business changes from operating as one kind of legal entity to another, including from a sole proprietorship to a corporation. Each nonresident contractor shall immediately report any change of name, address, or ownership to the secretary of revenue.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1014; implementing K.S.A. 79-1010; effective Jan. 1, 1968; amended March 29, 2002.)

Kan. Admin. Regs. § 92-15-4 Registration not assignable

The registration of a contract shall not be assigned or transferred to a different legal entity and shall be used only by the person, partnership, corporation, or other legal entity that the registration identifies as the person or entity that is performing the contract. Each assignment or transfer of the contract to a different legal entity, including to a successor entity that operates under the same business name, shall terminate registration of the contract and shall require the new entity to apply for a new registration and secure a new bond.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1014; implementing K.S.A. 79-1010; effective Jan. 1, 1968; amended March 29, 2002.)

Kan. Admin. Regs. § 92-15-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1968 Supp. 79-1010, 79-1014; effective Jan. 1, 1968; amended Jan. 1, 1969; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-6 Bond; time in effect

Each nonresident contractor's bond required under K.S.A. 79-1010, and amendments thereto, shall be the equivalent of an annual bond that covers only those contracts begun during the calendar year in which the bond is filed. This bond shall remain in effect until all contracts registered during the calendar year in which the bond was filed are fully performed and all taxes due under it are paid.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1014, 79-1010; effective Jan. 1, 1968; amended July 27, 2001.)

Kan. Admin. Regs. § 92-15-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1968 Supp. 79-1010, 79-1014; effective Jan. 1, 1968; amended Jan. 1, 1969; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-8 Bond; release

The bond required under K.S.A. 79-1008 et seq., and amendments thereto, shall be released only after the contract or contracts secured by the bond are fully performed and the secretary of revenue has received the following written releases: (a) A certification from the secretary of human resources that all contributions and interest due from the nonresident contractor under the employment security law have been paid; and

(b) a certification from the county treasurer of each county where the nonresident contractor performed the contract or contracts under the bond, that all taxes accruing because of the performance of the contract or contracts have been paid, or that no taxes are due.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1014; implementing K.S.A. 79-1010; effective Jan. 1, 1968; amended March 29, 2002.)

Kan. Admin. Regs. § 92-15-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1010 <em>et seq.</em>; effective Jan. 1, 1968; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1010 <em>et seq.</em>; effective Jan. 1, 1968; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1010 <em>et seq.</em>; effective Jan. 1, 1968; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-15-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1010 <em>et seq.</em>; effective Jan. 1, 1968; revoked May 1, 1983.)

Article 16 Intangibles Tax

Kan. Admin. Regs. § 92-16-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1975 Supp. 79-3109a, 79-3111, 79-3112, 79-3113b; effective Jan. 1 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1975; amended May 1, 1976; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1975 Supp. 79-3111, 79-3113b, 79-3120a; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1976; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1973 Supp. 79-3111, 79-3113a, 79-3113b; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan. 1, 1974; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3111, 79-3113b; effective Jan. 1, 1968; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1975 Supp. 79-3108, 79-3109, 79-3109a, 79-3112, 79-3113b; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1976; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3101, K.S.A. 1975 Supp. 79-3102, 79-3108, 79-3111, 79-3113b, 79-3120a; effective Jan. 1, 1968; amended Jan. 1, 1969; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1975; modified, L. 1976, ch. 420, May 1, 1976; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3108, 79-3113b; effective Jan. 1, 1968; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3108; effective Jan. 1, 1968; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b; effective Jan. 1, 1968; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-16-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b; effective Jan. 1, 1968; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-16-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109a; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109a; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b; effective Jan. 1, 1968; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, 79-304; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b and 79-3115; effective Jan. 1, 1968; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-16-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, 79-3115; effective Jan. 1, 1968; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-16-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, 79-3115; effective Jan. 1, 1968; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3114, K.S.A. 1974 Supp. 79-3111, 79-3113b; effective Jan. 1, 1968; amended May 1, 1975; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109a; effective Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-16-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109a; effective Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Article 17 Tobacco Products

Kan. Admin. Regs. § 92-17-1 Terms; distributor, retailer

(a)(1) Each person engaged in the business of selling tobacco products in this state who brings or causes to be brought into this state from without the state any tobacco products for sale shall be deemed a distributor unless that person is a retailer who has purchased tobacco products on a tax-paid basis from a licensed distributor.

(2) Each person who has one or more retail outlets and who brings or causes to be brought into this state from without the state tobacco products for sale by one of the retail outlets shall be deemed a distributor; however, the retail outlet from which the tobacco products are sold to the ultimate consumer shall be a retailer.

(b) Each person within the state, including a retailer, who purchases tobacco products upon which the tax has been unpaid from sources out of the state and brings those products into the state for resale shall be required to purchase a distributor's license and shall be responsible for the tax due on the products.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3373; effective, E-74-37, July 2, 1974; effective May 1, 1975; amended March 22, 2002.)

Kan. Admin. Regs. § 92-17-2 Imposition of tax

(a) The tax imposed by the cigarette and tobacco products law shall be paid by the distributor who first performs any of the following:

(1) Brings or causes to be brought into this state from outside the state tobacco products for sale;

(2) makes, manufactures, or fabricates tobacco products in this state for sale in this state; or

(3) ships or transports tobacco products to retailers in this state to be sold by those retailers.

(b) Liability for the tax shall accrue at the time tobacco products are first brought into the state from outside the state for sale within the state. Each person causing tobacco products to be brought into this state upon which the tax has been unpaid shall be responsible for the payment of the tax on those products.

(c) A transfer from one distributor to another shall not relieve the distributor who first brought or caused the tobacco products to be brought into this state from the tax liability. Therefore, a tax credit shall not be taken on tobacco tax returns for any transfers made within this state.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3371; effective, E-74-37, July 2, 1974; effective May 1, 1975; amended March 22, 2002.)

Kan. Admin. Regs. § 92-17-3 Applications; forms

Each person required by the cigarette and tobacco products act to be licensed as a distributor shall make application for a license on a form furnished by the director.

All questions on the application shall be answered completely. Answers shall be printed legibly in ink or typed. The application shall be signed and acknowledged by the applicant or an officer of the applicant.

Each license shall be granted with the understanding that the license is a grant from the state to one particular individual, partnership, or corporation and is not transferable from one owner to another. If any member of a partnership dies, sells, or transfers the member's interest in the partnership, the license shall become null and void.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3373, 79-3375; effective, E-74-37, July 2, 1974; effective May 1, 1975; amended March 22, 2002.)

Kan. Admin. Regs. § 92-17-4 Distributor's bond

Each application for a "tobacco products" distributor's license shall be accompanied by a corporate surety bond submitted on forms prescribed by the director and issued by a surety licensed to do business in the state of Kansas. The bond shall list each place of business at which the distributor proposes to engage in business under the cigarette and tobacco products act. The minimum amount of the required bond shall be $1,000.00 for each place of business and shall be conditioned upon compliance with the provisions of K.S.A. 79-3301 et seq. and amendments thereto, and the payment of all taxes, penalties, and accrued interest due the state of Kansas. The bond shall be kept in effect during the entire period of the license. Whenever it is the opinion of the director that the bond is inadequate in amount to fully protect the state, an additional bond shall be required by the director in an amount that the director deems sufficient.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3374; effective, E-74-37, July 2, 1974; effective May 1, 1975; amended March 22, 2002.)

Kan. Admin. Regs. § 92-17-5 Bond; cancellations

The surety on a bond furnished by a tobacco products distributor as required by the cigarette and tobacco products act shall be released and discharged from any liability to the state accruing on that bond after the expiration of 60 days from the date upon which the surety has submitted to the director a written request to be released and discharged, but this requirement shall not operate to relieve, release, or discharge the surety from any liability that has already accrued or that will accrue before the expiration of the 60-day period.

The tobacco products distributor who furnished the bond shall be promptly notified by the director upon receipt of the request. If the distributor, on or before the expiration of the 60-day period, fails to file with the director a new bond fully complying with the provisions of the tobacco products law, the license or licenses of the distributor shall be revoked and canceled by the director.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3374, 79-3375; effective, E-74-37, July 2, 1974; effective May 1, 1975; amended March 22, 2002.)

Kan. Admin. Regs. § 92-17-6 Refund or credit of tax-exempt tobacco products

A Kansas tobacco products distributor may present a claim for refund of or claim for credit for the tobacco products tax paid on tobacco products sold to the United States government or an instrumentality of it that is exempt from the Kansas tobacco products tax on a form approved by the director.

Each Kansas tobacco products distributor shall present evidence acceptable to the director certifying that the sale of tobacco products for which a claim for refund or claim for credit is filed was made by the Kansas distributor to the United States government or an instrumentality of it that is exempt from the Kansas tobacco products tax.

Each distributor selling tobacco products to the United States government or an instrumentality of it that is exempt from the Kansas tobacco products tax shall submit a report to the division of taxation for refund or credit of tobacco products sold in the preceding calendar month. The report shall provide the sales slips in serial number order signed by the receiving officer. The sales slips shall designate the club, armed forces exchange, or other instrumentality of the United States government buying exempt tobacco products.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3379; effective, E-74-37, July 2, 1974; effective May 1, 1975; amended March 22, 2002.)

Article 18 Special Fuel Tax (not in active use)

Kan. Admin. Regs. § 92-18-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3475, 79-3483; effective, E-69-16, July 23, 1969; effective Jan. 1, 1970; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-18-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3480, 79-3483; effective, E-69-16, July 23, 1969; effective Jan. 1, 1970; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-18-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3480, 79-3483; effective, E-69-16, July 23, 1969; effective Jan. 1, 1970; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-18-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-3478; effective May 1, 1979; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-18-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3483, K.S.A. 1982 Supp. 79-3479a; implementing K.S.A. 1982 Supp. 79-3479b; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-18-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3483, K.S.A. 1982 Supp. 79-3479a; implementing K.S.A. 1982 Supp. 79-3479a, 79-3479b; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-18-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3483; implementing K.S.A. 79-3481, 79-3483; effective May 1, 1987; revoked Aug. 23, 2002.)

Article 19 Kansas Retailers' Sales Tax

Kan. Admin. Regs. § 92-19-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619; implementing K.S.A. 79-3619, K.S.A. 1982 Supp. 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1983; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-19-1a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619; implementing K.S.A. 79-3619, K.S.A. 79-3603, as amended by L. 1986, Ch. 386, Sec. 1; effective May 1, 1987; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-1b Collection schedules for state and local sales tax

(a) Except as provided in K.S.A. 12-189a, and amendments thereto, Kansas retailers shall charge and collect sales tax on each taxable retail sale at a combined tax rate equal to the sum of the state tax rate established by K.S.A. 79-3603, and amendments thereto, plus any applicable local tax rate established under K.S.A. 12-187, and amendments thereto.

(b) Tax collection schedules for each of the combined sales tax rates shall be published by the department and given to retailers upon request.

(c) The state and local sales tax to be charged to a consumer shall be computed by multiplying the selling price by the applicable combined tax rate in effect. Each retailer using machine or computer billings shall use a straight percentage basis for calculating the tax on its billings. If the calculation of the sales tax to be charged results in a fraction of a cent, the tax liability shall be rounded up or down to the nearest whole cent. If the fraction is an even one-half cent, the liability shall be rounded to the next highest whole cent. No tax shall be charged to a consumer when the calculation of the tax to be charged totals less than one-half cent.

(d) The sales tax payable to the department by a retailer shall be the product of the applicable combined state and local tax rate multiplied by the retailer's taxable gross receipts, regardless of the amount that is collected from consumers by use of the authorized method for computing taxes.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1997 Supp. 12-189, K.S.A. 79-3618 and 79-3619; implementing K.S.A. 1997 Supp. 12-187 and 12-189, K.S.A. 12-189a, 79-3603, and 79-3619; effective June 26, 1998.)

Kan. Admin. Regs. § 92-19-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3608, 79-3618, K.S.A. 1971 Supp. 79-3602; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-2a Registration certificates

(a)(1) Every person who is required to collect retailers' sales tax under the act shall secure a sales tax registration certificate from the department of revenue before engaging in business or opening a new place of business in this state. As used in this regulation, "sales tax registration certificate," "registration certificate," and "certificate" shall mean the document that evidences the registration with the department and is required by K.S.A. 79-3608, and amendments thereto.

(2) Each retailer, before making retail sales of tangible personal property or performing taxable services in this state, shall secure a sales tax registration certificate. A certificate shall not be issued for any purpose other than to make retail sales of tangible personal property or to perform taxable services. A certificate shall be valid until the retailer ceases doing business or the certificate is canceled by the department. Certificates shall be issued and amended without charge.

(3) Failure to secure a certificate shall subject a retailer who engages in a taxable retail business to criminal or civil sanctions, or both. The failure to secure a certificate shall not relieve a retailer from either the obligation to properly collect, remit, and account for sales tax or the obligation to maintain complete records of all transactions in the manner required by law.

(4) Each retailer shall file a separate application and secure a separate certificate for each place of business. Any retailer that operates at more than one location under the same ownership may request permission to file that retailer's tax returns on a combined or consolidated basis.

(5)(A) Each retailer maintaining a public place of business in Kansas shall display the registration certificate in a conspicuous location so that the certificate can be readily seen and read by the public. If a retailer maintains more than one place of business, a certificate shall be displayed at each location.

(B) Each retailer who operates at a special event or at any other temporary location, including from a truck, wagon, portable stand, or other merchandising device, shall prominently display the certificate so that it can be readily seen and read by the public. Transient retailers who do not operate from such a merchandising device shall have their certificates in their possession and shall display them upon request.

(6) A certificate shall be valid only for use by the individual, partnership, corporation, or association in whose name it is issued and for the transaction of business at the place designated on the certificate. A certificate shall not be assigned or transferred. If there is a change in ownership or a change in the name or location of a business, the certificate shall no longer be valid. A new certificate shall be obtained, and the old certificate shall be returned to the department for cancellation whenever there is a change in ownership, business location, or name of a business.

(7) Each wholesaler, distributor, and manufacturer that makes retail sales, including sales to employees, shall secure a registration certificate and report these sales to the department. To simplify reporting, the wholesaler, distributor, or manufacturer may set up a retail division to report the retail sales. Transfers of inventory to the retail division for resale shall be exempt sales for resale, and the sales tax returns shall reflect only the sales made by the retail division to final consumers.

(b)(1) Each trustee, receiver, executor, administrator, and other fiduciary who by virtue of the appointment continues to operate, manage, control, or liquidate a retail business shall report and remit sales tax on the gross receipts received by the business and from liquidation of the business's inventory items. These reporting duties shall apply to each court-appointed fiduciary, whether appointed by a state or federal court.

(2) A certificate of a retail business that is being managed by a fiduciary that was valid at the time the fiduciary relationship was created shall continue to be valid to allow the fiduciary to conduct the business for a reasonable time before the transfer of ownership or to close out the business when probating an estate or liquidating the assets of the business.

(3) Each trustee, receiver, executor, administrator, and other fiduciary who engages in liquidating the inventory of a business that does not have an existing registration certificate under which to report sales tax shall secure a certificate and shall report tax on taxable receipts from sales of inventory items and taxable services.

(c) Only a business that is actively engaged in making retail sales or performing taxable services that are subject to Kansas sales tax may hold a registration certificate. A registration certificate may be cancelled by the director if during any prior consecutive 12-month period the certificate holder does not file a return or, if any returns are filed, does not report any taxable transactions. When a certificate is to be cancelled, the certificate holder shall be notified in writing of the director's intention to cancel the certificate and the date when the cancellation is final. The certificate shall be cancelled on the date set forth in the notice, unless the certificate holder objects in writing within 60 days from the date that the notice of intention to cancel is mailed. If a certificate holder objects to cancellation, a hearing shall be scheduled pursuant to the Kansas administrative procedures act to determine whether the certificate holder is actively engaged in a retail business.

(d)(1) Issuance of a sales tax registration certificate may be refused by the department, if the department ascertains any of the following:

(A) The department has issued an unsatisfied tax warrant against a partner, business owner, corporate officer, or majority stockholder of the business that is applying for the certificate.

(B) There is a pending department administrative action or legal proceeding against a partner, business owner, corporate officer, or majority stockholder of the business that is applying for the certificate which claims that the partner, business owner, corporate officer, or majority stockholder is a responsible person who is liable for payment of taxes pursuant to K.S.A. 79-2971, K.S.A. 79-32,106, or K.S.A. 79-3643, and amendments thereto.

(C) The applicant is an agent or representative of a principal that is required to be registered and is responsible for filing sales tax returns, pursuant to K.S.A. 79-3604, and amendments thereto.

(2) If the department ascertains that a certificate was issued at a time when the certificate could have been denied under paragraph (d)(1)(A), (B), or (C), the certificate may be cancelled by the department. When such a certificate is cancelled, the certificate holder shall be notified in writing of the director's intention to cancel the certificate and the date when the cancellation is final. The certificate shall be cancelled on the date specified in the notice, unless the certificate holder objects in writing within 60 days from the date that the notice of intention to cancel is mailed. If a certificate holder objects to cancellation, a hearing shall be scheduled by the secretary or designee pursuant to the Kansas administrative procedures act to determine whether there were adequate grounds under paragraph (d)(1)(A), (B), or (C) to refuse to issue the certificate.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 79-3607, 79-3608, K.S.A. 2001 Supp. 79-3615, and K.S.A. 79-3630; effective Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3602, 79-3607, 79-3609; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; amended June 26, 1998; revoked April 1, 2011.)

Kan. Admin. Regs. § 92-19-3a Credit sales, conditional sales, and other sales and service transactions that allow deferred payment

(a) For purposes of this regulation, K.A.R. 92-19-3b, K.A.R. 92-19-3c, and K.A.R. 92-19-55b, the following definitions shall apply:

(1) "Conditional sale" means a sales transaction made pursuant to a written agreement that is treated as a sale of goods for federal income tax purposes in which the buyer gains immediate possession or control of the goods but the seller or a financial institution retains title to or a security interest in the goods to ensure its future receipt of full payment before clear title is transferred to the buyer in possession or control of the goods. Conditional sale contracts include "financing leases."

(2) "Credit charge" means interest, finance, and carrying charges from credit extended on the sale of goods or services, if the amount is separately stated on the invoice, bill of sale, or similar document given to the buyer.

(3) "Credit sale" means a sale of goods or services under an agreement that provides for the deferred payment of the purchase price. Credit sales shall include sales made under the following:

(A) An installment contract that transfers title and possession of the goods to the buyer at the time of purchase, but allows payment to be made in periodic installments; and

(B) a revolving credit contract that extends a line of credit to a buyer that allows purchases to be charged against the account and provides for periodic billing that requires payment of part of, and allows for payment of all of, the credit balance owed by the buyer.

(4) "Creditor" means an entity or person to whom money is owed.

(5) "Financial institution" means a bank, savings and loan, credit union, or other finance company licensed under the provisions of the Kansas uniform consumer credit code as specified in K.S.A. 79-3602, and amendments thereto, for isolated or occasional sales.

(6) "Financing lease" means a conditional-sale contract that is denominated a lease, but that is intended to finance a lessee's purchase of goods or its continued possession of goods under a sale-leaseback agreement. A lessor shall be presumed to have entered into a financing lease if the lessor accounts for the lease transaction as a financing agreement for federal income tax purposes. The term "capital lease" shall be considered synonymous with "financing lease."

(7) "Goods" has the same meaning as "tangible personal property," which is specified in K.S.A. 79-3602, and amendments thereto.

(8) "Invoice" means a paper or electronic bill of sale or similar dated document containing an itemized list of goods or services sold to the buyer that specifies the selling price of the goods or services and complies with the requirements of K.S.A. 79-3648 and amendments thereto, when an itemized charge is taxable.

(9) "Layaway sale" means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. An order shall be deemed accepted for layaway by the seller when the seller removes the property from normal inventory or clearly identifies the property as sold to the purchaser.

(10) "Operating lease" has the meaning specified in K.A.R. 92-19-55b.

(11) "Purchase price" has the meaning of "sales or selling price" specified in K.S.A. 79-3602, and amendments thereto.

(12) "Rain check" means that the seller allows a customer to purchase an item at a certain price at a later time because the particular item was out of stock.

(13) "Repossessed goods" means goods sold on credit that a retailer or other creditor reclaims as allowed by law after a buyer or debtor defaults on installment payments.

(14) "Returned goods" means goods that a buyer returns to a retailer upon the parties' cancellation of the original sales contract when the retailer either credits or refunds the full selling price of the goods and associated sales tax to the buyer. Returned goods shall not include goods accepted in trade or barter, goods repossessed or recaptured by legal process, and goods secured pursuant to the consumer's abandonment of the sales contract or other voluntary surrender.

(15) "Sales tax" or "tax" means Kansas retailers' sales tax, Kansas retailers' compensating use tax, and any local retailers' sales or use tax that is levied in addition to the state tax.

(16) "Services" has the meaning specified in K.S.A. 79-3602, and amendments thereto.

(b) Nothing in this regulation, K.A.R. 92-19-3b, K.A.R. 92-19-3c, or K.A.R. 92-19-55b shall be construed as modifying any of the following:

(1) Any requirement of any Kansas certificateof-title statute or supporting regulation;

(2) any provision of the retailers' sales tax act that allows a retailer to discount the selling price of goods or services based on a trade-in, coupon, or other price reduction that is allowed by a retailer and taken by a buyer on a sale; or

(3) any requirement imposed on creditors or consumers by the Kansas uniform consumer credit code, K.S.A. 16a-1-101 et seq., and amendments thereto.

(c)(1) When a retailer makes credit sales, the retailer may report and pay tax to the department on the total cash and other payments the retailer receives during each reporting period or, if the retailer's books and records are regularly kept on the accrual basis, on the total receipts accrued in its books and records during each reporting period. A retailer that has filed six or more sales tax returns using the same method of accounting that it uses for its federal income tax reporting shall be presumed to have knowingly elected to use that method of accounting for sales tax purposes and to have benefited from its election. Regardless of the reasons for electing to use one method of accounting, a retailer shall continue to use that method of accounting to report its credit and other retail sales unless the director of taxation authorizes the retailer in writing to change its method of accounting for all future sales tax returns or the internal revenue service directs or authorizes the retailer to change its method of accounting for federal income tax purposes.

(2) A retailer shall not be disqualified from reporting sales on a cash-receipts basis because it makes credit sales or has accounts receivable. However, when a retailer that reports credit sales on a cash-receipts basis sells, factors, assigns, or otherwise transfers an installment contract, account receivable, or similar instrument, sales tax shall become due on the total amount of the remaining payments and shall be reported on the return for the period in which the retailer is paid or credited for the contract or receivable.

(3) For the purposes of administering and enforcing the requirements of the Kansas retailers' sales tax act for retailers that report tax based on the total receipts accrued during a reporting period, the date contained on the invoice given to the buyer shall be presumed to be the date the retailer recognizes the receipts in its books and records as earned.

(4) If a retailer finds that it is a hardship to report and remit sales tax in accordance with the requirements in this subsection, the retailer may apply in writing to the director of taxation for permission to start reporting its sales using a different accounting method. The retailer shall fully explain the reasons for the request, and the director may identify reasonable requirements that the retailer shall meet as a condition to allowing the retailer to change the method of accounting it uses to report sales tax.

(d)(1) Each retailer that accounts for its credit sales on the accrual basis shall bill the buyer the full amount of tax that is due on the purchase price of the goods or services sold on credit and shall source and report the sale as if it were a cash sale. The purchase price shall not be reduced by any expense that the retailer attributes to the sale or service and recovers from the buyer even when the retailer bills the expense as a separate line-item charge or on a separate invoice.

(2) When a credit sale is made, any credit charge that is paid by a buyer in addition to the purchase price of goods or services shall be deemed not to be part of the purchase price and shall not be subject to sales tax if both of the following conditions are met:

(A) The invoice, bill of sale, or similar document given to the buyer separately states the credit charge and the selling price of the goods or services that were sold on credit.

(B) The extension of credit was contracted for by the parties, provided for by standard industry custom or practice, or otherwise granted by the retailer, including by issuing an invoice that unilaterally informs the buyer that interest at a stated rate will be added each month to any outstanding credit balance.

(3) A retailer's charges for the extension of credit that meet the requirements of paragraph (d)(2) shall not be included in the retailer's report of gross receipts.

(4) A retailer that makes credit sales shall maintain records that separately show the selling price of the goods or services, the corresponding amount of sales tax charged, the customer's credit balance, and any interest, financing, or carrying charge that has been added to that balance.

(5) A retailer shall not collect sales tax on charges to customers for insufficient funds checks or closed-account checks. The receipts from these charges shall not be included in the retailers report of gross receipts.

(6) This subsection shall not apply to the types of charges related to credit-card use that are specified in subsection (e).

(e)(1) If a retailer increases the selling price of goods or services for a buyer who uses a credit card to compensate for interchange fees or other charges that the credit-card company will later deduct from the payment it forwards to the retailer's account, these increases shall be considered to be part of the selling price of the goods or services and shall be subject to tax.

(2) Interchange fees and other charges that a credit-card company deducts from a participating retailer's account shall be deemed charges for the financial services that the credit-card company has rendered for the retailer and shall not be deducted from the retailer's report of gross receipts or otherwise used to reduce the amount of sales tax being reported.

(f)(1) A progress payment shall mean a payment made to a contractor as work progresses on a construction project that may be conditioned on the percentage of work completed, the stage of work completed, the costs incurred by the contractor, a payment schedule, or some other basis. Each contractor who issues a bill or statement for a progress payment for a period in which the contractor performed taxable labor services shall report sales tax on the taxable services as part of its gross receipts.

(2) If a contractor reports sales tax on the cash basis, it shall report the taxable labor services it performed during the period covered by a progress payment on the return it files for the sales-tax reporting period in which it receives the progress payment. If a contractor reports sales tax on the accrual basis, it shall report the taxable services it performed during the period covered by a progress-billing statement on the return it files for the sales-tax reporting period in which it recognizes the charges on its progress-billing statement in its books and records as earned.

(g)(1) Unless otherwise provided by statute, each retailer that makes a layaway sale shall report sales tax on the total selling price of the goods sold on layaway when the final payment is made and the goods are delivered to the buyer. The tax rate that is applied to a layaway sale shall be the rate that is in effect at the time of delivery. An exemption may be claimed on a layaway sale only if the exemption is in effect at the time of delivery. If an unpaid balance remains when the goods are delivered, the transaction shall be reported as a credit sale that is consummated when the goods are delivered to the buyer.

(2) Sales tax shall be applied to a purchase made under a rain check in the same way that the tax is applied to a purchase made under a layaway sale.

(h)(1) Each retailer shall collect and remit tax in accordance with this subsection on any taxable sales of goods the retailer makes under a financing lease agreement or other conditional sale, unless the lease or sale satisfies one of the requirements listed in paragraphs (i)(2)(A) through (C).

(2) When an accrual-basis retailer sells goods at retail and the sale is financed under a financing lease, the retailer shall collect and remit sales tax at the time of sale on the full selling price of the goods. Sales tax shall be collected and remitted in this manner even if the retailer transfers title to the goods to a financial institution and possession of the goods to the third-party lessee or if the retailer retains title to the goods and transfers possession to the lessee. Lease payments that a third-party lessee makes to a financial institution or retailer to discharge its loan-repayment obligations under a financing lease or other conditional sale shall not be subject to tax.

(3) A financial institution shall not claim a resale exemption for the purchase of goods that the financial institution is financing under a financing lease agreement.

(4) The transfer of title to the lessee upon completion of the lease payments required under a financing lease agreement shall not be subject to tax.

(i)(1) A contract shall be treated as a financing lease regardless of whether the underlying transaction is characterized as a lease or rental under generally accepted accounting principles, the internal revenue code, the uniform commercial code, K.S.A. 84-1-101 et seq. and amendments thereto, or any other provision of federal, state, or local law, if the contract requires the lessee to possess or control the goods under a security agreement or deferred payment plan that requires the transfer of possession or control of the goods to the lessee under either of the following:

(A) A security agreement or deferred payment plan that requires the transfer of title to the lessee upon completion of the required payments; or

(B) an agreement that requires the transfer of title upon completion of the required installment payments plus the additional payment of an option price, and the option price does not exceed the greater of $100 or 1% of the total required payments.

(2) Unless paragraph (i)(1) requires a contract to be treated as a financing lease, a contract shall be treated as an operating lease and not as a financing lease if the contract meets one of the following requirements:

(A) Contains a provision that allows the lessor to claim federal income tax depreciation benefits for the leased goods;

(B) allows the lessee to terminate the agreement at any time by returning the goods and making all lease payments due to the date of return; or

(C) qualifies as a Kansas consumer lease-purchase agreement under K.S.A. 50-680 et seq., and amendments thereto.

(j)(1) A late payment charge or penalty billed to a customer shall be exempt under this regulation only if the late payment charge or penalty is imposed for nonpayment of a credit balance that is owed under the parties' agreement for the extension of credit, a financing lease, or other conditional sale agreement.

(2) A late payment charge or penalty that is billed to a customer by a regulated utility, cable provider, telecommunications company, or other entity that operates under the authority granted by law or contract by a municipal, county, state, or federal governmental unit is not a credit charge imposed for the extension of credit and shall be subject to sales tax.

(3) A late payment charge or penalty imposed under an operating lease or rental agreement shall be subject to tax in accordance with subsection (d) of K.A.R. 92-19-55b.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2010 Supp. 75-5155 and K.S.A. 2010 Supp. 79-3618; implementing K.S.A. 2010 Supp. 75-5155, K.S.A. 2010 Supp. 79-3602, K.S.A. 2010 Supp. 79-3603, K.S.A. 2010 Supp. 79-3609, and K.S.A. 2010 Supp. 79-3618; effective April 1, 2011.)

Kan. Admin. Regs. § 92-19-3b Allowances for bad debts

(a) General.

(1) For purposes of this regulation, "bad debt" shall mean any debt owed to or account receivable held by a retailer that can be claimed as a "wholly or partially worthless debt" deduction under 26 U.S.C. Section 166 that arose from the sale of goods or services upon which the retailer reported retailers' sales or use tax in a prior reporting period; and

(2)(A) A retailer shall be eligible to claim a bad debt allowance if the retailer meets the following conditions:

(i) Was the original seller of the taxable goods or services;

(ii) charged and remitted the retailers' sales or use tax on a sale that can be claimed as a worthless debt deduction under 26 U.S.C. Section 166; and

(iii) has written off the bad debt as worthless or uncollectible in its books and records.

(B) A certified service provider shall be eligible to claim a bad debt allowance on behalf of a retailer that meets the conditions in paragraph (a)(2)(A) if the provider meets the requirements in subsection (g).

(3) A claim for a bad debt allowance shall be considered to be filed with the department according to one of the following:

(A) On the due date of the return for the reporting period in which the bad debt is written off as uncollectible in the retailer's books and records, when a deduction for the bad debt is taken on that return; or

(B) on the date that the retailer files a refund claim with the department, if part or all of a bad debt allowance is being claimed as a refund because the bad debt allowance was not taken as a deduction on the appropriate return or the deduction that was taken exceeded the amount of taxable gross receipts being reported on that return. The filing date for a refund claim provided by K.S.A. 79-3609, and amendments thereto, shall be the later of either the postmark date on the refund request or the postmark date on the required supporting documentation.

(4) Each claim by a retailer for a deduction, credit, or refund based on a bad debt allowance shall be made in accordance with this regulation. K.A.R. 92-19-3c shall control the treatment of goods that are repossessed by a retailer after the retailer has taken a bad debt allowance on the underlying credit sale of goods defaulted on by the retailers' customer.

(5) After a retailer sells, factors, assigns, or otherwise transfers an account receivable, installment contract, or other similar debt instrument for a discount of any kind that authorizes a third party to collect customer payments, the retailer shall not be eligible to claim a bad debt allowance, credit, or refund for bad debts that arise under an instrument that was sold or transferred at a discount. A third party that purchases or otherwise obtains a debt instrument from the retailer, and any person that subsequently purchases or otherwise obtains the debt instrument, shall not be eligible to claim a bad debt allowance, credit, or refund for an underlying credit sale of goods or services defaulted on by the retailer's customer.

(b) Determining the amount of a bad debt allowance.

(1) The bad debt allowance that may be claimed for sales tax purposes shall be the difference between the federal worthless debt deduction calculated for the sale or account pursuant to 26 U.S.C. Section 166(b) and the applicable adjustments and exclusions to the federal worthless debt deduction specified in K.S.A. 79-3674 and amendments thereto.

(2) No anticipatory or statistical sampling method of estimating the amount of a sales-tax bad debt allowance shall be allowed except as specified in K.S.A. 79-3674(h) and amendments thereto.

(3) If a retailer maintains a reserve account for bad debts, only charges against the bad debt reserve that have been written off the retailer's books and records may be claimed as a bad debt allowance.

(4) The amount of sales tax that is deducted, credited, or refunded under a bad debt allowance shall not exceed the difference between the tax that the retailer remitted to the department on a retail transaction and the tax that the retailer collected on the retail transaction.

(5) The amount of a bad debt allowance shall not include any finance charges, collection expenses, or repossession expenses that the retailer assigned to the consumer's account.

(6) Whenever the sales tax rate that was in effect at the time and place of the original sale is changed pursuant to a statutory rate change or the enactment or repeal of a local tax, the amount of the bad debt allowance shall be adjusted to account for the rate change before the bad debt allowance is claimed.

(7) In the absence of adequate records showing the contrary, it shall be presumed that the interest rate for financing charges that the retailer billed to a customer's delinquent account is the maximum rate of interest that the retailer charged on the same type of delinquent account during the same period that gave rise to the bad debt.

(8) No interest shall be paid by the department on any sales-tax bad debt deduction taken on a retailer's tax return. Interest on a refund claim filed to recover part or all of a bad debt allowance shall be computed as provided in subsection (e).

(c) How to claim a bad debt allowance.

(1)(A) A retailer that is required to file federal income tax returns shall claim a bad debt allowance as a deduction from the taxable gross receipts being reported on the return the retailer files for the reporting period in which the bad debt is charged off its books and records as uncollectible.

(B) A retailer that is not required to file federal income tax returns, including a church or other nonprofit entity, shall claim a bad debt allowance as a deduction from taxable gross receipts during the reporting period in which the bad debt is charged off its books and records, if the allowance would otherwise qualify for a worthless debt deduction under 26 U.S.C. Section 166 if the retailer were required to file federal income tax returns.

(2) If a retailer fails to timely claim a bad debt deduction on the return identified in paragraph (c)(1) or if a bad debt allowance exceeds the taxable gross receipts being reported on that return, the retailer shall file a refund request pursuant to K.S.A. 79-3609, and amendments thereto, to recover the bad debt allowance or the balance of the allowance. The retailer shall not claim a bad debt allowance as a deduction so that a negative balance is reported on a return, as a deduction on an amended return filed for an earlier reporting period, or as a deduction on a return filed for a later period.

(3) A refund request that is filed to recover a bad debt allowance shall not include any other type of refund claim. The supporting documentation shall clearly state that the refund request is based on a claim for a bad debt allowance and shall identify the sales tax reporting period in which the worthless debt deduction could have first been claimed for federal income tax purposes.

(4) A refund claim based on a bad debt allowance shall be denied if the due date of the return for the reporting period in which the retailer first became eligible to write off the worthless debt for federal income tax purposes is outside the limitation period specified in K.S.A. 79-3609, and amendments thereto, for filing refund claims.

(d) Substantiating documentation.

(1) The burden of establishing the right to and the validity of a sales-tax bad debt allowance shall be on the retailer. In order to verify each sales tax bad debt allowance being claimed, the retailer shall retain records that show the following:

(A) The date when the retailer first became eligible to write off the worthless debt in the books and records that it maintains for federal income tax purposes;

(B) the amount of the worthless debt that was written off for federal income tax purposes and the amount of the worthless debt that is being claimed for Kansas sales tax purposes;

(C) any computations or adjustments made by the retailer to its federal worthless debt deduction to arrive at the bad debt allowance being claimed for Kansas sales tax purposes;

(D) any portion of the debt or worthless account that represents customer charges that were not taxed; and

(E) the amount of interest, finance charges, service charges, collection, and repossession costs that the retailer assigned to the debt or worthless account.

(2) The information specified in paragraphs (d)(1)(A) through (d)(1)(E) may be requested by the department at any time to substantiate a retailer's bad debt allowance claim.

(3) Any retailer that qualifies to claim a sales-tax bad debt allowance and whose volume and character of uncollectible or worthless accounts warrant an alternative method of substantiating the allowance may apply in writing to the director of taxation and ask to be allowed to maintain records other than those specified in this subsection. The retailer shall explain the reasons for the request, and the director may identify reasonable requirements that the retailer must meet as a condition to allowing the retailer to maintain records other than those specified in this subsection.

(e) A bad debt allowance submitted as a refund request. If a retailer claims a bad debt allowance by filing a refund request in accordance with paragraphs (c)(2) through (c)(4), the request shall be treated as the retailer's application for a refund. If a refund request based on a bad debt allowance is approved, either a credit memorandum or a refund payment may be issued by the department to the retailer for the approved amount. The amount credited or refunded shall not include interest, unless a credit memorandum or refund payment is not issued within the time provided for refunds by K.S.A. 79-3609, and amendments thereto. If a credit memo or refund payment is issued after the time provided for refunds, interest shall be computed from the later of either the filing date of the refund request or the filing date of the supporting documentation required by K.S.A. 79-3693, and amendments thereto.

(f) Recovery of allowances previously taken. If a retailer collects payment for goods or services or repossesses goods that were the basis of a bad debt allowance, the retailer shall apply the payment first proportionally to the selling price of the goods or services and the corresponding sales tax that remains unpaid and then to any other charges that are owed on the customer's account, including interest, service charges, and collection costs billed to the customer. The retailer shall report the payment amount that is apportioned to the selling price of the taxable goods or services as part of its taxable gross receipts for the period in which the payment is received.

(g) Certified service providers.

(1) If a retailer's filing responsibilities have been assumed by a certified service provider, the certified service provider may claim, on the retailer's behalf, any bad debt allowance that the retailer could claim under this regulation. The certified service provider shall provide a credit or issue a refund to the retailer for the full amount of any bad debt allowance that the provider recovers. No person other than the retailer who reported the taxable transaction and reported tax to the department, or a retailer's certified service provider, shall be entitled to claim a bad debt allowance that is based on a worthless debt or uncollectible account.

(2) If the books and records of the retailer or certified service provider claiming a sales-tax bad debt allowance support an allocation of the sales-tax bad debts among the member states on a particular customer's uncollectible account, the allocation shall be allowed pursuant to K.S.A. 79-3674, and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2010 Supp. 75-5155 and 79-3618; implementing K.S.A. 2010 Supp. 79-3609, 79-3674, and 79-3693; effective April 1, 2011.)

Kan. Admin. Regs. § 92-19-3c Repossessed goods

(a) Each retailer that repossesses goods that were the basis of a bad debt allowance under K.A.R. 92-19-3b, and each financial institution that repossesses goods, shall account for the repossessed goods in accordance with this regulation.

(b) The recovery of goods being repossessed and the transfer of title to the goods from the debtor to the retailer or financial institution are not retail sales and shall not be taxed.

(c) When repossessed goods are resold by a retailer at retail, the receipts from the sale shall be reported as part of the retailer's gross receipts. When repossessed goods are resold by a retailer as a sale for resale, a retailer that previously claimed a bad debt allowance on the goods shall account for the receipts as an allowance recovery in accordance with K.A.R. 92-19-3b(f).

(d) When goods are repossessed by a financial institution, the resale of the goods by the financial institution and the transfer of title to the buyer shall be treated as nontaxable isolated or occasional sales.

(e) When a debtor satisfies the underlying debt after goods are repossessed, the return of goods and the transfer of title to the goods to the debtor are not retail sales and shall not be taxed. A retailer that previously claimed a bad debt allowance on the goods shall report the taxable gross receipts that are included in the payment from the debtor in accordance with K.A.R. 92-19-3b(f).

(f) When a retailer or financial institution uses repossessed goods other than for retention, demonstration, or display while holding the goods for resale in the regular course of business, the retailer or financial institution shall accrue sales tax on its use of the repossessed goods as the rental of the goods.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2009 Supp. 75-5155 and 79-3618; implementing K.S.A. 2009 Supp. 79-3602, K.S.A. 2009 Supp. 79-3603 as amended by L. 2010, Ch. 160, sec. 1, K.S.A. 2009 Supp. 79-3607 as amended by L. 2010, ch. 123, sec. 11, K.S.A. 2009 Supp. 79-3609 as amended by L. 2010, ch. 123, sec. 12, K.S.A. 2009 Supp. 79-3615, 79-3618 and 79-3674; effective April 1, 2011.)

Kan. Admin. Regs. § 92-19-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3609, 79-3618; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-19-4a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3707; implementing K.S.A. 79-3609, K.S.A. 79-3706; effective May 1, 1987; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-19-4b Recordkeeping requirements

(a) Purpose. Each taxpayer shall maintain the books, records, and other information required to be maintained by the Kansas retailers' sales tax act in accordance with this regulation.

(b) Definitions. For purposes of this regulation, these terms shall be defined as follows:

(1) "Database management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database.

(2) "Director" means the director of taxation of the department of revenue or the director's designee.

(3) "Electronic data interchange" or "EDI technology" means the computer-to-computer exchange of business transactions in a standardized, structured electronic format.

(4) "Hard copy" means any documents, records, reports, or other data printed on paper.

(5) "Machine-sensible record" means a collection of related information in an electronic format. This term shall not include hard-copy records that are created or recorded on paper or stored in or by an imaging system, including microfilm, microfiche, and storage-only imaging systems.

(6) "Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. This term shall not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.

(7) "Taxpayer" means any person who is obligated to account to the director of taxation for taxes collected or accrued under the Kansas retailers' sales tax act.

(c) Recordkeeping requirements: general.

(1) Each taxpayer shall maintain all records that are necessary to determine the correct tax liability under Kansas sales and compensating tax acts. All required records shall be made available on request by the director as provided for in K.S.A. 79-3609, and amendments thereto. These records shall include the following:

(A) Invoices;

(B) bills of lading;

(C) sales records;

(D) copies of bills of sale;

(E) exemption certificates;

(F) a true and complete inventory taken at least once a year; and

(G) all other pertinent documents that establish gross receipts from sales, as well as any deductions allowed by law or claimed on returns.

(2) If a taxpayer retains records that are required to be retained under this regulation in both machine-sensible and hard-copy formats, that individual shall make the records available to the director in machine-sensible format upon request of the director.

(3) Nothing in this regulation shall be construed to prohibit any taxpayer from demonstrating tax compliance with traditional hard-copy documents or reproductions of them, in whole or in part, whether or not the taxpayer also has retained or has the capability to retain records using electronic or other storage media in accordance with this regulation. However, this subsection shall not relieve the taxpayer of the obligation to comply with paragraph (c)(2).

(d) Recordkeeping requirements: machine-sensible records.

(1) General requirements.

(A) Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible records can be identified and made available to the director upon request. Any taxpayer may discard duplicated records and redundant information if the taxpayer's responsibilities under this regulation are met.

(B) At the time of an examination, the retained records shall be capable of being retrieved and converted to a standard record format.

(C) Taxpayers shall not be required to construct machine-sensible records other than those created in the ordinary course of business. A taxpayer who does not create the electronic equivalent of a traditional paper document in the ordinary course of business shall not be required to construct the record in an electronic format for tax purposes.

(2) Electronic data interchange requirements.

(A) If a taxpayer uses electronic data interchange processes and technology, the level of record detail, in combination with other records related to the transactions, shall be equivalent to that contained in an acceptable paper record. The retained records shall contain the following information:

(i) The vendor name;

(ii) the invoice date;

(iii) a product description;

(iv) the quantity purchased;

(v) the price;

(vi) the amount of tax;

(vii) an indication of tax status;

(viii) the shipping detail; and

(ix) any other information required by the secretary.

Codes may be used to identify some or all of the data elements, if the taxpayer provides a method that allows the director to interpret the coded information.

(B) The taxpayer may capture the information necessary to satisfy the requirements of paragraph (d)(2)(A) at any level within the accounting system and shall not be required to retain the original EDI transaction records if the audit trail, authenticity, and integrity of the retained records can be established.

(3) Electronic data processing systems requirements. The requirements for an electronic data processing accounting system shall be similar to those for a manual accounting system, in that an adequately designed accounting system shall incorporate methods and records that will satisfy the requirements of this regulation.

(4) Business process information.

(A) Upon the request of the director, the taxpayer shall provide a description of the business process that created the retained records. This description shall include the relationship between the records and the tax documents prepared by the taxpayer, and the measures employed to ensure the integrity of the records.

(B) Each taxpayer shall be capable of demonstrating the following:

(i) The functions being performed as they relate to the flow of data through the system;

(ii) the internal controls used to ensure accurate and reliable processing; and

(iii) the internal controls used to prevent the unauthorized addition, alteration, or deletion of retained records.

(C) The following documentation shall be required for machine-sensible records retained as specified in this regulation:

(i) Record formats or layouts;

(ii) field definitions, including the meaning of all codes used to represent information;

(iii) file descriptions, including the data set name; and

(iv) detailed charts of accounts and account descriptions.

(e) Records maintenance requirements.

(1) The taxpayer shall adequately catalog and preserve electronic and other retained machine-sensible records.

(2) The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.

(f) Access to machine-sensible records.

(1) The manner in which the director is provided access to machine-sensible records as required in paragraph (c)(2) may be satisfied through a variety of means, each of which shall take into account the taxpayer's facts and circumstances through consultation with the taxpayer.

(2) The access shall be provided in one or more of the following manners:

(A) The taxpayer may arrange to provide the director with the hardware, software, and personnel resources to access the machine-sensible records.

(B) The taxpayer may arrange for a third party to provide the hardware, software, and personnel resources necessary to access the machine-sensible records.

(C) The taxpayer may convert the machine-sensible records to a standard record format specified by the director, including copies of files, on a magnetic medium that is approved by the director.

(D) Other means of providing access to the machine-sensible records may be agreed upon by the taxpayer and director.

(g) Taxpayer responsibility and discretionary authority.

(1) In conjunction with meeting the requirements of subsection (d), a taxpayer may create files solely for the use of the director, including a file that contains the transaction-level detail from the data base management system and that meets the requirements of subsection (d). The taxpayer shall document the process that created any separate file to show the relationship between that file and the original records.

(2) Any taxpayer may contract with a third party to provide custodial or management services of the records. A third-party contract shall not relieve the taxpayer of the taxpayer's responsibilities under this regulation.

(h) Alternative storage media.

(1) For purposes of storage and retention, taxpayers may convert hard-copy documents received or produced in the normal course of business and required to be retained under this regulation to microfilm, microfiche, or other storage-only imaging systems and may discard the original hard-copy documents, if the conditions of this subsection are met. Documents that may be stored on these media shall include the following:

(A) General books of account;

(B) journals;

(C) voucher registers;

(D) general and subsidiary ledgers; and

(E) supporting records of details, including sales invoices, purchase invoices, exemption certificates, and credit memoranda.

(2) Microfilm, microfiche, and other storage-only imaging systems shall meet the following requirements:

(A) The taxpayer shall maintain, and make available on request, documentation establishing the procedures for converting the hard-copy documents to microfilm, microfiche, or other storage-only imaging system. The documentation shall contain, at a minimum, a description sufficient to allow an original document to be followed through the conversion system as well as internal procedures established for inspection and quality assurance.

(B) The taxpayer shall establish procedures for the effective identification, processing, storage, and preservation of the stored documents and for making them available for the period they are required to be retained under subsection (j).

(C) Upon request by the director, the taxpayer shall provide facilities and equipment for reading, locating, and reproducing any documents maintained on microfilm, microfiche, or other storage-only imaging system.

(D) When displayed on equipment or reproduced on paper, the documents shall exhibit a high degree of legibility and readability. For this purpose, "legibility" means the quality of a letter or numeral that enables the observer to identify it positively and quickly to the exclusion of all other letters or numerals. "Readability" means the quality of a group of letters or numerals being recognizable as words or complete numbers.

(E) All data stored on microfilm, microfiche, and other storage-only imaging systems shall be maintained and arranged in a manner that permits the location of any particular record.

(F) There shall be no substantial evidence that the microfilm, microfiche, or other storage-only imaging system lacks authenticity or integrity.

(i) Effect on hard-copy recordkeeping requirements.

(1) Except as otherwise provided in this regulation, the provisions of this regulation shall not relieve taxpayers of the responsibility to retain hard-copy records that are created or received in the ordinary course of business as required by existing law and regulations. Hard-copy records may be retained using a recordkeeping medium as specified in subsection (h).

(2) If hard-copy records are not produced or received in the ordinary course of transacting business, including when electronic data interchange technology is used, hard-copy records shall not be required to be produced simply for the purpose of maintaining hard-copy records.

(3) The taxpayer shall retain hard-copy records generated at the time of a transaction using a credit or debit card, unless all the details necessary to determine correct tax liability relating to the transaction are subsequently received and retained by the taxpayer in accordance with this regulation. These details shall include those listed in paragraph (d)(2)(A).

(4) Computer printouts that are created for validation, control, or other temporary purposes shall not be required to be retained.

(5) Nothing in this regulation shall prevent the director from requesting hard-copy printouts in lieu of retained machine-sensible records at the time of examination.

(j) Record retention: time period. All records required to be retained under this regulation shall be preserved pursuant to K.S.A. 79-3609 and amendments thereto, unless the director has advised the taxpayer in writing that the records are no longer required.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-3618 and K.S.A. 79-3707; implementing K.S.A. 2000 Supp. 79-3609, K.S.A. 79-3702, and K.S.A. 2000 Supp. 79-3706; effective July 27, 2001.)

Kan. Admin. Regs. § 92-19-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3607, 79-3615; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-5a Extension of time for filing a return

(a) Each request for an extension of time in which to file a return shall be submitted in writing and shall contain the taxpayer's business name and account number. The request shall be received by the department on or before the due date of the return. If granted, the extension shall extend the time for filing a return but shall not extend the time for payment of the tax that is due.

The taxpayer shall estimate the tax due for the filing period and remit that estimated tax with the extension request. If an extension request is received on or before the return's original due date, any tax that remains unpaid after the original due date shall accrue interest, but not penalty, from the original due date.

(b)(1) Each request for an extension of time to file a return that is received after the original filing due date shall be treated as a request for a waiver of penalty. Each late request for extension or a request for penalty waiver shall be submitted in writing and shall contain the taxpayer's business name, account number, and the applicant's signature. The request shall state the reasons for the request and provide a definite date when the return will be filed and the tax due will be paid. An extension and waiver shall be granted upon proper showing of good cause as specified in subsection (c).

(2) If granted, the extension shall extend the time for filing a return but shall not extend the time for payment of the tax that is due. A taxpayer seeking an extension or penalty waiver after the normal due date shall estimate the tax due for the period or periods in question and remit the estimated amount. If an extension is granted, any tax that remains unpaid after the original due date shall accrue interest, but not penalty, from the original due date.

(c)(1) "Good cause" may include any of the following:

(A) The death or a disabling injury or illness of the taxpayer, a member of the taxpayer's immediate family, or a person upon whom the taxpayer has routinely relied for the preparation of returns;

(B) the prolonged, unavoidable absence of the taxpayer or a person upon whom the taxpayer routinely relied to prepare the returns and the taxpayer's preclusion from making alternative arrangements for the timely filing or payment, due to circumstances beyond the taxpayer's control;

(C) the destruction by fire or other means of the taxpayer's place of business or records;

(D) the embezzlement or fraud of an employee or agent; or

(E) the breakdown or malfunction of a computer that is essential to the preparation of the taxpayer's returns.

(2) Good cause shall be presumed to exist if the department's records indicate that, except for the delinquency in question, the taxpayer's sales tax account is current and paid in full and the taxpayer has not filed a delinquent return or made a delinquent payment during the 36 months that immediately precede the delinquency.

(d) A taxpayer may request a permanent extension of time to file returns. This extension shall be for not more than 60 days for each future filing period. As a condition for obtaining a permanent extension of time, the taxpayer shall file a cash or surety bond or shall open an escrow account in accordance with K.A.R. 92-19-35a(d). This security requirement shall continue in effect until the permanent extension is terminated by the taxpayer or the director. A taxpayer who is granted a permanent extension of time to file returns shall remit the tax or the estimated tax that is due on or before the original due date. If a payment of tax is received on or before the original due date, any tax that remains unpaid after the original due date shall accrue interest, but not penalty, from the original due date.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618, 79-3619; implementing K.S.A. 2001 Supp. 79-3602, 79-3603, as amended by L. 2002, ch. 185, sec. 6, K.S.A. 79-3607, K.S.A. 2001 Supp. 79-3615, 79-3619; effective Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3612, 79-3609; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-6a Retailer's duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership

(a) If a retailer ceases to do business or if a change of ownership occurs through the sale of a business or through a change in the legal form of business ownership, the retailer shall notify the department of the date of the last day of business operation or the date of the change of ownership. The retailer shall return its certificate for cancellation, remit all taxes, and file its final return during the month that follows the sale or the change of ownership of the business. The retailer shall preserve its business records for three years from the end of the calendar year or fiscal year, whichever is later, in which the retailer files its final return.

(b) When there is a sale or other change of ownership of a business, the entity acquiring ownership shall secure a certificate in its name before beginning business as the new owner.

(c) Each retailer shall promptly notify the department of any change in location, mailing address, business name, or trade name. Upon receipt of this notification, the retailer shall be issued an amended certificate by the department, or the old certificate shall be canceled and the retailer shall be issued a new certificate by the department.

(d)(1) For purposes of sales tax registration, a change in ownership of a business shall be deemed to occur when a business is sold or when a business changes its legal form of ownership from a sole proprietorship, partnership, corporation, or other legal form to another form of ownership. A change in ownership of a general partnership shall include the withdrawal, substitution, or addition of one or more general partners if the general partnership continues as a business organization and the change in the number of partners is equal to or greater than 50 percent.

(2) For purposes of sales tax registration, a change in ownership shall be deemed not to occur when there is a sale of all or part of the common stock in a corporation. A change in ownership of a limited partnership shall be deemed not to occur if the limited partnership continues as a business organization and either of the following occurs:

(A) A withdrawal, substitution, or addition of one or more limited partners in a partnership; or

(B) a withdrawal, substitution, or addition of one or more general partners if the number of general partners being changed is less than 50 percent.

(3) When control of a corporation is transferred to a different corporation or owner, or when new corporate officers are added or replaced, the corporation shall notify the department of the changes although no new sales tax certificate shall be required. When the change in the number of general partners is less than 50 percent, the partnership shall notify the department of the changes although no new sales tax certificate shall be required.

(4) Partners and officers who leave a business may, in their individual capacity, notify the department of the change to avoid possible claims of personal liability being made against them for reporting periods that occur after they have left the business.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 79-3608; effective Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-7 Leased departments

Where a person engaged in the business of selling tangible personal property or taxable services has leased certain parts of the premises wherein that business is conducted by other persons for use in selling tangible personal property or services, each such lessee shall make a separate return to the state provided that the lessee keeps separate books of account and makes his own collections on account of the sales. If the lessor keeps the books for the lessee, the lessor must render a consolidated return, including therein the gross receipts from the operations of the business conducted by the lessee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3608, 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-19-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79-3608, K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3608, 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-19-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 1986 Supp. 79-3607; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked April 1, 2011.)

Kan. Admin. Regs. § 92-19-11 Property purchased for resale, but used by purchaser

If a wholesaler or retailer takes tangible personal property from a stock of goods to use for personal consumption or for gifts, he shall enter on his books the amount of the cost of all tangible personal property so removed from stock for his personal consumption or as gifts, and, as the ultimate consumer, shall pay the tax thereon.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-19-12 Newspapers, magazines, periodicals, trade journals, publications and other printed matter

(a) Newspapers, magazines, periodicals, trade journals, publications and other printed matter are tangible personal property and the receipts from the retail sale of these items are taxable.

(b) When subscriptions for newspapers, magazines, periodicals, trade journals, publications and other printed matter are taken within the state of Kansas, sent to a printer or publishing house outside Kansas and the publication is thereafter mailed to the subscriber within Kansas, the receipts from the subscriptions are taxable.

(c) When newspapers, trade publications, advertising pamphlets, circulars and other publications, are distributed free of charge, the person printing or publishing the publication for sale to the distributor is deemed to be the seller thereof and must collect the tax.

(d) Each person who prints or produces and distributes publications, free of charge, is regarded as the final user or consumer of all materials used to print or produce the publication. For tax purposes, the printer or publisher shall pay sales tax on all purchases of materials used to print or produce the publication.

If a person prints or publishes tangible personal property for sale to consumers, and also prints or publishes publications which are distributed free of charge, a person may purchase all materials used in the printing and publishing process exempt from sales tax. When a person prints or publishes the publication for distribution free of charge, that person shall include the cost of all exempt materials purchased for use in printing or producing that publication on the sales tax return and impose sales tax on that amount.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, 79-3606, as amended by L. 1987, Ch. 64, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

Kan. Admin. Regs. § 92-19-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1986, Ch. 386, Sec. 1, K.S.A. 1985 Supp. 79-3606 as amended by L. 1986, Ch. 384, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-13a Florists

(a) For purposes of this regulation, "florist" means someone who is engaged in the business of selling flowers, potted plants, nursery stock, bouquets, wreaths, and other similar items at retail. Each florist shall collect sales tax on its sales of tangible personal property and on its charges for creating and fabricating flower and ornamental plant arrangements. A florist's delivery charges, whether or not separately stated, shall be included in the selling price that is subject to sales tax.

(b) In accordance with K.S.A. 79-3619, and amendments thereto, each retailer shall comply with the following special rules when sales are made through a floral telegraphic delivery association or a similar florist association or organization.

(1) Sales tax shall be collected on orders taken by a Kansas florist to be telegraphed to a second florist, whether the delivery is to be made within or without the state. Any handling charges in connection with these sales shall be included in the selling price that is subject to sales tax.

(2) A Kansas florist making deliveries pursuant to a telegraph order received from another florist shall not collect the tax, whether the florist forwarding the order is located within or without the state of Kansas.

For purposes of this subsection, "telegraph" means telegraph, telephone, or any other electronic means of long distance communication used by a florist organization.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619; implementing K.S.A. 79-3603, K.S.A. 79-3619; effective June 26, 1998.)

Kan. Admin. Regs. § 92-19-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603, 79-3606; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-19-15 Undertakers and funeral directors

Each funeral director who charges a lump sum for a funeral service that covers the total funeral charge, including services and tangible personal property, is required to collect, report, and remit sales tax on 50% of the entire amount charged for each funeral including embalming, casket, and usual services. When a funeral director charges separately for the sale of tangible personal property and for required services, the sales tax shall be collected only on an amount equal to the retail sales price of the tangible personal property if charges for tangible personal property are segregated from those for services rendered on the invoice furnished to the purchaser.

Cash advanced by the funeral director for the purchase of a cemetery lot or grave, associated cemetery expenses, remuneration to the minister and choir, use of the church, and press notices shall not be subject to sales tax.

Each funeral director shall collect and remit four percent on the full retail price of the sale of vaults, clothing, flowers and other special merchandise. Sales of hearses, furniture, instruments, and other equipment to a funeral director are taxable.

Each funeral director shall not collect and remit sales tax on a charge for embalming services when the services are not a part of a regular funeral service. Sales to a funeral director of embalming fluid and other material used in an embalming service are taxable.

When articles of personal property are ordered by the family from a merchant to be delivered to the funeral home, the merchant actually making the sale shall collect and remit the sales tax.

When bodies are shipped or delivered from one funeral director to another within the state of Kansas, the funeral director furnishing the merchandise shall collect and remit the sales tax.

When burial vaults or other items of personal property are sold in Kansas for ship-in cases, tax shall be charged and collected on the actual selling price of the merchandise.

Sales tax shall not be charged when the state of Kansas or another political subdivision pays for a burial.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1986, Ch. 386, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987.)

Kan. Admin. Regs. § 92-19-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-16a Gifts, premiums, prizes, coupons, and rebates

(a) Each sale of tangible personal property shall be taxable if made to a person who will use the property as a prize or premium or who will give the property away as a gift. Donors of articles of tangible personal property shall be regarded as the users or consumers of the property. If a retailer donates property that was originally acquired for resale, the retailer shall accrue tax on the cost it paid for the property when the retailer files its next sales tax return, unless the retailer donates the property to an entity that is exempt from taxation on its purchases under K.S.A. 79-3606, and amendments thereto, or has provided the retailer with a resale exemption certificate.

(b) If a retailer making a retail sale that is subject to tax gives a premium or prize along with the item being sold, the transaction shall be regarded as the sale of both items to the purchaser if delivery of the premium or prize does not depend on chance.

(c) If the award of a premium or prize by a retailer depends on chance, the retailer's acquisition of the premium or prize shall be subject to sales tax. The retailer shall pay the tax at the time of acquisition of the premium or prize or, if the item is removed from resale inventory, shall accrue tax on the item's cost on its sales tax return.

(d) If a retailer accepts a coupon for a taxable product and will later be reimbursed by a manufacturer or other party for the reduction in selling price, the total sales value, including the coupon amount, shall be subject to sales tax. If a retailer accepts a coupon and will not be reimbursed for the reduction in selling price, the reduction shall be considered a discount, and the taxable amount shall be the net amount paid by the customer after deducting the value of the coupon. If a retailer enhances the value of a manufacturer's coupon, the amount of the unreimbursed enhancement shall be treated as a discount that is not subject to sales tax.

(e) For purposes of this regulation, "rebate" shall mean a return of part of the amount paid for a product after the time of sale, which is commonly obtained by sending proof of purchase to the manufacturer. Like manufacturers' coupons, a manufacturer's rebate is a form of payment. Therefore, even if a manufacturer's rebate is assigned to a retailer at the time of sale, the rebate shall not reduce the amount that is subject to sales tax.

(f) Sales of gift certificates, meal cards, or other forms of credit that can be redeemed by the holder for the equivalent cash value shall not be subject to tax when sold. If the certificate or other form of credit is used as a cash equivalent to purchase taxable goods or services, the retailer who redeems the certificate or other form of credit shall charge sales tax on the selling price of the goods or services, which shall not be reduced by the amount of the certificate or other credit being redeemed.

(g) Sales of coupon books and similar materials that entitle the holder to a discount or other price advantage on the purchase of goods or services shall be presumed to have value in addition to the coupons or discounts contained in them and shall be taxable as sales of tangible personal property, except when the sale of this type of book is by a nonprofit organization that treats the receipts from the sales as a donation. If a coupon is redeemed from a coupon book or other material sold at retail, the retailer who redeems the coupon shall charge sales tax in accordance with the requirements for sales made with coupons that are specified in subsection (d).

(h) If a nonprofit organization treats receipts from the providing of coupon books and similar materials as donations, the nonprofit organization shall be liable for paying sales tax when it purchases the coupon books or other materials that are provided to a donor when a donation is made, unless the organization is otherwise exempted from paying tax on its purchases. If a coupon is redeemed, the retailer who redeems the coupon shall charge sales tax in accordance with the requirements for sales made with coupons that are specified in subsection (d).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2009 Supp. 75-5155 and 79-3618; implementing K.S.A. 2009 Supp. 79-3602 and K.S.A. 2009 Supp. 79-3603 as amended by L. 2010, ch. 160, sec. 1; effective July 27, 2001; amended April 23, 2007; amended April 1, 2011.)

Kan. Admin. Regs. § 92-19-16b Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2005 Supp. 75-5155 and K.S.A. 2005 Supp. 79-3618; implementing K.S.A. 2005 Supp. 79-3602, as amended by L. 2006, Ch. 202, Sec. 1, K.S.A. 2005 Supp. 79-3607, and K.S.A. 2005 Supp. 79-3609; effective April 13, 2007; revoked April 1, 2011.)

Kan. Admin. Regs. § 92-19-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)

Kan. Admin. Regs. § 92-19-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-18a Signs and billboards

(a) Signs.

(1) The custom fabrication, sale, and installation of a sign shall be a retail sale. The sale shall be subject to sales tax on the full selling price charged to the consumer.

(2) The custom painting, lettering, maintenance, and repair of signs shall be retail sales of taxable services. These sales shall be subject to sales tax on the full selling price charged to the consumer, whether the sign is on a door, window, building, motor vehicle, trailer, or other real or personal property.

(3) Materials that are used to fabricate, paint, maintain, or repair signs of others shall be exempt from sales tax when purchased by a sign dealer or custom painter since sales tax is required to be collected by the dealer or painter on the full selling price charged to the consumer. Sales to sign dealers and sign painters of tools, equipment, and machinery shall be subject to sales tax at the time of sale.

(b) Billboards.

(1) Sales tax shall not apply to charges for the rental or lease of billboard space, for advertising messages on electronic billboards, or for other advertising exposure time on other types of signs and billboards.

(2) When a billboard advertising company fabricates and erects a billboard, the billboard company's subsequent rental or lease of space on the billboard shall be considered to be a nontaxable advertising service. A billboard advertising company that erects its own billboards and leases billboard space shall be responsible for paying or accruing tax on the materials used to fabricate, erect, and alter the billboard.

(3) When a sign company fabricates and erects a billboard for a third party billboard advertising company that is buying the billboard, the sign company shall collect sales tax on the full selling price. Any subsequent rental or lease of space on the billboard by the billboard advertising company shall be considered to be a nontaxable service.

(c) Portable sign rentals. Sales tax shall apply to rental or lease charges for the use of portable advertising signs. Sales tax shall be collected on the lease and rental charges in the same manner as for other leases and rentals of tangible personal property.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618 and 79-3619; implementing K.S.A. 79-3602, 79-3603, and K.S.A. 79-3619; effective June 26, 1998.)

Kan. Admin. Regs. § 92-19-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, 79-3608, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 64, Sec. 1; as further amended by L. 1987, Ch. 292, Sec. 32; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-20 Gas, water, certain fuel and electricity

(a) An exemption for gas, fuel or electricity shall not be allowed when utilized for the purpose of heating, cooling, and lighting buildings or business premises except electricity, gas, fuel and water actually used by hotels and motels in rented rooms taxable under K.S.A. 79-3603.

(b) An exemption for gas, water, fuel, and electricity shall not be allowed when utilized for the purpose of maintaining buildings, business premises, offices, plants, or warehouses except gas, fuel and electricity used for the operation of equipment in the actual process of providing services taxable under K.S.A. 79-3603(e) and (m). The following list is not exclusive but is an indication of the types of equipment and devices exempted when power is used in their operation:

(1) Automatic pinsetters, ball returns, telescore screens and scorer's tables in bowling alleys;

(2) ferris wheels, merry-go-rounds and other carnival rides;

(3) baseball pitching machines if rental fees are charged;

(4) pinball machines;

(5) movie projecting equipment and movie screens in theaters, and other similar devices.

(c) When claiming an exemption, the following procedures and conditions shall apply:

(1) When gas, electricity, or water is furnished through one meter for both taxable and exempt purposes, the taxpayer shall have the burden of establishing the exempt portion or percentage of the gas, water or electricity.

(2) The purchaser shall furnish the supplier a statement to enable the supplier to determine the percentage of the gas, water and electricity subject to exemption under K.S.A. 79-3606(f) and (n). The formula and computations used in determining the exemption shall be available for inspection any time by the department of revenue.

(3) The purchaser shall file a revised exemption statement with the supplier when the percentage used in processing tangible personal property changes.

(d) Tax is due on each payment for taxable gas, water, and electricity whether in the form of a minimum charge, a flat rate, or otherwise, and regardless if there is actual consumption.

(e) When an owner or operator of an office building or apartment house purchases gas, water, or electricity through a single meter, and remeters the gas, water, and electricity to their tenants through private meters, the owner or operator is deemed the final user or consumer of the gas, water, and electricity and shall pay the tax on all bills rendered on these utilities.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1985, Ch. 386, Sec. 1, 79-3606 as amended by L. 1985, Ch. 384, Sec. 1, 79-3608; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended May 1, 1987.)

Kan. Admin. Regs. § 92-19-21 Meals or drinks

(a) Each boardinghouse shall pay the tax on their purchases of food and other supplies. When a boardinghouse serves meals only to persons regularly boarding there and not to the public, sales of these meals are not taxable. However, if a boardinghouse holds itself out as ready and willing to serve meals to the public, the sale of each meal shall be taxable.

(b) When meals are furnished by employers to employees and a charge is made, the employer must remit the tax on the price of the sales. When meals are finished by employers to employees at no charge, the furnishing of meals does not constitute a sale and is not taxable.

(c) When a private or public elementary or secondary school, or a public or private nonprofit educational institution operates its lunch room, cafeteria, or dining room for the purpose of providing meals for its respective students or teachers, the school or institution shall not be considered to be engaged in the business of regularly selling meals or drinks to the public and shall not collect or remit tax on these sales.

When a public or private elementary or secondary school or a public or private nonprofit educational institution makes its cafeteria, lunch room, or dining room available for use by the general public, the school or institution shall be considered to be in the business of conducting a place in which meals or drinks are regularly sold to the public, and shall collect and remit the sales tax. A caterer or concessionaire operating a cafeteria, lunch or dining room on the premises of any public or private elementary or secondary school or public or private nonprofit educational institution shall collect and remit sales tax.

(d) When a public or private nonprofit hospital operates a lunch room, cafeteria, or dining room for the exclusive purpose of providing meals for its respective employees and staff the hospital shall not be considered to be engaged in conducting a place where meals or drinks are regularly sold to the public and shall not collect and remit tax on these sales.

When a public or private nonprofit hospital makes its cafeteria, lunch room, or dining room available for use by the general public, the hospital shall be considered to be in the business of conducting a place where meals or drinks are regularly sold to the public and shall collect and remit the sales tax. Caterers or concessionaires operating cafeterias, lunch, or dining rooms on the premises of any public or private nonprofit hospital shall collect and remit sales tax.

(e) The sale of a meal or other tangible personal property, consumed or not, while on a railway train or a dining car operated in or through Kansas, is deemed a sale at retail. Gross receipts from the sale of meals or other tangible personal property are taxable if the meals or tangible personal property are ordered within the boundaries of Kansas.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1986, Ch. 386, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1975; amended May 1, 1987.)

Kan. Admin. Regs. § 92-19-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-22a Admissions

(a) Definitions. For purposes of taxing the receipts received from the sale of admissions, the following definitions shall apply:

(1) "Admission" shall mean a right or privilege that allows a person access to, seating in, or use of a place of entertainment, amusement, or recreation. The person who gains admission may have a right to observe something or to participate in an activity.

(2) "Receipts from sales of admissions" shall mean the consideration received from charges paid for admission, including any charges for seating accommodation. This term shall include ticket charges, season ticket charges, gate charges, surcharges, cover charges, sky box charges, reserved seat charges, seating preference charges, and all other similar charges.

(3) "Place" shall mean any area with an exterior boundary that is defined by walls or fences, or in any other manner that allows the area to be readily recognized and distinguished from the adjoining or surrounding property. This term shall include buildings, fenced enclosures, and areas delimited by posted signs or flags.

(4) "Place of amusement, entertainment, or recreation" shall mean any place where a show, sporting event, or exhibition takes place. This term shall include auditoriums; racetracks; street fairs; festival sites; historic sites; sites of athletic events or musical performances; dance halls; skating rinks; rodeo grounds; exhibition sites, including antique and flea markets, gun shows, boat shows, home shows, and similar exhibition events for retailers, manufacturers, or others; theaters; planetariums; zoos; bars; restaurants; museums; art galleries; lecture sites; fairgrounds; carnival sites; fishing lakes; skeet ranges; and all other similar venues.

(5) "Recreation" shall mean any diversion that restores or refreshes strength and spirit. This term shall include both active and passive pursuits, including watching baseball and visiting an art gallery or museum.

(b) Admission charges that shall be subject to sales tax shall include charges for the following:

(1) Admission to places of amusement, entertainment, or recreation;

(2) admission to athletic events, lectures, plays, concerts, and other forms of entertainment sponsored by public or private elementary or secondary schools or by public or private educational institutions in Kansas;

(3) admission to any state, county, district, or local fair in Kansas;

(4) admission to private parks, campgrounds, and other recreation areas;

(5) admission gained by tickets that are bartered or given by a promoter or another party for services or something else of value; and

(6) sightseeing rides or tours on buses, aircraft, boats, trains, or other forms of transportation. If a ride or tour is advertised or otherwise held out as being primarily for sightseeing or entertainment, the charge shall be considered to be for a recreational activity rather than for a transportation service.

(c) Admissions and charges that shall not be subject to sales tax shall include the following:

(1) Free admissions;

(2) charges for instructional seminars required to meet professional continuing education requirements;

(3) charges paid to nonprofit groups for admission to an event operated within the isolated or occasional sale limitations;

(4) charges for admission to any cultural and historical event that occurs once every three years;

(5) charges paid to nonprofit homeowners associations by members for use and maintenance of the association's recreational facilities, if membership is limited to a specified development, subdivision, or area and the facility is operated for the benefit of the property owners or their tenants;

(6) charges for instruction lessons conducted at a facility, if the charges are exclusively for the instruction lessons and include the use of the facility only during the period of time that the lessons take place;

(7) charges for admission to federal, state, city, or county parks, campgrounds, and recreation areas; and

(8) charges for church camps and religious retreats that are being operated exclusively for religious purposes and are exempt under K.S.A. 79-3606, and amendments thereto.

(d) If admission charges to a place in Kansas are taxable, Kansas sales tax shall be collected and remitted regardless of whether the admission ticket is sold within or without the state of Kansas.

(e) If a person or organization acquires the sole right to use a facility or the right to all of the admissions to any place for one or more occasions, the amount paid for the right shall not be subject to sales tax as an admission. The transaction shall be treated as a rental of real property. However, any admission charge made by the person or organization that acquired the right to use the facility shall be taxable.

(f) Each retailer shall report the sale of an admission ticket during the reporting period in which the ticket is sold. No sales tax refund or credit shall be allowed for nonuse of a ticket or other admission charge, unless the selling price of the ticket is also refunded.

(g)(1) An exemption for gas, fuel, or electricity shall not be allowed if the gas, fuel, or electricity is utilized for heating, cooling, or lighting a building or other area where admission is gained.

(2) An exemption shall not be allowed for water, cleaning supplies, toilet supplies, sanitary supplies, and other consumables and supplies used to furnish and maintain a building or other area where admission is gained so that the building or other area is fit for public occupancy as a place of entertainment. These exemptions shall not be allowed regardless of whether the business that owns the building or other area where admission is gained meets either of the following conditions:

(A) Rents or leases the building or premises as real property for use by the lessee; or

(B) charges taxable admission to consumers to enter and use the building or other property.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2005 Supp. 75-5155 and K.S.A. 2005 Supp. 79-3618; implementing K.S.A. 2005 Supp. 79-3602, K.S.A. 2005 Supp. 79-3603, and K.S.A. 2005 Supp. 79-3606; effective Dec. 13, 2002; amended March 24, 2006.)

Kan. Admin. Regs. § 92-19-22b Charges for participation in recreational activities

(a) Definitions. For purposes of taxing the fees and charges received for participation in sports, games, and other recreational activities, the following definitions shall apply:

(1) "Sports, games, and other recreational activities" shall mean diversions that restore or refresh strength and spirits by means of pastime, exercise, or similar activities that involve strength, speed, dexterity, stamina, or training. These activities shall include golf, pool, billiards, skating, bowling, swimming, skiing, baseball, softball, basketball, volleyball, racquetball, handball, squash, tennis, carnival rides, motor sports, batting practice, skeet, trap, target shooting, horse riding, pinball, darts, electronic games, physical fitness services, and all other similar activities.

(2) "Physical fitness services" shall include exercise classes, whether aerobic, dance, water, jazzercise, or other type; the provision of equipment for weight lifting and training; the provision of exercise equipment, including treadmills, bicycles, stairstep machines, and rowing machines; the provision of running tracks; and the provision of all other similar equipment or facilities. "Physical fitness services" shall not include instructional lessons including those for self-defense, martial arts, yoga, stress management, tennis, golf, and swimming. "Instructional lessons" can be distinguished from "exercise classes" in that instruction about the activity is the primary focus in the former and exercise is the primary focus in the latter.

(3) "Entry fees" shall mean payments that allow a person or team the right to or privilege of entering and participating in a tournament or other type of competition.

(4) "League fees" shall mean payments that allow a person or a person's team to join an association of sports teams or clubs that compete chiefly among themselves and to participate in the underlying sport or other recreational activity.

(b) Charges for participation in sports, games, and other recreational activities shall be considered to be charges for the right or privilege to participate in them. Taxable receipts for participation in sports, games, and other recreational activities shall include all fees or charges, including entry fees and league fees.

(c) The following receipts for participation in sports, games, and other recreational activities shall not be subject to sales tax:

(1) Fees and charges by any political subdivision, green fees charged by municipal golf courses, entry fees, league fees, and other participant fees charged by park and recreation departments;

(2) fees and charges by Boy Scouts, Girl Scouts, YMCA, YWCA, and any other organization that is exempt from property taxation pursuant to paragraph Ninth of K.S.A. 79-201, and amendments thereto;

(3) fees and charges for participation in sports, games, and other recreational activities by any youth recreation organization that provides services exclusively to persons 18 years of age or younger and that is exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986;

(4) fees and charges for participation in automobile races sponsored by a national racing association and any other similar entry fees and charges to special events or tournaments sanctioned by a national sporting association to which spectators are charged an admission that is taxable pursuant to K.A.R. 92-19-22a; and

(5) charges for instructional lessons in sports, arts, and crafts.

(d)(1) An exemption for gas, fuel, or electricity shall not be allowed if the gas, fuel, or electricity is utilized for heating, cooling, or lighting a building or business premises where sports, games, or recreational activities are conducted. An exemption shall not be allowed for water, cleaning supplies, toilet supplies, sanitary supplies, and other consumables and supplies used to furnish and maintain a building or business premises so that the business premises or building is fit for public occupancy as a place where sports, games, or recreational activities are conducted.

(2) An exemption shall be allowed for electricity or fuel that powers a machine that provides amusement or recreation and that directly interacts with the person who pays for the time-limited, interactive service that is being provided by the machine. This exemption shall include the following:

(A) Automatic pinsetters, ball returns, telescore screens, and scorers' tables in bowling alleys;

(B) Ferris wheels, merry-go-rounds, and other carnival rides;

(C) baseball pitching machines, if rental fees are charged;

(D) pinball machines; and

(E) movie projection devices in movie theatres. The exemption for electricity consumed by machines that provide time-limited, interactive services shall be determined in accordance with K.A.R. 92-19-20.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3602, K.S.A. 2001 Supp. 79-3603, as amended by L. 2002, ch. 185, sec. 6, and K.S.A. 2001 Supp. 79-3606; effective Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-23a Coin-operated devices, including vending machines

(a) Except for laundry services, retailers shall collect state and local sales tax on the taxable sales of property, amusement, and services made through coin-operated devices.

(b)(1) For purposes of this regulation, "coin-operated device" shall be deemed to include vending machines and other devices that operate when activated by coins, paper money, credit cards, tokens, or similar payment or representation of monetary payment.

(2) Coin-operated devices shall include machines that dispense food, candy, drinks, or items of tangible personal property, including photocopies; that provide amusement and diversion; or that provide taxable services. Coin-operated devices that provide amusement and diversion shall include jukeboxes, pinball machines, pool tables, foosball tables, dart games, video games, and similar devices.

(3) State and local sales taxes shall be collected on coin-operated devices used for playing games of chance, except for devices that are being lawfully operated for gambling under the Kansas lottery act, Kansas parimutuel racing act, or federal Indian gaming laws. Sales tax shall be collected on the gross receipts from these devices, and no deductions shall be allowed for any money, credits, or property awarded as prizes.

(c) Each business's receipts taken from a coin-operated machine shall represent a tax-included amount. To calculate the gross receipts from a tax-included amount, the total amount of receipts taken from the device shall be divided by one plus the sum of the state and local sales tax rates, stated as a decimal. The result of this calculation shall be the gross receipts that are reported on tax returns as the gross receipts from the coin-operated device that are subject to state and local sales tax. A business that operates coin-operated devices shall not deduct commissions or any other payment made to businesses upon whose premises the devices are located.

(d) Any business that operates vending machines or other coin-operated devices at different locations may secure a single registration certificate and file a single consolidated return for all of these devices. Local sales tax shall be due based on the location of each device. Each business that requests to file a consolidated return in this manner shall submit a list with its written request that shows the location of each device, its serial number, and the type of property or service being sold or provided by the device. The business shall maintain a current list of device locations at its place of business, which shall be available to the department for inspection during normal business hours.

(e) Registered retailers, including taverns and bars, that operate coin-operated devices on their premises and account for the total receipts from the devices may report these receipts on their regular returns as tax-included receipts rather than securing a separate registration certificate.

(f) Receipts from car and truck washes shall be subject to tax, regardless of whether the washing and waxing services are performed by employees or by manual or automatic machines and whether the machines are coin-operated.

(g) Receipts from coin-operated laundry machines, including clothes washers and dryers, shall be exempt from sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3603, as amended by L. 2002, ch. 185, sec. 6; effective Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-24 Renting of rooms by hotels; taxable property and services

(a) Sales tax shall be imposed on the total gross receipts received from the rental of rooms by hotels as defined in K.S.A. 36-501 and amendments thereto. Accommodations generally referred to as "sleeping rooms" shall be subject to sales tax. Each rental of a hotel sleeping room shall be subject to sales tax regardless of the length of time for which the room is rented. The transient guest tax exemption for hotel rooms rented for more than 28 consecutive days shall not apply to the sales tax imposition. Sales tax shall not apply to rentals of ballrooms, banquet rooms, reception rooms, meeting rooms, and office space.

(b) Each hotel shall be deemed to be the consumer of all items that are not for resale and that are used to conduct the hotel's business. Each hotel shall pay sales tax on each purchase of tangible personal property and taxable services, unless specifically exempted by statute. Hotel purchases of beds, linens, towels, furniture, equipment, appliances, glass cups and ashtrays, and cable television services shall be subject to sales tax. Items that are used in the hotel room by the guest and that are disposable in nature, including toilet tissue, facial tissue, and soap and shampoo for the guest's personal use, shall be considered a component of the service of hotel room rental, and shall be exempt from sales tax.

(c) Services of installing, applying, repairing, servicing, maintaining, or altering the hotel's physical plant, including the equipment, shall be taxable.

(d) Each hotel may purchase, exempt from sales tax, premium cable television service channels that are separately billed to the guest. Each hotel shall collect sales tax for the cable television services billed by the hotel to the guest.

(e) Electricity, gas, fuel, and water actually used by a hotel in sleeping rooms shall be exempt from sales tax. The exemption shall not apply to electricity, gas, fuel, and water consumed in a hotel's common areas, parking lots, offices, swimming pools, ballrooms, banquet rooms, reception rooms, meeting rooms, and other areas that are either not rented by the hotel or whose rental charges are not taxed under the act. If electricity, gas, fuel, or water is furnished through one meter, the hotel shall furnish the utility with a statement showing the electricity, gas, fuel, or water actually used in the rented sleeping rooms of the hotel so the utility can determine the percentage of electricity, gas, fuel, or water that is taxable. Each hotel shall make available to the department of revenue the formula and computations used to determine the exemption.

(f) Receipts from providing laundry services, dry cleaning, and valet services shall be taxable. If a hotel sends a guest's clothing out to a third-party cleaner, the hotel may purchase the cleaning exempt from sales tax for resale purposes, and shall include the charge and sales tax on the guest's bill.

(g) Each hotel purchasing water, soap, solvents, and other cleaning materials for the hotel's own use in cleaning or maintaining guest rooms, swimming pools, and other areas of the hotel shall be subject to sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-3618; implementing K.S.A. 2000 Supp. 79-3602, K.S.A. 2000 Supp. 79-3603 as amended by SB 1, Sec. 1 and as further amended by SB 322, Sec. 2, K.S.A. 2000 Supp. 79-3606 as amended by HB 2029, Sec. 1 and as further amended by SB 332, Sec. 3; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended May 1, 1988; amended July 27, 2001.)

Kan. Admin. Regs. § 92-19-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3609, 79-3610, 79-3611, 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-19-25a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A 79-3618; implementing K.S.A. 79-3609, 79-3610, 79-3611, K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1986, Ch. 386, Sec. 1; effective May 1, 1987; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-25b Exemption certificates

(a) All retail sales shall be presumed to be taxable. The burden of proving that a sale is exempt from tax shall be on the vendor, unless the vendor takes an exemption certificate from the purchaser in good faith.

(b) A vendor shall be deemed to have accepted an exemption certificate in good faith when the vendor maintains the completed certificate as part of its records, has ascertained the identity of the person or entity who presents the certificate, and has not been shown by the department by a preponderance of evidence to have had knowledge that the presentation of the certificate was improper.

(c) Exemption certificates shall substantially comply with the following format:

KANSAS EXEMPTION CERTIFICATE I certify that the sale of tangible personal property or service by: _______________________________________ (Vendor's name) _______________________________________ of __________________, Kansas, to me or to the entity that I represent is exempt from the tax levied by the Kansas retailers' sales and compensating tax act for the following reasons: _______________________________________ _______________________________________ As purchaser, I understand and agree that if the property or service is used in any manner that is not exempt from tax under the act, the entity that I represent becomes liable for the tax, as do I personally Date: _____________ Purchaser: _______________________________________ (Signature and SSN or FEIN) Name of the entity: ______________________ _______________________________________ Address: _______________________________ _______________________________________ _______________________________________

(d) Each exemption certificate issued by a nonprofit entity claiming an exemption shall contain the name and address of the entity; identify the subsection of K.S.A. 79-3606, and amendments thereto, under which the exemption is claimed; be signed by an officer, office manager, or other administrator of the entity; and contain the drivers license number of the signer. As a condition of honoring these exemption claims, a vendor may require that payment be made on the entity's check, warrant, or voucher, or be charged to the entity's account.

(e) A resale exemption certificate may be issued by a registered retailer to claim exemption from tax for purchases of property or services that the retailer intends to resell on the normal course of business or that the retailer is unable to determine will be resold or used by the retailer for some other purpose. Resale exemption certificates shall substantially comply with the following format:

KANSAS RESALE EXEMPTION CERTIFICATE _______________________________________ (Name of purchaser) _______________________________________ _______________________________________ (Address of purchaser) _______________________________________ _______________________________________ I hereby certify that: I hold valid retailer registration No.________issued pursuant to the Kansas sales and compensating tax law: I am engaged in the business of selling: _______________________________________ ______________________________________; The tangible personal property described herein which I shall purchase from: _______________________________________ (Vendor's name) _______________________________________ will be resold by me in the form of tangible personal property; I further agree that, if any of the property is used for any purpose other than retention, demonstration, or display while holding it for resale in the regular course of business, I will report and pay Kansas state and local sales tax to the Kansas Department of Revenue, based on the amount that I paid for the property. Description of property to be purchased: _______________________________________ _______________________________________ Date: _____________ _______________________________________ (Signature of purchaser or authorized agent and SSN or FEIN)

(f) Each purchaser claiming a resale exemption shall complete the certificate either by listing the particular property claimed to be for resale or by describing the types of property that are resold in the normal course of the purchaser's business. When a purchaser buys property for resale that is not of the type normally resold in the purchaser's line of business, the vendor may require the purchaser to issue a separate resale exemption certificate that lists the property and states that it is being purchased for resale. A vendor may require a purchaser to provide a copy of its registration certificate as a condition for honoring a resale exemption certificate.

(g) Vendors shall keep a record of each exempt sale of property or services made, showing the date, amount, consumer's name and address, item or service sold, and other pertinent information needed to support each deduction taken on a return. Each vendor shall make such records and exemption certificates available to the department for inspection. Each exemption certificate shall be retained by the vendor for at least three years after the end of the year in which the certificate was last honored or until the final determination of any audit or assessment that includes a period during which the certificate was honored.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3606, 79-3618; implementing K.S.A. 79-3602, 79-3603, 79-3609, 79-3610, 79-3611; effective June 26, 1998.)

Kan. Admin. Regs. § 92-19-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3606; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-19-27 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3608, K.S.A. 1973 Supp. 79-3602, 79-3618; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended Jan. 1, 1974; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-19-27a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3608, K.S.A. 1985 Supp. 79-3602; effective May 1, 1987; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-28 Motor carriers

Sales of tangible personal property or services to any motor carrier engaged in the transportation of persons or property in interstate common-carrier transportation are subject to the Kansas retailers' sales tax in the same manner as are sales to other firms, persons or corporations except as follows:

(a) Sales of rolling stock, including busses and trailers to each motor carrier qualifying as a public utility and engaged in either interstate commerce exclusively or interstate commerce and intrastate commerce, and the rolling stock are immediately and directly used in interstate commerce are exempt. The rolling stock may be temporarily stored within the state until it is directly and immediately consumed in interstate commerce. However, charges for labor services rendered to common carriers authorized to engage in interstate commerce by the interstate commerce commission for the servicing, maintenance, or repair of rolling stock including busses and trailers are taxable.

(b) Sales of all repair parts and replacement materials or parts to each motor carrier qualifying as a public utility, engaged in either interstate commerce exclusively or interstate commerce and intrastate commerce, when the repair parts and replacement material or parts are immediately and directly used in interstate commerce are exempt. The repair parts and replacement materials or parts may be temporarily stored within the state until they are directly or immediately consumed exclusively in interstate commerce.

(c) Sales of gasoline, distillate and other motor fuels to each motor carrier qualifying as a public utility, engaged in either interstate commerce exclusively or interstate commerce and intrastate commerce when the gasoline, distillate and other petroleum products are immediately and directly used in interstate commerce are exempt. The gasoline, distillate and other motor fuels may be temporarily stored within the state until it is directly and immediately consumed in interstate commerce.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

Kan. Admin. Regs. § 92-19-29 Sales in interstate commerce

When tangible personal property is sold within the state and the seller is obligated to deliver it to a point outside the state or to deliver it to a carrier or to the mails for transportation to a point without the state, the retail sales tax does not apply: Provided, The property is not returned to a point within this state. The most acceptable proof of transportation outside the state will be:

(a) A waybill or bill of lading made out to the seller's order calling for delivery; or

(b) An insurance or registry receipt issued by the United States postal department, or a post office department's receipt; or

(c) A trip sheet signed by the seller's delivery agent and showing the signature and address of the person outside the state who received the delivered goods.

However, where tangible personal property pursuant to a sale is delivered in this state to the buyer or his agent other than a common carrier, the sales tax applies, notwithstanding that the buyer may subsequently transport the property out of this state.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3606; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-19-30 Motor vehicles or trailers; isolated or occasional sale

(a)(1) An isolated or occasional sale of motor vehicle or trailer is a sale made between private individuals or other entities who, at the time of the sale, are not retailers registered to collect and remit sales or use tax on the sale of such a vehicle or trailer.

(2) Kansas motor vehicle dealers and trailer dealers are retailers and cannot make isolated or occasional sales of vehicles or trailers. These dealers shall collect sales tax at the time of the sale on each taxable retail sale of a motor vehicle or trailer.

(b)(1) Unless a sale is one that is excepted from the imposition of sales tax by K.S.A. 79-3603(o) or exempted from tax under K.S.A. 79-3606, and amendments thereto, sales tax shall be levied on the isolated or occasional sale of a motor vehicle or trailer. Tax on the isolated or occasional sale of a motor vehicle or trailer shall be paid to the county treasurer when the purchaser or other transferee applies for a certificate of title or a certificate of title and registration or to the director of taxation, as provided in paragraph (c)(3).

(2) When a person who has acquired a vehicle in an isolated or occasional sales transaction applies for a certificate of title or certificate of title and registration, the county treasurer shall collect the sales tax that is due along with a service fee of 50 cents, and give the applicant a receipt for the tax and fee paid. A certificate of title or certificate of title and registration shall not be issued until the transferee pays the tax and applicable fee or proves to the satisfaction of the county treasurer or the director of taxation that the transfer is not taxable.

(c)(1) County treasurers shall be assisted by the director of taxation or director of vehicles in determining whether or not a transaction is taxable or exempt. Refusal to issue a certificate of title or certificate of title and registration for a vehicle may be requested by the director of taxation or director of vehicles until sales tax is paid. Sales tax shall be collected by a county treasurer if any doubt exists as to an applicant's exemption claim. An applicant who pays sales tax may file a refund claim with the director of taxation if the applicant believes the tax has been erroneously collected by county treasurer or department of revenue.

(2) Each determination made by a county treasurer to exempt an isolated or occasional sale may be reviewed by the director of taxation. Following this review, a sales tax assessment may be issued to the vehicle registrant for any sales tax that is unpaid or underpaid because of clerical error, misinformation, or other cause.

(3) Any sales tax that is finally determined to be due under an assessment shall be paid to the director of taxation. Payment of sales or use tax on isolated or occasional sales of motor vehicles or trailers may be made to the director of taxation instead of the county treasurer, as provided in paragraph (b)(1), to correct any other underpayment or as an accommodation to the taxpayer.

(d) As a general rule, the base for computing the tax shall be the actual selling price of the vehicle. However, the tax shall be computed on the fair market value of the vehicle by the county treasurer or the director of taxation under either of the following circumstances:

(1) The selling price of the vehicle is unknown; or

(2) the stated selling price is not indicative of, and bears no reasonable relationship to, the fair market value of the vehicle or the average retail value as shown in the latest publication of the national automobile dealers' association official used car guide book.

(e) The actual selling price shall be the base for computing the tax on the sale of wrecked or damaged vehicles.

(f)(1) "Sale" or "sales" means the exchange of property, a sale for money, and every other transaction in which consideration is given, whether conditional or otherwise.

(2) "Vehicle" means motor vehicle or trailer.

(3) "Transferor" means the seller, donor, or other person who sells, gives away, or otherwise parts with the vehicle.

(4) "Transferee" means the purchaser, donee, or other person who purchases, is given, or otherwise acquires ownership of the vehicle.

(g) K.S.A. 79-3603(o), and amendments thereto, which imposes sales tax on isolated or occasional sale of trailers and motor vehicles, excepts the following transfers or sales from the tax imposition on these isolated or occasional sales:

(1) Transfers by an individual to a corporation solely in exchange for stock in the corporation;

(2) transfers from one corporation to another corporation when done as part of the transfer of all the corporate assets; and

(3) sales of automobiles, light trucks, trailers or motorcycles between immediate family members.

(h) "Immediate family member" is any person in a class that is defined by statute to mean lineal ascendants and descendants and their spouses. Since a person may have lineal ascendants and descendants and may also be the spouse of someone who has lineal ascendants and descendants, this class includes the grandfather, grandmother, father, mother, son, daughter, and adopted child of the person; the spouses of these ascendants and descendants; the grandfather, grandmother, father, mother, son, daughter, and adopted child of the person's spouse; and any other ascendants and descendants that are further removed, including great-grandparents and great-grandchildren. The sale or transfer of an automobile, light truck, trailer or motorcycle between members of this class shall be exempt from sales tax.

(i) Certain transfers of motor vehicles or trailers are not sales, as defined in paragraph (f)(1), and shall not be taxed. These include name changes, transfers by gift, and certain transfers made by operation of law. The following rules shall apply to these transfers.

(1) A transfer shall be presumed to be a gift when the transferee is the spouse, mother, father, brother, sister, child, grandmother or grandfather, aunt, uncle, niece, or nephew of the transferor and money is not exchanged for the vehicle. A gift shall also be presumed when these relatives trade or exchange vehicles and money is not exchanged as part of the trade or exchange. However, if money is exchanged for the vehicle, the transfer shall be taxable, unless the sale is exempted as set forth in subsection (h).

(2) A vehicle transfer by gift is not a sale and shall not be taxed. To qualify as a gift, the vehicle shall be given without any consideration and with an intention on the part of the donor that the transfer is a gift. When the relationship of the parties is not one of the relationships set forth above in paragraph (i)(1), the transferee claiming the transfer is a gift shall submit proof of this claim to the satisfaction of the county treasurer or director of taxation.

(3) The change of an owner's name on the title when there is no actual transfer of vehicle ownership to a different person or entity is not a sale and shall not be taxed. However, the transfer of a motor vehicle or trailer from a corporation to an individual shall be taxed since there is a change of ownership from one legal entity to another. The vehicle transfer shall be presumed to be the corporation's payment of a wage, dividend, bonus, or other benefit to the officer, employee, shareholder, or other transferee.

(4) A transfer to an heir or legatee by will or pursuant to the inheritance or intestacy laws of a state is not a sale and shall not be taxed. A certified copy of the probate court order making the distribution shall be filed with the county treasurer.

(5) The sale to a person who takes title to a vehicle with the intention of transferring it to the winner of a drawing or raffle shall be taxed. The subsequent transfer of the vehicle to the winner of a drawing or raffle is a gift from the donor to the winner and shall not be taxed. When a donor pays a motor vehicle dealer for a vehicle and the vehicle is transferred from the dealer directly to the winner of a drawing or raffle, the gift is considered to be the payment made for the automobile rather than the automobile itself, and the winner shall be liable for the sales tax that is charged by the dealer on the vehicle sale. Whenever a vehicle is won as a prize and sales tax has not been paid by either the vehicle donor or vehicle winner to this state or another state, the winner shall pay Kansas sales or use tax when the vehicle is registered with the county treasurer.

(6) When the title to a vehicle is transferred to the holder of an encumbrance as a result of repossession under the terms of a written agreement entered into at the time of original purchase by the purchaser and encumbrance holder, the transfer is not a sale and shall not be taxed. However, any registration or subsequent sale of the vehicle by the encumbrance holder shall be taxed.

(7) When a lender grants a debtor permission to redeem a vehicle pursuant to K.S.A. 84-9-506, and amendments thereto, the redemption of the vehicle by the debtor is not a sale and shall not be taxed.

(8) When a lien holder acquires title to a vehicle through a court-ordered foreclosure of a mechanic's lien, landlord's lien, storage lien, or other statutory lien, the transfer of title to the lien holder shall be exempt if the lien holder does not register the vehicle. However, any registration or subsequent sale of the vehicle by the lien holder shall be taxed. The redemption of a vehicle from a lien holder by a debtor who satisfies the underlying debt is not a sale and shall not be taxed.

(j) The following transfers shall be considered sales, and shall be subject to sales tax.

(1) K.S.A. 79-3602(h)(2), and amendments thereto, allows a credit or discount for a vehicle that is traded for another vehicle. When vehicles of different value are traded by private individuals, the person who pays cash or tenders some other consideration in addition to the vehicle being traded or exchanged shall pay sales tax on the amount of the cash payment or on the fair market value of the consideration. In this trade, sales tax shall not be due from the person who traded or exchanged a vehicle but did not pay any additional cash or provide any additional consideration. Each person claiming a sales tax credit or discount for a vehicle that is traded shall file an affidavit with the county treasurer on a form furnished by the department of revenue that contains information necessary to support the credit or discount being claimed.

When the stated cash amount or stated value of the other consideration is not indicative of, and bears no reasonable relationship to, the difference between the fair market value of the vehicle traded and the fair market value of the vehicle received by the purchaser, the tax shall be computed by the county treasurer or the director of taxation on the difference between the fair market value of the vehicles or the difference between the average retail value of the vehicles as shown in the latest publication of the national automobile dealers' association official used car guide book.

(2) The purchase of a vehicle that the purchaser intends to give to someone else shall be taxed, even though tax is not due on the subsequent transfer from the purchaser to the donee.

(3) A transfer of a vehicle from a partner to the partnership or from a partnership to a partner shall be presumed to be a taxable transfer. A transfer from the partner to the partnership shall be presumed to be made in consideration of an increased partnership interest. A transfer from the partnership to the partner shall be presumed to be made for services rendered to the partnership or for other value passing between the partner and the partnership.

(4) If a donor gives a donee a gift of cash or other property for the purpose of purchasing a vehicle, the donee shall be liable for the tax, if the vehicle is purchased.

(5) The transfer of a vehicle in exchange for the transferee's assumption of an obligation to pay all or part of an encumbrance on the vehicle is a sale and shall be taxed, unless the sale is between immediate family members or is exempt under K.S.A. 79-3606, and amendments thereto. When the transfer does not involve a gift and is not otherwise exempt, the tax base shall be the sum of any payment made by the buyer to the seller plus the amount of the encumbrance being assumed. Sales tax shall be computed as set forth in subsection (d) of this regulation if this amount is not indicative of, or bears no reasonable relationship to the fair market value of the vehicle. When the transfer represents a gift of part of the value of the vehicle that has been established in accordance with paragraphs (i)(1) or (i)(2) of this regulation and is not otherwise exempt, the tax base shall be the sum of any payments made by the buyer to the seller plus the amount of the encumbrance being assumed, regardless of the fair market value of the vehicle.

(6) When a vehicle is purchased to replace a vehicle that has been stolen or destroyed by accident, fire, or other adversity, the purchase of the replacement vehicle is not exempt and shall be taxed. Each purchase of a replacement vehicle shall be taxed whether the replacement vehicle is purchased by the owner of the vehicle that was stolen or destroyed or by an insurance company that is obligated to provide a replacement vehicle.

(7) A transfer of a vehicle from a corporation to an officer, shareholder, board member, or employee shall be presumed to be a taxable transfer and shall be presumed to be made in consideration for services rendered to the corporation or for other value passing between the corporation and transferee.

(k)(1) Each transferee claiming exemption shall complete an affidavit form furnished by the department of revenue and file it with the county treasurer when the vehicle is registered. The exemption affidavit shall be completed in its entirety and shall contain the names, addresses, and telephone numbers of the transferor and transferee; the make, year, model and body style of the motor vehicle or trailer; and any additional information that is needed to support the exemption claim. The affidavit shall contain facts in detail sufficient to clearly bring the transferee within the exemption being claimed.

(2) Each transferee claiming a family relationship as the basis for the exemption of a vehicle sale or as the basis for the presumption of a gift may be required to file an additional affidavit that establishes the relationship.

(3) Exemption affidavits that are not correct in both substance and form shall not be accepted by the county treasurer, and the tax shall be collected if any doubt exists as to the validity of the exemption claim.

(4) Any taxpayer may file a refund claim with the director of taxation if the taxpayer believes the tax has been erroneously collected by the county treasurer or the director.

(l)(1) When a motor vehicle or trailer is purchased out of state in an isolated or occasional sale, the purchaser shall pay Kansas state and local use tax to the county treasurer upon application for a certificate of title or certificate of title and registration. When a motor vehicle or trailer is purchased from an out-of-state dealer who is not registered to collect and remit Kansas state and local retailers' use tax and has not collected sales tax on the sale for the state of purchase, the purchaser shall pay Kansas state and local use tax to the county treasurer upon application for a certificate of title or certificate of title and registration.

(2) When the purchaser has paid state and local sales tax to another state at a rate that is less than Kansas state and local use tax rates where the vehicle is registered, the purchaser shall pay Kansas state and local use tax to the county treasurer at a rate that is equal to the difference between the combined state and local tax rates for the Kansas location and the combined state and local tax rates that were used to determine the tax paid to the other state.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-132, 79-3618; implementing K.S.A. 8-132, K.S.A. 79-3602, 79-3603, 79-3604; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended June 26, 1998.)

Kan. Admin. Regs. § 92-19-30a Motor vehicles or trailers

Sales tax shall be imposed on the total selling price of each motor vehicle or trailer to the ultimate user or consumer. The total selling price includes all tangible personal property mounted, installed, applied or otherwise attached or affixed to the motor vehicle or trailer. For sales tax purposes, tangible personal property is not separable from the motor vehicle or trailer to which it is mounted, installed, applied or otherwise attached or affixed.

When calculating sales tax on the retail sale of a motor vehicle or trailer, the retailer shall not exclude or deduct for the tangible personal property, regardless of how any contract, invoice or other evidence of the transaction is stated or computed, and whether separately charged or segregated on the same contract or invoice. Any charge attributed to the tangible personal property mounted, installed, applied or otherwise attached or affixed to a motor vehicle or trailer cannot be separately billed or segregated on an invoice or contract in order to qualify for an isolated or occasional sale exemption.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1981 Supp. 79-3603, 79-3606; modified, L. 1979, Ch. 349, May 1, 1979; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-19-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; amended May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-33 Permanent extensions of time to file sales and use tax returns

(a) A permanent extension of not more than 60 days, may be granted by the director of taxation, for good cause, for filing sales or compensating use returns and for payment of the tax that is due. A request for an extension shall meet the following requirements:

(1) Be submitted in writing;

(2) explain why accurate returns cannot reasonably be filed by the normal due date; and

(3) set forth any additional facts relied on to establish good cause for granting the extension.

(b) The taxpayer shall be notified in writing when the request is granted or denied. The grant of a permanent extension may be conditioned on the taxpayer's acceptance of and compliance with a payment plan for remitting any additional interest that may be due because of the extension.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-3618, K.S.A. 79-3707; implementing K.S.A. 79-3607, K.S.A. 2000 Supp. 79-3706; effective May 1, 1979; amended May 1, 1984; amended July 27, 2001.)

Kan. Admin. Regs. § 92-19-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-35 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3616; effective May 1, 1979; amended May 1, 1986; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-35a Securities: surety bonds, escrow accounts, and cash bonds

(a) General. Pursuant to K.S.A. 79-3616 and amendments thereto, a retailer may be required to post a security before or after a registration certificate is issued. If a security is required, a written demand for security shall be sent to the retailer. If a person fails or refuses to post a security as required within 30 days of mailing of the notice, issuance of a registration certificate may be refused by the director of taxation, or a certificate that has been issued may be cancelled by the director.

(b) Refusal to issue a certificate or cancellation of a certificate.

(1) If a written demand for a security is sent to a person who is applying for a registration certificate, the person who receives the demand shall either post the security or object to the demand. To object, the person shall submit the objection in writing within 30 days from the date that the demand was mailed. Once an objection is received, a hearing shall be scheduled by the secretary or secretary's designee to determine whether the posting of the security is an appropriate prerequisite for issuing the registration certificate.

(2) If an existing registration certificate is to be cancelled because a security has not been posted within 30 days of the demand, the certificate holder shall be notified in writing of the director's intention to cancel the certificate and the date when the cancellation is final. The certificate shall be cancelled on the date specified in the notice, unless the certificate holder objects in writing within 30 days from the date that the notice of intention to cancel is mailed. If a certificate holder objects to the cancellation, a hearing shall be scheduled by the secretary or secretary's designee to determine whether cancellation of the certificate for failure to post a security is appropriate.

(c) When required for active businesses.

(1) Businesses with chronic delinquencies. A retailer shall post a security if the retailer has had four or more delinquencies during the last 24 months for sales and use taxes or if the retailer has had six or more delinquencies during the last 24 months for taxes imposed under chapter 79 of the Kansas statutes annotated and amendments thereto, including withholding tax, income tax, sales and use taxes, liquor excise tax, and all other excise taxes. Delinquencies shall include the failure to file a return, the filing of a late return, the filing of an improper return, nonpayment, late payment, and payment by an insufficient funds check. The simultaneous late filing of the return and the late payment of tax shall count as one delinquency. A delinquency shall be excused if the retailer establishes that, had a timely request been made under K.A.R. 92-19-5a, good cause would have existed for an extension.

(2) When required of a new applicant. A security shall be required of a new applicant if the applicant is substantially similar to a person who would have been required to post a security because of past delinquencies. An applicant shall be deemed to be similar to the extent that the applicant is owned or controlled by a person or persons who owned or controlled a previously registered retailer that became delinquent. Substantial similarity may be established by facts that tend to show common ownership or control of both businesses.

(d) Determination of security amount. The amount of a security for an annual filer shall be $25, and the security shall be made only as a cash bond. If a security is required of a monthly or quarterly filer, the amount of the security shall be fixed by the director and shall be equal to at least the average tax liability for state and local taxes for six months, or $1,000, whichever is greater. The average tax liability shall be based on the previous 12-month period, if there was a reporting history for those months. Amounts based on the average liability for a monthly or quarterly reporting period shall be rounded to the next higher, even $100 amount. If a retailer has no reporting history, the amount of the security may be based on the estimated tax liability as shown on the registration application, the predecessor's tax liability at the location specified on the registration application, and other factors that are based on the department's experience with similar businesses. After one year, the security amount fixed by the director for a new account may be increased or decreased based upon the retailer's compliance record, payment history, and annual average sales tax liability.

(e) Types of security. Acceptable types of security shall include the following:

(1) Money posted or deposited with the department as a cash bond. A cash bond may be required by the director to be paid in guaranteed funds by means of a cashier's check or money order. Cash bonds shall not pay interest;

(2) a surety bond issued by a bonding company that is authorized to do business in Kansas by the Kansas insurance commission. Each surety bond shall be issued on a form prescribed by the department and shall bear the seal of the insurance company, the effective date, and the signature of the applicant. If a bond is signed by an agent or other attorney-in-fact for the insurance company, the bond shall be accompanied by a power of attorney that grants to the attorney-in-fact the power to obligate the company for this type of liability; and

(3) an escrow account with a Kansas financial institution that is entered into on a form prescribed by the department. Escrow funds may be held in a savings account or certificate of deposit and shall be payable to the department upon demand. Interest earned on an escrow account may be paid to the retailer unless the director has made demand for payment on the account. Other than interest, an escrow account shall not be accessible to the retailer or to creditors of the retailer until the account is released in writing by the director.

(f) Release or cancellation of the security. A security that has been posted by a retailer who files on a monthly or quarterly basis may be released to the retailer upon request if the retailer has, for 24 consecutive months, timely filed and paid all returns required to be filed under chapter 79 of the Kansas statutes annotated, and amendments thereto. The 24-month compliance requirement shall begin on the day the security is received by the department. If a retailer does not meet the compliance requirements, the security shall continue to be required until the taxpayer has been in compliance for 24 consecutive months from the date of the latest noncompliance. A $25 cash bond required to be posted by a retailer who files on an annual basis shall be held by the department until the retailer terminates business or is required to file returns on a monthly or quarterly basis.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 79-3616; effective Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-36 Jeopardy assessments

The following actions by any person liable for tax under the Kansas retailers' sales tax act shall be deemed reason to believe that a taxpayer is about to depart from the state, or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act which tends to prejudice, jeopardize, or render wholly or partly ineffectual the collection of sales tax: (a) Failure to file sales tax returns after notice as provided by K.S.A. 79-3613, and subsequent termination of business operations by the retailer; or

(b) failure to file sales tax returns after notice as provided by K.S.A. 79-3613, and continuation of the act of making retail sales.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3610, 79-3618; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979.)

Kan. Admin. Regs. § 92-19-37 Natural gas, electricity, heat and water; sales to residential premises

(a) Where sales of natural gas, electricity, heat and water delivered through mains, lines or pipes are made to multi-family dwellings or other buildings in which residential premises are not individually metered and billed, only the prorata portion of these sales equal to the percentage of the building actually occupied as residential premises shall be subject to exemption. As used in this regulation, "residential premises" shall have the meaning ascribed to it in K.A.R. 92-19-38.

(b) Where utility services are not metered individually between residential and commercial use in combination purpose buildings, the occupant owner or lessee shall file an exemption certificate with each retailer providing sales of exempted commodities. The exemption in this case shall be prorated based on the portion of the commodities used in portions of the premises actually occupied as a residence and used for noncommercial purposes. Formulas and computations used in establishing the percentage of exempt use shall be available for inspection by the department of revenue at any time. Sales of otherwise taxable materials or services shall not be exempted by virtue of being sold in connection with commodities exempt from sales tax hereunder.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1981 Supp. 79-3606; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982.)

Kan. Admin. Regs. § 92-19-38 Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises

(a) Sales of propane gas, LP-gas, coal and wood for the production of heat or lighting for the noncommercial use of an occupant of residential premises are exempt from sales tax. Sales of bottled water or such nonprimary heat or light sources as charcoal, candles, canned heat, batteries, lighter fluid or matches are not exempt. Sales of otherwise taxable materials or services are not exempted by virtue of being sold in connection with commodities exempt from sales tax hereunder.

(b) As used in this regulation and K.A.R. 92-19-37 and 92-19-40, "residential premises" means and includes any building or structure, or portion thereof, used for human habitation. Such term shall not include travel trailers or recreational vehicles.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1979 Supp. 79-3606; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980.)

Kan. Admin. Regs. § 92-19-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1979 Supp. 79-3606; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; amended May 1, 1988; revoked April 1, 2011.)

Kan. Admin. Regs. § 92-19-41 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3603 as amended by L. 1986, Ch. 386, Sec. 1; effective, E-81-1, Jan. 10, 1980; effective May 1, 1980; amended May 1, 1987; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-19-42 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1980 Supp. 79-3602, 79-3603, 79-3606; effective May 1, 1981; revoked April 1, 2011.)

Kan. Admin. Regs. § 92-19-43 Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer

(a) The registration of a vehicle by a licensed vehicle dealer pursuant to the provisions of article 1 of chapter 8 of Kansas Statutes Annotated shall constitute the taking of tangible personal property from a stock of goods within the meaning of K.A.R. 92-19-11 and amendments thereto. Except as provided in subsections (b) and (c), sales tax shall be due and payable to the county treasurer at the time the dealer makes application for the registration of the vehicle.

(b) Notwithstanding the provisions of subsection (a), whenever a vehicle is registered by a licensed vehicle dealer for the purpose of subsequently leasing the vehicle, sales tax shall be collected by the licensed vehicle dealer on each lease payment made by the lessee. At the time of making application for registration, the dealer shall provide the county treasurer with a resale exemption certificate pursuant to K.A.R. 92-19-25.

(c) Whenever a vehicle which has been registered by a licensed vehicle dealer, and upon which the sales tax has been paid, is sold or is otherwise transferred in a taxable transaction within 15 days from the date the vehicle was registered by the dealer, the taking of the vehicle from a stock of goods and the subsequent transfer shall be deemed to constitute a single transaction for sales tax purposes. Upon the subsequent transfer, the dealer shall collect the sales tax from the ultimate consumer and may apply for credit from the director of taxation for the tax paid by the dealer to the county treasurer.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1982 Supp. 79-3602, 79-3603; effective May 1, 1983.)

Kan. Admin. Regs. § 92-19-44 Sampling methods

At the discretion of the director of taxation, sampling principles or methods may be used in lieu of a 100% examination of records in conducting a sales or use tax audit.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3707; implementing K.S.A. 79-3609, 79-3707; effective May 1, 1987.)

Kan. Admin. Regs. § 92-19-45 Audit facilities

Each taxpayer shall furnish reasonably sufficient work space, lighting, and working conditions for department of revenue agents for the conducting of sales or use tax audits.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3707; implementing K.S.A. 79-3609, 79-3707; effective May 1, 1987.)

Kan. Admin. Regs. § 92-19-46 Selling price

(a) Selling price is the total consideration given in each transaction, whether in the form of money, rights, property, promise or anything of value, or by exchange or barter. The key element in imposing sales tax on a transaction is not based on what a transaction may be called or termed, but on the operation of the transaction. The term selling price includes the following:

(1) The total monetary value of the consideration of all those things which in fact are, or are promised to be paid by the consumer to a seller in the consummation and complete performance of a retail sale, whether or not the seller receives any benefit from the consideration;

(2) the total cost to the consumer without any deduction or exclusion for the cost of the property or service sold, labor or service used or expended, materials used, losses, overhead or any other costs or expenses, or profit, regardless of how any contract, invoice or other evidence of the transaction is stated or computed, and whether separately billed or segregated on the same bill; and

(3) all transactions in which a person secures for a consideration, the use of tangible personal property or services and includes transactions which may be termed royalties or licenses.

(b) Any discounts allowed and credited by the retailer are excludable from the selling price. However, all transportation, freight, handling, drayage or other similar charges are to be included in the selling price, regardless of how any contract, invoice or other evidence of the transaction is stated or computed, and whether the charges are separately billed or segregated on the same bill.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-47 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988; revoked March 19, 2021.)

Kan. Admin. Regs. § 92-19-49 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 79-3609, K.S.A. 1986 Supp. 79-3607, K.S.A. 1986 Supp. 79-3610 as amended by L. 1987, Ch. 391, Sec. 1; effective May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-49a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3609, K.S.A. 79-3650; effective June 26, 1998; revoked May 27, 2005.)

Kan. Admin. Regs. § 92-19-49b Goods returned when a sale is rescinded

(a)(1) When a retailer and consumer rescind a taxable sale of goods that the retailer reported on an earlier return, the retailer shall be entitled to deduct the original selling price of the returned goods from its current report of gross receipts, except as provided in paragraph (a)(2). A retail sale of goods shall be considered to be rescinded once the retailer accepts possession of the returned goods and the consumer accepts the repayment of all or part of the selling price and sales tax that was originally paid to buy the goods. This repayment to the consumer may be made by credit or refund.

(2) If a retailer reduces the amount credited or refunded to the consumer for the returned goods as compensation for depreciation, consumer usage, or any other reduction in the value of the goods, the amount of the reduction shall be considered a charge by the retailer for the consumer's use of the goods and shall be subject to sales tax as if it were a rental charge being billed to the consumer. Both the deduction from gross receipts taken by the retailer on its current return and the selling price credited or refunded to the consumer shall be reduced by the amount taken as compensation for the reduced value of the goods. The amount of tax that is required to be credited or refunded to the consumer shall be reduced in a proportional amount.

(3) A retailer shall not be required to report its taxable receipts from a retail sale that is rescinded if the original sale, the acceptance of the returned goods by the retailer, and the full repayment to the consumer are all completed during one reporting period. If only partial repayment of the selling price and sales tax is made to the consumer, the retailer shall report the amount used as the reduced value of the goods as part of its gross receipts for that reporting period.

(4) If a retailer does not reduce the amount refunded to a consumer under paragraph (a)(2) or (a)(3) for a reduction in the value of the goods and charges a restocking or reshelving fee to the consumer after goods are returned, this fee shall not be taxable. A restocking or reshelving fee shall be defined as a fee charged by a retailer to cover the time and expense incurred returning goods to resale inventory if the consumer has not used the goods in a way that reduces their value.

(b) Each retailer shall maintain records that clearly establish and support its deduction claim when a sale is rescinded.

(c) Any retailer may take a deduction or credit for a refund claim on its sales tax return only if the deduction or credit has been authorized in writing by the department or is allowed under this regulation, K.A.R. 92-19-3b, K.A.R. 92-19-3c, or another department regulation. All other refund claims shall be made by submitting a written refund application to the department, in accordance with K.A.R. 92-19-49c.

(d) Repossessed goods shall be treated as specified in K.A.R. 92-19-3c.

(e) Despite any other provision of this regula tion, any motor vehicle manufacturer, manufacturer's agent, or authorized dealer may apply to the department for a refund or take a deduction during the reporting period if a consumer returns a motor vehicle in accordance with K.S.A. 50-645, and amendments thereto, and is refunded the total amount that the consumer paid for the vehicle, including sales tax, less a reasonable allowance for the consumer's use of the vehicle, which shall include the sales tax associated with that use. The manufacturer, agent, or dealer shall maintain records that clearly reflect the acceptance of the returned vehicle under K.S.A. 50-645 and amendments thereto, the amount of the refund, and the amount of taxes refunded.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2009 Supp. 75-5155 and K.S.A. 2009 Supp. 79-3618; implementing K.S.A. 2009 Supp. 79-3607 as amended by L. 2010, ch. 123, sec. 11, and K.S.A. 2009 Supp. 79-3609 as amended by L. 2010, ch. 123, sec. 12; effective May 27, 2005; amended April 1, 2011.)

Kan. Admin. Regs. § 92-19-49c Refund applications; refund claims; required forms

(a) Definition.

(1) "Refund claim" shall mean an application for the refund of sales or compensating use tax, penalty, or interest submitted in writing on a form prescribed by the department that has been completed and is accompanied by all documentation needed to verify and process the claim. A refund application that is incomplete or is not documented as required by this regulation shall not be considered to be a refund claim. As used in these regulations, the term "refund claim" may include a claim for payment, a credit, or an entitlement to a deduction.

(2) Each refund application shall be submitted on the appropriate form prescribed by the department for the kind of refund being requested. The refund application may be required by the department to be filed electronically. Refund application forms may be obtained from the department.

(3) Each agent, representative, or other third party filing a refund application on behalf of another shall submit a power of attorney that authorizes the agent, representative, or other third party to act on behalf of the claimant.

(b) Retailer-filed refund applications.

(1) Any business or individual who is registered with the department as a retailer and who reported and remitted sales tax to the department that was not owed, was remitted in error, or was an overpayment may apply for a refund. Each registered retailer shall have a continuing duty to correct any errors in sales tax returns filed with the department and to enable purchasers to obtain refunds of taxes that were overpaid or paid in error.

(2) Each refund claim filed by an entity that files sales or compensating use tax returns shall be treated as an application to adjust or amend the return. The amended tax return shall be subject to verification by examination of the taxpayer's records.

(3) Refund applications shall be filed on the appropriate form and shall be completed in the manner prescribed by the form. Each refund application shall contain all the information requested and shall be accompanied by all additional documentation prescribed by the form and this regulation that is needed to determine the validity of the claim and verify and process the claim. Each refund application that contains insufficient information or documentation to verify and process the application shall be returned to the applicant with directions to file a new, complete application. If a refund application has been returned by the department, a refund claim shall not be considered to have been filed until a new application is submitted that contains sufficient information and is supported by sufficient documentation to verify and process the claim.

(4) The information provided on each retailer-filed refund application form or accompanying the form shall include the following:

(A) An amended return for each period for which a refund is sought, which shall contain the retailer's current name, mailing address, employee identification number, and Kansas sales tax registration number;

(B) the name and telephone number of the person whom the department should contact if additional information is needed;

(C) an explanation of the reason why a refund is due, which may include an overpayment due to mathematical or clerical errors, the payment of tax on an exempt sale, or other explanation. If applicable, the explanation shall include a detailed, factual description of how the items sold were used by the consumer and an explanation of the legal theory that underlies the refund claim. A statement of such usage that only references Kansas statutes and Kansas administrative regulations shall be deemed an insufficient explanation of the factual basis for a refund;

(D) if tax has been refunded to the consumer, the amount, the name of the refund recipient, and an explanation of how the refund was made, whether by cash, check, credit, or other means;

(E) a schedule listing each invoice in chronological order that includes the name and address of the purchaser, a description of the items sold, the date of purchase, the invoice number, the amount subject to tax, the amount of tax collected, the reporting period and jurisdiction code for the tax, the location of the sale, the account codes, the department codes, and a detailed statement of usage of the item purchased. If the claimant or its agent maintains its records or prepares the schedule in an electronic, machine-sensible format, all schedules submitted to support the refund claim shall be provided in an electronic, machine-sensible format in addition to the paper document;

(F) the signature of the payee or the owner, a partner, or an officer of the business listed as payee, and the signature of the retailer or the owner, a partner, or an officer of the business listed as the retailer; and

(G) any additional information required by the application form that is needed to verify and process the specific refund application, including employment data for a refund pursuant to K.S.A. 79-3606(cc), and amendments thereto.

(5) The documentation provided with a retailer-filed refund application form shall include a copy of each of the following:

(A) A properly completed exemption certificate from the consumer, if the consumer is seeking a refund based on an exemption claim;

(B) if the retailer has refunded taxes to the consumer, a cancelled check or irrevocable credit memo issued by the retailer showing that the retailer has credited or refunded the tax previously collected from the consumer, a written agreement that the refund shall be jointly issued to the retailer and the consumer, or other proof of repayment; and

(C) all invoices pertaining to the schedule required to be submitted under paragraph(b)(4)(E) and any other documentation needed to verify and process the specific refund claim being made in the schedule, which may include credit memos, contracts, job cost records, tax accrual worksheets with refund items identified, charts of account, and any other documentation, including employment data for claims related to K.S.A. 79-3606(cc), and amendments thereto.

(6) Each business that files consumers' compensating use tax returns with the department shall comply with the requirements of this subsection when filing a refund claim for consumers' compensating use tax that the business accrued, reported, and paid to the department.

(c) Consumer-filed refund applications.

(1) Except as authorized by K.S.A. 79-3650 and amendments thereto and as provided by paragraph (b)(6) of this regulation, a consumer seeking a refund of retailers' sales or compensating use tax shall request the refund from the retailer that collected the tax on the sale.

(2)(A) A consumer that paid tax to a retailer may apply directly to the department for a refund if the consumer submits an application and supporting documentation together with an affidavit that verifies any of the following:

(i) The retailer that collected the tax is no longer in business.

(ii) The retailer has moved and cannot be located.

(iii) The retailer is insolvent and is financially unable to make the refund.

(iv) The consumer has attempted in good faith to obtain the refund from the retailer and can document that the retailer refuses or is unavailable to refund the tax or has refused to act in a timely manner on the consumer's refund application.

(B) The documentation required to demonstrate that a retailer refused to refund the tax under paragraph (c)(2)(A)(iv) shall include a written denial of the consumer's refund request issued by the retailer. The documentation required to demonstrate that a retailer did not act on the refund request in a timely manner under paragraph (c)(2)(A)(iv) shall include a copy of the refund request sent to the retailer by certified mail at least 60 days before the consumer filed the refund application with the department. This documentation shall include the consumer's refund application, a copy of the certified mail receipt, and the consumer's refund application, a copy of the certified mail receipt, and the consumer's affidavit stating that it acted in good faith in attempting to obtain the refund from the retailer.

(C) The consumer's affidavit shall state the date that the refund request was submitted to the retailer and shall identify the information and documentation included with the request. A copy of each piece of documentation shall be submitted to the department with the consumer's affidavit.

(D) The retailer may be contacted by the department to confirm that the consumer has acted in good faith in attempting to obtain the refund from the retailer. As used in this regulation, "good faith" shall mean that the consumer has provided the retailer with all of the information and documentation needed to validate and process the refund request, has complied with the requirements specified in K.S.A. 79-3650(a) and amendments thereto, and has otherwise made a reasonable attempt to obtain the refund from the retailer. The mere fact that a retailer agrees to allow the consumer to file a refund application directly with the department shall not satisfy the requirements of K.S.A. 79-3650(a), and amendments thereto, and shall not constitute a good faith attempt to obtain the refund from the retailer.

(E) For purposes of refund claims filed with the department pursuant to K.S.A. 79-3650 and amendments thereto, if the director of taxation finds that the retailer failed to act on the consumer's refund request in a timely manner, the period of limitations applicable to the filing of the consumer's refund claim may be extended by the director by not more than 90 days. As used in K.S.A. 79-3650 and amendments thereto and in this regulation, "timely manner" shall mean within 60 days after the retailer received written notice of the consumer's refund request. As used in K.S.A. 79-3650 and amendments thereto, "proper showing" shall mean the submission to the director of the consumer's affidavit, the completed refund application, and all supporting information and documentation that is needed to verify and process the refund.

(F) If the director finds that a refund application, information, and documentation submitted by a consumer to a retailer are insufficient to verify and process the refund claim, the limitations period for filing the consumer's refund claim with the department shall not be extended, and the refund application shall not be reviewed by the department but shall instead be returned to the consumer.

(3) The information provided on each consumer-filed refund application form or accompanying the form shall include the following:

(A) The consumer's name, current mailing address, and telephone number;

(B) the name and telephone number of the person whom the department should contact if additional information is needed;

(C) the retailer's name, current mailing address, and telephone number;

(D) a description of the items purchased, the date of purchase, the location of the purchase, the invoice number, the amount subject to tax, and the amount of tax paid;

(E) if applicable, a properly completed exemption certificate. The exemption certificate shall include a detailed factual description of how the items sold were used by the consumer. A statement of usage on an exemption certificate that only references Kansas statutes and Kansas administrative regulations shall be deemed an insufficient explanation of the factual basis for a refund;

(F) an explanation of the reason why a refund is due. If applicable, this explanation shall include a detailed, factual description of how the items sold were used by the consumer. A statement of usage that only references Kansas statutes and regulations shall be deemed an insufficient explanation of the factual basis for a refund;

(G) a schedule listing each invoice in chronological order that includes the name and address of the retailer, a description of the items sold, the date of purchase, the invoice number, the amount subject to tax, the amount of tax paid, the reporting period and jurisdiction code for the tax, the account codes, the department codes, the location of the purchase, and a detailed statement of usage for the purchase. If the claimant or the claimant's agent maintains its records or prepares the schedule in an electronic, machine-sensible format, all schedules submitted to support the refund claim shall be provided in an electronic, machine-sensible format in addition to the paper document;

(H) the signature of either the consumer or a business owner, partner, or officer of the business; and

(I) any additional information required by the form that is needed to verify and process the refund, including employment data for a refund pursuant to K.S.A. 79-3606(cc), and amendments thereto.

(4) The documentation provided with each consumer-filed refund application form shall include a copy of each of the following:

(A) A properly completed exemption certificate from the consumer, if the consumer is claiming refund entitlement based on an exemption;

(B) all original invoices pertaining to the refund claim placed in chronological order, with monthly subtotals, credit memos, contracts, cancelled checks, tax accrual worksheets, charts of accounts, and any other documentation required to verify the specific refund claim being made; and

(C) a written statement signed by the consumer stating that the consumer has not and will not seek a duplicate refund from the retailer.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2004 Supp. 75-5155 and K.S.A. 2004 Supp. 79-3618; implementing K.S.A. 2004 Supp. 79-3607, K.S.A. 2004 Supp. 79-3609, and K.S.A. 2004 Supp. 79-3650; effective May 27, 2005.)

Kan. Admin. Regs. § 92-19-49d Review of refund applications; processing of refund claims

(a) Statute of limitations.

(1) Whenever a retailer or consumer that has filed a sales or compensating use tax return seeks a refund for the erroneous payment of the tax, penalty, or interest, the refund claim shall be filed within three years from the due date of the return for the reporting period as specified in K.S.A. 79-3607, and amendments thereto, unless the director of taxation has extended the time for filing the refund request pursuant to K.S.A. 79-3650(b), and amendments thereto.

(2) A written agreement may be entered into by the secretary and the taxpayer to extend the period within which the taxpayer may file a refund application, and an assessment may be made by the secretary. If such a mutual agreement is entered into, any additional interest due on an assessment that is in excess of 48 months shall be wavied. This agreement shall be entered into before the expiration of the three-year statute of limitations.

(3) The provisions of K.S.A. 60-206, and amendments thereto, for the computation of time shall apply to determine the timeliness of the filing of a refund claim. Each refund claim shall be presumed to have been filed with the department on its postmark date.

(4) A person against whom an assessment or administrative decision has become final shall not be entitled to pay the amount of the assessment and then file a refund claim for the amount paid.

(b) Incomplete refund applications.

(1) A refund application that is incomplete, not supported by the required documentation, or otherwise fails to meet the requirements specified in K.A.R. 92-19-49c, whether submitted to the department or to a retailer, shall not be considered to be a refund claim or refund request for the purpose of any of the following:

(A) Tolling the statute of limitations provisions of K.S.A. 79-3609, and amendments thereto;

(B) commencing the running of the 60-day provision of K.S.A. 79-3609(d), and amendments thereto, for payment of refunds without interest; or

(C) extending the time for filing the refund application or refund request beyond the three-year statute of limitations under the provisions of K.S.A. 79-3650(b), and amendments thereto.

(2)(A) If a refund application is incomplete, not supported by the required documentation, or otherwise fails to meet the requirements specified in K.A.R. 92-19-49c, the substance or merits of the incomplete refund application shall not be reviewed by the department, and the incomplete application shall be returned to the applicant. At that time, the applicant shall be notified in writing of the actions, corrections, information, or additional documentation that is needed to complete a new refund application. The applicant also shall be provided with a written description of the method by which an informal conference may be requested pursuant to K.S.A. 79-3226, and amendments thereto, to request a review of the determination that the refund application is incomplete.

(B) Each review of the department's determination that the taxpayer submitted a refund application that was incomplete, not supported by the required documentation, or otherwise failed to meet the requirements specified in K.A.R. 92-19-49c shall be limited to determining whether the refund application, as originally submitted, complied with the requirements of K.A.R. 92-19-49c by providing sufficient information and documentation to allow the refund application to be verified and processed. If, upon review at the informal conference, it is determined that the refund application failed to meet the requirements specified in K.A.R. 92-19-49c when submitted so that the refund application could not be verified and processed, the applicant shall be required to file a new refund application for the refund being claimed.

(c) Review of refund claims.

(1) Each refund application that meets the requirements specified in K.A.R. 92-19-49c so that it can be verified and processed shall be reviewed by the department as a refund claim and its validity determined. Each claimant shall be notified in writing of the department's determination and, if the refund claim is denied in whole or in part, shall be provided with a written description of the method by which an informal conference pursuant to K.S.A. 79-3226, and amendments thereto, may be requested. Each denial of a refund claim by the department shall be final, unless the claimant timely requests an informal conference pursuant to K.S.A. 79-3226, and amendments thereto.

(2) Once an informal conference is requested, an informal conference shall be held by the secretary or designee, and a written final determination shall be issued by the secretary or designee, in accordance with K.S.A. 79-3226, and amendments thereto. The written final determination shall constitute a final agency action subject to administrative review by the Kansas board of tax appeals, as provided in K.S.A. 74-2438 and amendments thereto.

(d) Offsetting overpayments against deficiencies.

(1) If the department determines that a refund is due, the refund may first be set off against any outstanding tax liability for a tax that is administered by the department and owed by the person to whom the refund is ultimately due. Any refund amount that remains may be set off against any other outstanding state liabilities or shall be refunded. A retailer shall be considered to be the person to whom the refund is ultimately due under this subsection if the retailer previously credited or refunded the tax to the consumer. This person shall be provided with written notice of the setoff and informed of the right to seek administrative review of the setoff pursuant to K.S.A. 79-3226, and amendments thereto.

(2) If the department determines, upon review of a tax return, that there has been an overpayment of tax for the taxable period to which the return relates, either of the following actions may be taken by the department:

(A) Crediting the overpayment amount to the taxpayer without requiring the taxpayer to file a refund claim; or

(B) setting off the overpayment in accordance with subsection (c).

(e) Audits.

(1) If an audit by the department discovers that both underpayments and overpayments of a tax have been made in different reporting periods, the tax overpayments shall be credited against the tax underpayments if the taxpayer submits an affidavit that meets the requirements of paragraph (e)(2).

(2) To be entitled to the provision specified in paragraph (e)(1), the taxpayer shall provide the department with an affidavit signed by the taxpayer's owner, partner, or corporate officer that attests that the taxpayer has not claimed a duplicate refund or taken a credit on a return and will not claim a duplicate refund or credit for those taxes in the future. A retailer shall not be allowed to utilize the provisions of this subsection or any other setoff provisions for taxes that the taxpayer collected from its customers and has not credited or refunded to the customer.

(3) Once an audit engagement letter is issued by the department to a taxpayer, the taxpayer shall submit all refund claims for any tax overpayment that is alleged to have occurred during the audit period to the department to be considered as part of the audit review.

(f) Audits based on sampling.

(1) After a business pays a liability or accepts a refund that was determined under an audit assessment that applied a sampling technique to an established population, the population that served as the base for the sampling portion of the assessment shall be closed to all additional assessments and refunds.

(2) Refund applications based on sampling techniques shall not be allowed.

(g) Erroneous refunds. If the department erroneously refunds or credits any sales or compensating tax to a retailer or consumer, a notice of tax assessment for the erroneous refund or credit may be issued by the department in either of the following periods:

(1) Within three years from the date the refund was made; or

(2) if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact, within two years from the date of discovery of the fraud or misrepresentation.

The amount of the assessment shall be limited to the amount of the erroneous refund including interest, unless fraud is involved.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2004 Supp. 75-5155 and K.S.A. 2004 Supp. 79-3618; implementing K.S.A. 2004 Supp. 79-3233j, K.S.A. 2004 Supp. 79-3607, K.S.A. 2004 Supp. 79-3609, and K.S.A. 2004 Supp. 79-3650; effective May 27, 2005.)

Kan. Admin. Regs. § 92-19-50 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988; revoked Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-51 Gratuities, service charges and minimum charges

(a) Each cover charge or minimum charge entitling the customer to receive entertainment, recreation, amusement, or food, meals or drinks furnished by any place where food, meals or drinks are regularly sold to the public, whether listed separately on a bill or collected as an admission fee or fixed charge shall be subject to sales tax.

(b) Each retailer shall include in the total selling price of the food, meals or drinks subject to sales tax, any amounts designated as a service charge which are added to the price of food, meals or drinks, even if the charges are made in lieu of tips and are paid over by the retailer in whole or in part to the retailer's employees.

(c) Cash gratuities or gratuities added by the consumer to a bill which are turned over in full to the employee, and gratuities given directly to an employee by a consumer and not pursuant to an arrangement made with the retailer shall not be subject to sales tax.

(d) Each retailer shall include in the total selling price of the food, meals or drink subject to sales tax, any gratuities which are mandatory in order for a consumer to receive food, meals, drinks or service, even though a portion or all of the mandatory gratuities collected may be paid over by the retailer to the retailer's employees.

(e) Each retailer shall include in the total selling price of food, meals or drinks subject to sales tax, any gratuities which are required by the retailer to be turned over either in whole or in part by the employees and which are credited by the retailer as a part of the minimum wage of the employees pursuant to federal or state laws, even though a portion or all of the gratuities collected may be paid over by the retailer to the retailer's employees.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-52 Agency relationships; direct purchases

(a) Unless specifically authorized by the sales tax act, an agency relationship between a purchaser and its principal shall not be recognized by the department of revenue for sales tax exemption purposes.

(b) To qualify as a direct purchase under K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1 and amendments, any bill, invoice, contract or other evidence of the transaction shall be made out in the name of the entity which qualifies for an exemption under the act, and the payment shall be made on that entity's check, warrant or voucher.

(c) Each sale of tangible personal property or taxable service made to and paid for by an agent, employee or other representative shall be taxable, even though the same purchase would have been exempt from sales tax had the principal or employer directly purchased the tangible personal property or service. Any contractual arrangement or understanding between an agent, employee or other representative and a principal or employer shall not be recognized by the department. Each retailer shall charge and collect the sales tax on the total selling price of tangible personal property or service even though the agent, employee, or other representative:

(1) Is on official business on behalf of the principal or employer;

(2) is on a per diem from the principal or employer;

(3) is on an expense account or will otherwise be reimbursed by the principal or employer; or

(4) has or will receive monies, credits or other assets from the principal or employer to pay for the transaction.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-53 Consumed in production

(a) In order for purchases of tangible personal property to qualify for exemption under K.S.A. 1986 Supp. 79-3606(n) as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1 and amendments, the following requirements must be met:

(1) The tangible personal property must be essential or necessary to the process;

(2) the tangible personal property must be used in the actual process;

(3) the tangible personal property must be immediately consumed or dissipated in the process;

(4) the tangible personal property must be used in the production, manufacture, processing, mining, drilling, refining or compounding of tangible personal property, the providing of services or the irrigation of crops for ultimate sale at retail in the regular course of business; and

(5) the tangible personal property cannot be reusable for such purposes. The identity of the buyer, seller or item purchased is immaterial. Whether the purchase qualifies for exemption is determined by how the item is used in the production or processing activity. An item may be taxable for one use and exempt for another use, even though purchased by the same consumer. Each transaction shall be separately measured against the statutes and regulations to determine the taxability of the transaction.

(b) For the purposes of determining whether tangible personal property is consumed in the providing of services, the term "service" refers only to taxable services enumerated under the sales tax act. Each person providing a nontaxable service shall pay sales tax on all articles of tangible personal property and all services purchased by the person to provide the nontaxable service, and may not claim an exemption from sales tax.

(c) "Used in the actual process" means the use of the tangible personal property used shall:

(1) Be integral and essential to the production or processing activity;

(2) occur at the location where the production or processing activity is carried on; and

(3) occur during the production activity.

The fact that a particular item of tangible personal property may be considered important to a production process does not, of itself, mean that the tangible personal property is used in the actual process. The following uses of tangible personal property do not qualify for exemption from sales tax as consumed in production: shipping, testing, repairing, servicing, maintaining, cleaning the equipment and the physical plant, and storing. Tangible personal property used in the administration of the business and wholesale, commercial or retail facilities or buildings do not qualify for exemption from sales tax as consumed in production.

(d) "Immediately consumed or dissipated" means that tangible personal property shall be consumed or destroyed both economically and physically in a time reasonably requisite in the production or processing activity. The fact that tangible personal property may be used for only one production or processing activity and then discarded, or that tangible personal property is rendered obsolete or worthless in a short time is not the determining factor. Purchases of tangible personal property used in a repetitive function to produce articles of tangible personal property designed to be sold to consumers and not immediately consumed or dissipated are subject to sales tax. Tangible personal property that is specifically produced to perform a specific job for a specific consumer and has no other value other than as scrap, may qualify for exemption from sales tax as consumed in production, if the purchased property meets the other requirements under the exemption. Tangible personal property which breaks, depreciates, wears out or becomes obsolete, albeit in a short time span, does not qualify for exemption from sales tax as consumed in production.

(e) Natural gas, electricity, heat and water consumed by machinery and equipment actually used to produce, manufacture, process, mine, drill, refine or compound tangible personal property, provide taxable services or irrigate crops for resale in the regular course of business, qualify for exemption as consumed in production.

(f) All purchases of tangible personal property by contractors, subcontractors, or repairmen for incorporation into any structure or for use in altering, servicing, repairing or maintaining personal property or personal property that has been affixed to real property are subject to sales tax unless specifically exempted by K.S.A. 1986 Supp. 79-3606(d), (e) as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1.

Contractors, subcontractors, repairmen, and consumers shall not purchase materials exempt from sales tax as consumed in the production of services whether or not the project is original construction.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec 108, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-54 Ingredient or component part

(a) For purchases of tangible personal property to qualify for exemption under K.S.A. 1986 Supp. 79-3606(m) as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1 and amendments, the following requirements must be met:

(1) The tangible personal property shall be essential or necessary to the tangible personal property or service produced, manufactured or compounded;

(2) the tangible personal property shall be actually used in or on the tangible personal property or service produced, manufactured or compounded;

(3) the tangible personal property shall become an integral and material part of the tangible personal property or service produced, manufactured or compounded; and

(4) the tangible personal property must become an ingredient or compound part of tangible personal property or service for ultimate sale at retail.

The identity of the buyer, seller or the item is immaterial. Whether the purchase qualifies for exemption shall be determined by how the item is used in the production or processing activity. An item may be taxable for one use and exempt for another use, even though purchased by the same consumer. Each transaction shall be separately measured against the statutes and regulations to determine the taxability of the transaction.

(b) For the purpose of determining whether tangible personal property is an ingredient or component part of a service, the term "service" refers only to taxable services enumerated under the sales tax act. Each person providing a nontaxable service shall pay sales tax on all articles of tangible personal property and services purchased to provide the nontaxable service, and may not claim an exemption from sales tax.

(c) "Integral and material" means:

(1) The physical incorporation of two or more parts or elements by chemical or mechanical process in a manufacturing, production or compounding process, the result of which renders a third item or product separate and distinct from the constituent parts or elements; or

(2) an attachment or part that is so necessary and essential to the final product that, if omitted, would render the final product valueless for its intended purpose.

Except as provided in paragraph (d), tangible personal property that is important to the production process but does not become an integral and material or physical part of the tangible personal property for sale at retail is not exempt from sales tax.

(d) Each container, wrapper or other shipping or handling material actually accompanying the product sold is not subject to sales tax.

(e) Each retailer purchasing a container or other shipping or handling material for consumption which is not for resale as described in paragraph (d) is subject to sales tax. Each purchase by a retailer of a container or other shipping or handling material in which title remains with the retailer when the tangible personal property contained therein is sold by the retailer, or where the container or other shipping or handling materials are to be returned to the retailer by the consumer of the tangible personal property, is subject to sales tax.

(f) Each purchase of a container, wrapper or other shipping or handling material by a retailer using the container, wrapper or other handling material to provide nontaxable services is deemed to be consumed by the service provider and is subject to tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-55 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1, effective May 1, 1988; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-55a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3602, K.S.A. 2001 Supp. 79-3603 as amended by L. 2002, ch. 89, sec. 1 and by L. 2002, ch. 185, sec. 6, K.S.A. 79-3604, K.S.A. 2001 Supp. 79-3606; effective Aug. 23, 2002; revoked April 13, 2007.)

Kan. Admin. Regs. § 92-19-55b Operating leases

(a) Definitions.

(1) "Financing lease" shall have the meaning specified in K.A.R. 92-19-3a.

(2) "Goods" shall have the meaning as specified in K.A.R. 92-19-3a. For purposes of this regulation, "equipment" may be substituted for the word "goods" whenever equipment rentals or leases are being considered.

(3) "Lease or rental" shall have the meaning specified in K.S.A. 79-3602, and amendments thereto. When used in this regulation, these two terms and their derivatives are synonymous.

(4) "Lessee" shall mean a person who acquires the right to possess or control goods under a lease or rental agreement.

(5) "Lessor" shall mean a person who is engaged in the business of leasing or renting goods to others.

(6) "Operating lease" shall mean a lease agreement that gives the lessee possession or control of goods for a fixed or indeterminate period, while the lessor retains all or substantially all of the risk and rewards of ownership of the goods. This term shall be synonymous with "true lease."

(7) "Primary property location" shall have the meaning specified in K.S.A. 79-3670, and amendments thereto.

(8) "Sales tax" or "tax" shall have the meaning specified in K.A.R. 92-19-3a.

(9) "Transportation equipment" shall have the meaning specified in K.S.A. 79-3670, and amendments thereto. When the term "motor vehicle" or "vehicle" is used, the term shall mean any passenger vehicle, truck, trailer, semitrailer, or truck tractor, as defined in K.S.A. 8-126 and amendments thereto, that is not classified as "transportation equipment" under K.S.A. 79-3670, and amendments thereto.

(b) Operating leases and rentals.

(1) Each agreement that is structured as a lease shall be treated as an operating lease unless the agreement meets the definition of a "financing lease" in K.A.R. 92-19-3a. Any operating-lease agreement may contain a future option to purchase the goods that are being leased or to extend the agreement, or both. Each oral lease shall be treated as an operating lease.

(2) Each person who rents or leases goods at retail for use in Kansas under an operating lease shall be deemed a retailer doing business in this state and shall register with the department and report tax on its taxable receipts as provided in this regulation. If tax is not collected on a taxable charge for a rental or lease, the tax together with interest and penalty may be collected by the department from either the lessor or the lessee.

(3) Each lessor shall collect tax on every taxable rental or lease charge that it bills to its lessees. A lessor shall not forgo this collection duty and elect instead to pay sales tax when the lessor buys goods to rent or lease.

(4) Each recurring periodic payment made under a rental or lease agreement shall be treated as a payment for a separate sales transaction in time units defined by the agreement of the parties. Each recurring periodic payment period under an agreement shall be treated as a complete sale for purposes of determining the following:

(A) Whether tax is required to be collected or paid on a periodic payment because of the enactment of a new tax imposition or exemption;

(B) whether a change in the tax rate applies to a periodic payment;

(C) what the appropriate local tax jurisdiction is when the primary property location is changed from one local taxing jurisdiction in Kansas to another; and

(D) what the appropriate state tax jurisdiction is when the primary property location is changed to Kansas from another state or from Kansas to another state.

(5) If a lease or rental agreement does not require recurring periodic payments to be made, the lump-sum payment shall be treated as a complete sale for purposes of applying exemptions, tax rates, sourcing requirements, and other requirements of the sales tax act to the lease payment. No refund claim shall be allowed or assessment issued that is based on an enactment that takes effect after payment but during the term of this type of lease or rental, unless the enactment specifies otherwise.

(6) Each "rent-to-own" or "rental-purchase" agreement that is subject to the Kansas consumer lease-purchase agreement act, K.S.A. 50-680 et seq. and amendments thereto, shall be treated as an operating lease. A reinstatement fee charged under this type of an agreement shall be taxable.

(7) A rental or lease shall not qualify for exemption as an isolated or occasional sale of goods.

(c) Sourcing receipts from operating leases. Each receipt from the lease or rental of goods shall be sourced according to the following:

(1) Classification of the receipt as a down payment, recurring periodic payment, or a single payment for the entire lease or rental period; and

(2) the type of goods being leased or rented.

Each different type of receipt shall be sourced according to K.S.A. 79-3670 and amendments thereto.

(d) Computation of the tax.

(1) Sales tax shall be computed on the total amount of each lease charge billed to the lessee without any deduction for mandatory insurance, damage waiver fees, property taxes, maintenance, service, repair, pickup, delivery, and other handling charges, administrative charges, late payment charges or penalties, reinstatement fees, late return charges, fuel charges, surcharges, and other charges or expenses whether paid by the lessor or lessee. Each of these fees or expenses shall be considered to be part of a taxable lease charge, even when the fee or expense is separately stated on an invoice given to a lessee or when separate contracts are entered into for the rental or lease and for the payment of one or more of these fees or expenses.

(2) All payments of interest, financing, and carrying charges, and any other payment that a lessee makes to reimburse a lessor for the costs or expenses the lessee incurs under the lease, shall be subject to sales tax whether billed as a separate line-item charge or on a separate invoice.

(3) When a rental or lease agreement has been subject to sales tax, sales tax shall apply to any charge made for either of the following:

(A) The cancellation of the agreement; or

(B) the early return of the rented or leased goods.

(4) Each late return charge that is billed for a customer's failure to return goods to a rental company or other lessor within the agreed-upon rental or lease term shall be treated as a charge for the customer's continued possession or control of the goods. This charge shall be subject to sales tax regardless of whether the charge meets any of the following conditions:

(A) Is designated a late return charge, a penalty, or a credit charge;

(B) exceeds the standard rental charge; or

(C) is a flat charge that appears to be a fine.

(e) A lessor's purchase of goods to rent or lease.

(1) Any registered lessor that rents or leases goods may claim that the goods are purchased for resale when the lessor buys goods for the sole purpose of renting or leasing to others.

(2) A lessor that rents or leases equipment or other goods to others shall not claim the equipment or goods are purchased for resale when the lessor buys the equipment or goods if the lessor engages in a service business that does either of the following:

(A) Uses the equipment or other goods to perform services, in addition to renting or leasing the equipment or goods; or

(B) furnishes the equipment or goods to others with an operator.

(3) If a lessor paid tax when it purchased goods, the payment of tax shall not exempt any subsequent charges that the lessor bills for the rental or lease of the goods and shall not entitle the lessor to claim a credit for the taxes paid. Each lessor that is allowed to claim that goods are purchased for resale as provided in paragraph (e)(1) but paid tax on the purchase of the goods in error shall apply to the department for a refund of the tax.

(4) If a lessor that purchased goods solely for rental or lease later withdraws the goods from its rental or lease inventory for its own occasional use and then returns them to its inventory, the lessor shall accrue sales tax on the regular rental amount that the retailer would charge to a customer for use of the goods under a rental or lease agreement.

(f) Purchases of repair services and repair parts.

(1) A lessor's purchases of repair services and repair parts for incorporation into the goods or equipment that the lessor uses exclusively to rent or lease shall not be considered to be a retail sale. A lessor's purchases of oil, grease, filters, lubricants, and similar items that are purchased for use in equipment that the lessor uses exclusively to rent or lease shall not be considered to be a retail sale. Sales tax shall be collected on any charges for these items that are separately billed to a lessee.

(2) The sale of repair services, repair parts, oil, grease, filters, lubricants, and similar items to a rental or lease business for use in equipment in its rental or lease inventory shall be a retail sale if the business uses equipment from its inventory to perform services or if the business furnishes equipment from its inventory to others with an operator.

(g) Furnishing equipment with an operator.

(1) Each charge for furnishing equipment with an operator who will use the equipment to perform services shall be taxed as a service rather than a rental or lease and shall be subject to the impositions on services set forth in K.S.A. 79-3603, and amendments thereto.

(2) Each lessor shall charge and collect sales tax on each lease or rental charge that the lessor bills to a lessee who intends to use the equipment being rented or leased to perform services for others.

(3) When a lessee bills a customer for taxable services that it performed using leased equipment, the lessee shall not deduct or otherwise exclude the lease charges that it paid to the lessor when the lessee bills its customer for the taxable services.

(4) Equipment shall be considered to be leased or rented rather than provided with an operator if the only services the lessor provides are setup, inspection, or maintenance services that are performed on the leased equipment itself.

(h) Disposal of rental or lease inventory. When goods that were purchased for rental or lease are sold at retail, the lessor shall collect sales tax on the full selling price without regard to any tax that has been collected and remitted on receipts from the rental or lease of the goods. The sale of any goods that a retailer makes from its rental or lease inventory shall not qualify as an isolated or occasional sale.

(i) Real property considerations.

(1) If a contract for the rental or lease of real property requires goods, including furniture and restaurant equipment, to be provided to a tenant with real property, no sales tax shall be due on any amount that is separately charged to the tenant for the goods. When a business purchases or leases goods to use to furnish or equip an apartment, office, restaurant, or other real property that the business intends to lease or rent, the sale or lease of the goods to the business shall be considered a retail sale or lease, and the business shall pay sales tax on the purchase price or lease charges as the final user of the goods.

(2) Each rental or lease of goods, including computers, typewriters, and word processors, to a person who obtains the exclusive right to use the goods for a fixed term shall be subject to sales tax even though the goods are attached or affixed to real property, unless the goods are being furnished with the rental or lease of a real property as specified in paragraph (i)(1).

(3) For purposes of determining the taxability of a rental or lease transaction that involves tangible personal property attached to realty, taxability shall be presumed if the property being leased or rented is considered "goods" pursuant to K.S.A. 84-2-107(2), and amendments thereto, unless the goods are being furnished with the rental or lease of real property as specified in paragraph (i)(1).

(j) Exemptions, discounts, and deductions. Any discount, deduction, or exemption may be claimed when a rental or lease of goods or services is entered into if the same discount, deduction, or exemption would be allowed when the same goods or services are sold at retail. When a lessee that makes recurring periodic payments claims entitlement to a new discount, deduction, or exemption that first takes effect during the term of a lease, any discount, deduction, or exemption may be applied to the periodic payments as provided in paragraph (b)(4).

(k) Conditional sales. Each financing lease and other financing transactions shall be taxed as provided in K.A.R. 92-19-3a.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2010 Supp. 75-5155 and 79-3618; implementing K.S.A. 2010 Supp. 79-3602, 79-3603, 79-3604, 79-3618, 79-3669, 79-3670, and 79-3702; effective April 1, 2011.)

Kan. Admin. Regs. § 92-19-56 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988; revoked Jan. 3, 2020.)

Kan. Admin. Regs. § 92-19-57 Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels

(a) Each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fuel that is subject to a Kansas fuel excise tax shall be exempt from sales tax if a Kansas fuel excise tax has been imposed and the fuel excise tax is not refundable. However, each sale of these fuels shall be subject to sales tax if no Kansas fuel excise tax has been imposed, unless the sale is specifically exempt under the sales tax act.

(b) Except as provided in subsection (a), each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fuel for use in cooling, refrigerating, or heating for nonresidential or nonagricultural purposes shall be subject to sales tax. Fuel used to power refrigeration units on trucks and trailers, other than fuel used in such units by interstate common carriers, shall be subject to sales tax.

(c) Except as provided in subsection (a), each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fuel for use in aircraft, other than purchases of these fuels by passenger airlines and other interstate common carriers, shall be subject to sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3602, 79-3606; effective May 1, 1988; amended Dec. 13, 2002.)

Kan. Admin. Regs. § 92-19-58 Revenue rulings

(a) A revenue ruling is a statement of the department of revenue issued to the general public, and is of general application. A revenue ruling interprets the statute and regulation to which the ruling relates and is ordinarily issued in response to newly enacted legislation, recent court decisions and areas of sales tax interpretation and application which affect a large number of taxpayers.

(b) A revenue ruling is general in nature, and is not issued to address a specified set of facts. A revenue ruling shall be measured against each transaction separately and the facts of each transaction shall determine the sales tax consequences to which the ruling applies.

(c) A revenue ruling shall cease to be valid when any one or all of the following occur:

(1) The statute or regulation to which the ruling applies is changed in any pertinent part by the Kansas Legislature;

(2) a pertinent change in the interpretation of the statute or regulation is made by a court decision;

(3) the regulation or interpretation is changed in any pertinent part by a department regulation or revenue ruling, whether the change is accomplished by means of a new regulation or revenue ruling or by means of a revision of an existing regulation or revenue ruling; or,

(4) the department rescinds an outstanding ruling issued prior to any given specified date by issuing a general bulletin or notice in the Kansas register.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-3618; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-59 Private letter rulings

(a) A "private letter ruling" shall mean a statement of the secretary of revenue or the secretary's authorized agent issued to an individual retailer and shall be of limited application. A private letter ruling interprets the statute or regulation to which the ruling relates. A private letter ruling is issued in response to a retailer's written request for clarification of the tax statute or regulation relating to a specified set of circumstances affecting the retailer's collections duties as they relate to a claim of exemption from sales tax.

(b) A retailer, consumer, or other person shall not rely upon a verbal opinion from the department of revenue. Only a written private letter ruling issued to a retailer that concerns the retailer's collection duties shall bind the department. Each retailer seeking a private letter ruling from the department shall submit a written request for the ruling to the department. The written request shall identify the retailer and state with specificity the facts and circumstances relating to the issue for which the ruling is sought. If insufficient facts are presented with a retailer's request for a ruling, a private letter ruling shall not be issued by the department. If material facts are misrepresented in a retailer's request for a ruling, a private letter ruling that is issued by the department shall be of no effect and shall not be binding on the department. Department correspondence that does not state that the correspondence is a "private letter ruling" shall not be considered or otherwise treated as a private letter ruling.

(c) Nothing contained in a private letter ruling shall be construed as altering any provision of the Kansas retailers' sales tax act or any department regulation or as otherwise meeting any of the following conditions:

(1) Having the force and effect of law;

(2) being a notice, revenue ruling, or other tax-policy statement that has been published by the department; or

(3) being a precedent that can be cited or relied upon by any person other than the retailer to whom the ruling is issued, except to identify a ruling that is being relied upon as support for a request for the reduction or waiver of penalty or interest.

(d) If a private letter ruling erroneously instructs an individual retailer that it is not required to collect sales tax under a specific set of facts and circumstances, that retailer shall be absolved of its statutory duty to collect sales tax under a comparable set of facts and circumstances, unless the ruling has been rescinded or was based on the retailer's misrepresentation of material facts. A consumer that did not pay the tax to the retailer shall continue to be liable for the uncollected tax. However, if the consumer belatedly pays or is later assessed the tax, penalty shall be waived, and any interest on the consumer's late payment may be waived or reduced, upon the consumer's request unless the consumer misrepresented material facts to either the retailer or the department.

(e) Each private letter ruling shall cease to be valid and shall be deemed to have been rescinded when any one of the following occurs:

(1) A statute or regulation that the department relied upon as a basis for the ruling is changed in any substantive part by the Kansas legislature or department of revenue.

(2) A substantive change in the interpretation of a statute or regulation that the department relied upon as a basis for the ruling is made by a court decision.

(3) An interpretation that the department relied upon as a basis for the ruling is changed in any substantive part by a more recent department notice, guideline, revenue ruling, or other published policy directive that rescinds all prior published policy statements about issues that are discussed in the policy directive. Any policy statement that has been rescinded by the department may be cited as support for a taxpayer's request for the reduction or waiver of penalty or interest.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2009 Supp. 75-5155 and 79-3618; implementing K.S.A. 2009 Supp. 79-3604 and K.S.A. 79-3646; effective May 1, 1988; amended April 1, 2011.)

Kan. Admin. Regs. § 92-19-61 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 79-3604; effective May 1, 1988; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-61a Retailers' responsibility to collect sales tax; presumption of taxability

(a) Each retailer shall collect the tax imposed by the act from the retailer's customers. Each retailer who fails or refuses to collect tax that is lawfully due shall be liable for payment of the uncollected tax.

(b) A retailer shall not advertise, hold out, or otherwise state to the public or to any customer either of the following:

(1) The tax will be assumed, absorbed, or paid by the retailer for the customer.

(2) The tax will not be charged, or if the tax is charged and collected, the tax will be refunded.

These two requirements shall not prevent a retailer from billing tax as part of a tax-included charge, if proper notice is given to the customer or public as specified in subsection (d).

(c) Each retail sale shall be presumed to be taxable. If the director establishes that a transaction was a retail sale to a final user or consumer, the retailer shall have the burden to show that the tax was collected from the customer and remitted to the state or that an exemption certificate was secured from the customer that covers the transaction.

(d)(1) Whenever practical, each retailer shall add the tax as a separate line item to the selling price when billing the customers. The initial invoice, bill, charge ticket, sales slip, or other billing memorandum shall separately state the amount of the tax being charged or contain a written statement that tax is included in the price. If the initial billing memorandum fails to reflect tax as a separate line item or to state that tax is included in the price, it shall be presumed that tax was not charged to the customer or collected.

(2) Each retailer who makes large numbers of cash sales and desires to fix a sum for the selling price and applicable tax, including sporting event concessionaires, may charge customers a tax-included amount. The tax collected as part of a tax-included price shall be factored from the total receipts to arrive at the amount of gross receipts to report to the department.

(3) Each retailer who makes tax-included sales in which tax is an unspecified part of the customer charge shall conspicuously post a sign or notice that the customer charges are "sales tax included." Menus and any billing memorandum given to customers shall also include the statement "sales tax included" or indicate that the price being charged is a tax-included amount.

(4) "Factoring" shall mean the method used to determine the amount of the tax due when the tax has been collected as an unspecified part of the customer charge, including tax-included sales and sales made through vending machines and other coin-operated machines. To calculate gross receipts from a tax-included amount, the total amount of the tax-included receipts shall be divided by one plus the sum of state and local sale tax rates, stated as a decimal. The result of this calculation shall be the gross receipts that are reported on tax returns as the amount that is subject to state and local sales tax.

(e) Taxes collected by retailers shall be deemed to be held in trust until paid to the department. In addition, all funds paid by a customer to a retailer as taxes that exceed the taxes that are actually due shall be refunded to the consumer or, if the funds cannot be refunded, treated as public money that is held in trust for and payable to the state of Kansas.

(f) When billing the Kansas sales tax or use tax, an out-of-state retailer shall identify the tax being charged as Kansas tax, and not the tax of another state.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 79-3604, 79-3605; effective Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-62 Warranties, service and maintenance contracts

(a) Each warranty included in the selling price of tangible personal property which is not charged to the consumer separately from the tangible personal property is subject to sales tax.

(b) Each charge made by a retailer separate and apart from the selling price of the tangible personal property for an optional warranty, extended warranty, service contract, maintenance contract and other similar instruments is subject to sales tax. Each retailer shall collect sales tax on the total charge to the consumer for the contract.

(c) Each service rendered by a retailer, including supplying parts and services, without charge to the consumer under a warranty, maintenance or service contract is not subject to sales tax on the amount of the reimbursement received from the warrantor, whether reimbursement is in the form of money, credit or the replacement of parts used to perform the repair work. However, any charge such as a deductible or similar charge which the consumer is obligated to pay under the warranty, maintenance or service contract is fully taxable, and each retailer shall collect sales tax on the total charge paid by the consumer.

(d) If a retailer does not perform repair services under a warranty, maintenance or service contract, but instead has a third party perform the repairs, the third party's gross receipts received from that retailer are not subject to sales tax. The third party shall secure an exemption certificate from the retailer which states:

(1) that the service performed by the third party was pursuant to a warranty, maintenance or service contract;

(2) that the retailer collected from the consumer sales tax on the total selling price of the warranty, maintenance or service contract; and

(3) the retailer's sales tax registration number.

If a retailer has collected a deductible or similar charge from the consumer, the retailer shall include the amount in the retailer's taxable gross receipts, even though a third party may actually perform the service under the warranty, maintenance or service contract.

(e) Each retailer gratuitously providing parts, services or both to a consumer, is deemed to be the consumer of any materials, parts and third party services used. In this instance, each retailer shall pay sales tax to any third party service provider, report the cost of materials and parts on the retailer's sales tax return, and pay the appropriate sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-63 Limitations

The tax imposed under the sales tax act shall be assessed within three years from the date the return is filed. However, if any person obligated to file a return for taxes imposed under the sales tax act fails to file a return for any reason, the tax may be assessed at any time. A levy or other proceeding to enforce the collection of the tax, penalty and interest may also be commenced at any time.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3609; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-64 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by 79-3618; implementing K.S.A. 79-3643; effective May 1, 1988; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-19-64a Responsible individuals

(a) Under K.S.A. 79-3643, and amendments thereto, a person may be held liable for sales taxes not paid to the state of Kansas if that person is a responsible individual, and has willfully failed to collect, account for, or pay over to the state the taxes that are due, or has otherwise acted to evade or defeat payment of these taxes.

(b) "Responsible individual" shall mean any person with sufficient status, duties, and authority to have significant control over business finances or the disbursement of business funds.

(c) Having one or more of the following factors that establish status, duties, and authority of a person shall be sufficient to establish that the person has significant control over business finances or the disbursement of business funds:

(1) A significant ownership interest in a business;

(2) a significant involvement in the day-to-day management of the business;

(3) the authority to sign business checks or tax returns;

(4) the authority to direct payment of business funds to creditors;

(5) the authority to pledge business assets as collateral for loans, advances, or lines of credit for the business;

(6) the authority to bind the business to contracts entered into as part of the day-to-day business operations; or

(7) the authority to hire or fire employees who are authorized to perform any act described in paragraphs (3) through (6) of this subsection.

(d) The term "willfully" in K.S.A. 79-3643, and amendments thereto, shall have the same meaning as when the term "willfully" is used in K.S.A. 79-32,107(e), and amendments thereto.

(e) Acts or omissions showing that a responsible individual acted willfully in failing to collect, account for, or remit taxes may include one or more of the following:

(1) Making a deliberate choice that the business should pay other creditors in spite of having knowledge that taxes collected are not being remitted to the state of Kansas;

(2) having knowledge of the tax delinquency and failing to exercise authority to rectify it if funds were available to pay the state of Kansas;

(3) performing a voluntary or intentional act or failing to perform such an act with knowledge that the act or omission will result in the failure of the business to collect, account for, or remit taxes owed to the state of Kansas;

(4) failing to investigate or to correct mismanagement after notice that taxes owed to the state of Kansas are not being remitted; or

(5) embezzling business funds.

(f) The liability of a responsible individual who acted willfully shall survive the dissolution of a corporation or other business.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-3618; implementing K.S.A. 2000 Supp. 79-3643; effective July 27, 2001.)

Kan. Admin. Regs. § 92-19-65 Medical equipment and supplies

(a) "Medical supplies" means tangible personal property specifically designed for and exclusively used in the cure, treatment or diagnosis of an injury, illness or other malady of the human body, and consumed in a single usage. Medical supplies do not include tangible personal property designed or customarily used for human habitation purposes, or as a means for generally maintaining a quality of life not directly related to the cure, treatment or diagnosis of an injury, illness or other malady of the human body.

(b) "Medical equipment" means equipment specifically designed for and exclusively used in the cure, treatment or diagnosis of an injury, illness or other malady of the human body. Medical equipment does not include equipment designed or customarily used for human habitation purposes, or as a means for generally maintaining a quality of life not directly related to the cure, treatment or diagnosis of an injury, illness or other malady of the human body, even though the equipment may be used to assist in providing certain services.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-66 Contractors, subcontractors and repairmen; purchases of material

(a) Sales of building material or other property to contractors, subcontractors or repairmen for use by them in building, constructing, erecting, equipping, furnishing, repairing, servicing, altering, maintaining, enlarging, reconstructing or remodeling shall be taxable. Material used by a contractor, subcontractor or repairman for a project under original construction shall be subject to sales tax. Each contractor, subcontractor or repairman is deemed to be the final user or consumer of material used by the contractor, subcontractor, and repairman in construction projects. Each contractor, subcontractor or repairman shall not give, and each retailer shall not accept, a resale exemption certificate to purchase material without sales tax.

(b) Each contractor, subcontractor or repairman shall be responsible for the payment of sales tax on all materials and supplies purchased for use by the contractor, subcontractor or repairman in erecting structures for others, or for building on, or otherwise improving, altering or repairing real or personal property of others.

(c) Each retailer whose principal line of business is the retail selling of tangible personal property to the final user or consumer, but who also performs contractor services, may purchase material exempt from sales tax for resale purposes. When the retailer engages in a construction project as a contractor and removes material from inventory to perform the project, the retailer shall report and pay the proper sales tax on the cost of the material on the retailer's sales tax return.

(d) The taxing event shall be deemed to occur at the time a contractor purchases material, or when a retailer who is also a contractor removes material from inventory to perform a construction project. Therefore, bulk purchases of all material by persons who are contractors only, and all material removed from inventory by a retailer to perform a construction project shall be subject to sales tax at the time of purchase or at the time the material is removed from inventory, even though the material may be used in a construction project outside of Kansas. No deduction, exclusion, refund or credit for sales tax shall be allowed when a contractor purchases material in Kansas, or when a retailer who is also a contractor removes material from inventory as a sale in interstate commerce, even though the material may be used in a construction project outside of Kansas.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-66a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-66b Labor services

(a) Each contractor, subcontractor, and repairman shall be responsible for collecting and remitting sales tax on taxable services performed for others, including taxable services performed for other contractors. A contractor, subcontractor, or repairman shall not issue or accept a resale exemption certificate that claims an exemption from sales tax for services being purchased from or sold to another contractor, subcontractor, or repairman.

(b) The taxable base for all contracts involving the application or installation of tangible personal property shall be the difference between the contract price and the cost of material, supplies, and payments to subcontractors, including sales or compensating tax paid by the contractor on the materials, supplies, and subcontractor charges purchased by the contractor to complete the contract.

(c) Each contractor, subcontractor, or repairman who does not separately state the amount of sales tax for services performed in that person's contract, bid estimates, customer billings, or other evidence of the transaction shall state in the document that all applicable sales taxes are included in the selling price. If the statement does not appear in the contract, bid estimate, billing, or other evidence of the transaction, it shall be presumed that the sales tax was not charged to the consumer. Each retailer shall carry the burden of proving that the sales tax was charged to the consumer and properly remitted to the state.

(d) The service of installing or applying tangible personal property in connection with the original construction, which is the first or initial construction of a new building or facility, shall not be subject to sales tax. The erection of a building or facility on a site previously occupied by a building or facility that has been demolished, razed, or dismantled shall be considered to be original construction if the building or facility is totally new, whether or not the old foundation was also demolished.

(e) The service of installing or applying tangible personal property for the addition of an entire room or floor to the exterior of an existing building or facility shall not be subject to sales tax. Any replacement, remodeling, restoration, repair, renovation, or reconstruction done in the interior of an existing building or facility necessary to the construction of an entire room or floor added to the exterior of an existing building or facility shall be considered to be original construction and not subject to sales tax when any of these conditions is met.

(1) Except for the addition of the entire room or floor to the exterior of the building or facility, the work performed inside the existing building or facility would not be necessary.

(2) The work being done in the existing building or facility is necessary to support the addition of the new room or floor being added to the exterior of the building, facility, or the machinery contained therein.

(3) The support to the entire room or floor being added to the exterior of the existing building or facility is the direct causal factor of the construction being performed to the interior of the existing building or facility.

If none of the three requirements can be met, the services performed to the interior of the existing building or facility shall be subject to sales tax, and the cost of services rendered in connection with the entire project shall be allocated between the addition of the new room or floor and the services performed to the interior of the existing building or facility. Sales tax shall be collected and remitted for that portion of services allocated to those services performed to the interior of the existing building or facility.

(f) Services of installing or applying tangible personal property to complete unfinished portions of newly constructed buildings, facilities, shopping centers, and malls when space within the building, facility, center, or mall is leased or sold to the first or initial tenant of that space shall not be subject to sales tax. Services performed to install or apply tangible personal property for the completion of an unfinished portion of an existing building or facility shall be presumed not to be taxable when all of the following conditions are met.

(1) The service being rendered was called for in the original blueprint, building plan, or building specification at the time original construction of the building or facility was started, including any change orders issued during the original construction of the building or facility.

(2) The completion of the unfinished portion of the building or facility is within a time that is reasonably close to the time of the original construction of the building or facility.

(3) The service rendered would have been performed at the time of the original construction of the building or facility, except for circumstances beyond the owner's control. Those circumstances shall not include instances in which the project is essentially completed and usable for the purposes intended, but the owner merely fell short of funds, or when the owner, after taking possession or occupancy of the building or facility, contracts for additional services.

(4) The owner or occupant is the first or initial owner or occupant of the building or facility.

(g) Sales tax shall not be imposed on the service of installing or applying tangible personal property for the purpose of restoring, reconstructing, or replacing a building or facility damaged or destroyed by fire, flood, tornado, lightning, explosion, or earthquake. This exemption shall not apply to restoration, reconstruction, or replacement of a building or facility due to normal deterioration resulting from the continuous exposure to the elements, or the obsolescence of the building or facility. Each retailer performing a service under this exemption shall secure an affidavit from the owner of the building or facility stating that the building or facility was damaged or destroyed by one or more of the above-mentioned causes. Each retailer shall retain the affidavit in the retailer's records for three years. The affidavit shall be in substantially the following form:

State of Kansas, County of _____________________________ ss. ________________________________________________ of lawful age, being first duly sworn, deposes, and states: _____ ___________________________________________________ ___________________________________________________ Subscribed in my presence and duly sworn to before me, this _______ day of ______________, 19 _______. ___________________________________________________ (Signature of Notary Public)

(h) Services performed to dismantle, demolish, raze, or destroy a building or facility or a portion of a building or facility shall be subject to sales tax. If the services are performed in connection with the original construction of a building or facility, and the building or facility is constructed on the same site, the service of dismantling, demolishing, razing, or destroying the original building or facility shall not be subject to sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3603; effective May 1, 1988; amended June 26, 1998.)

Kan. Admin. Regs. § 92-19-66c Purchase and lease of tools and equipment

(a) Each contractor, subcontractor and repairman shall be considered the final user or consumer of all tools, equipment and machinery purchased to perform construction servservices. Sales of tools, equipment and machinery to contractors, subcontractors and repairmen to perform construction services shall be subject to sales tax. With the exception of leases of equipment and machinery by a contractor under a project exemption certificate, leases of tools, machinery and equipment by a contractor to perform construction services shall be subject to sales tax.

(b) Leases of tools, equipment and machinery by a contractor are not exempt from sales tax as an ingredient or component part of the services performed by the contractor, whether the services are taxable or exempt from the sales tax.

(c) Leases of tools, equipment and machinery by a contractor are not exempt from sales tax as consumed in the production of the service performed by the contractor, whether the services are taxable or exempt from the sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-66d Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-66e Project exemptions

(a) "Project exemption" means a type of sales tax exemption that allows a qualifying entity to pass its exempt status through a contractor to suppliers when the contractor purchases materials for use in improving the entity's real property. K.S.A. 79-3606(d), K.S.A. 79-3606(e), and K.S.A. 79-3606(cc), and amendments thereto, identify the entities that may qualify for a project exemption.

(b) Project exemptions shall be limited to exempting purchases by contractors for construction projects performed for qualifying entities that have secured a project exemption certificate. Project exemption certificates shall be considered to provide a specific, limited exemption that contractors may claim for a single construction project of limited duration and shall not create an express or implied agency relationship between the exempt entity, the contractor, or the supplier. For purposes of this regulation, "contractor" means the general contractor, subcontractors, and repairmen, unless the context clearly indicates otherwise. "Supplier" means retail vendors of construction materials and other building supplies.

(c) Project exemption certificates may be issued by the department of revenue or by an entity that has been designated by the secretary of revenue as an agent of the department for purposes of issuing the certificates. Only entities that are entitled to be granted a project exemption under K.S.A. 79-3606(d) or K.S.A. 79-3606(e), and amendments thereto, may be designated as an agent of the department for this purpose. Businesses that qualify for project exemption because of economic development laws shall not be granted agency status. For purposes of this regulation, "the secretary of revenue" or the "secretary" means the secretary of revenue or that individual's designee.

(d) Entities that have not been designated as agents of the department shall apply to the department for a project exemption certificate for each construction project. Upon approval of the application, a project exemption certificate shall be issued by the department directly to the entity making application.

(e) Each application to the department for a project exemption certificate shall provide the following information:

(1) The exempt entity's name and address;

(2) the general contractor's name and address;

(3) the project location, description, and the job number being assigned to the project by the entity;

(4) the starting date for construction;

(5) the estimated completion date of the project; and

(6) any additional information required on forms approved by the department for use in applying for project exemption.

(f) Requests by an entity for agency status to issue its own project exemption certificates shall be made on forms issued by the department. Each entity's request for agency status shall be approved or denied in writing by the secretary of revenue.

(g) Each entity that is authorized to issue its own project exemption certificates shall meet these requirements:

(1) Use certificate forms that have been approved by the department;

(2) issue certificates in a numbered sequence;

(3) record each project exemption certificate number when the certificate is issued;

(4) maintain records that contain the information required in subsection (e);

(5) maintain records in a form that is acceptable to the department; and

(6) establish procedures for releasing the information in its records to department auditors.

(h) All records that concern an entity's issuance of project exemption certificates shall be made available to the department for inspection during normal business hours. Entities that receive authorization to issue their own project exemption certificates may be required to file quarterly reports with the department. Forms for certifying the contents of its records on project exemptions for purposes of the hearsay exception requirements of K.S.A. 60-460(m), K.S.A. 60-460(n), and K.S.A. 60-460(o), and amendments thereto, shall be made available to authorized entities by the department upon request. An entity's authorization to issue project exemption certificates may be revoked if the entity fails to maintain proper records, issues certificates for projects that do not qualify for exemption, refuses to make information available to the department, has backdated a project exemption certificate, or for other good cause.

(i) An entity that is authorized to issue its own project exemption certificates may issue certificates only for wholly owned projects. It shall not issue certificates for joint projects that involve separate entities, including joint projects between a municipality and a school, educational institution, other governmental unit, or a nonprofit corporation. When a project involves two or more entities, the entities shall file a joint application for project exemption with the department.

(j) An entity that issues a project exemption certificate for a project that does not qualify for exemption shall be liable for all taxes that would have otherwise been paid on the project by contractors who worked on the project, together with interest and penalty. Assessments may be issued based on projections of tax liability from material cost records and other records.

(k) When an exempt entity buys construction materials that are billed to and paid for by the exempt entity, the purchases shall be exempt without a project exemption certificate. Only indirect purchases made by an entity's contractor shall require a project exemption certificate for exemption. Project exemption certificates shall not be issued for direct purchases or for projects that do not involve improvements to real property.

(l) Each exempt entity shall maintain the original project exemption certificate as part of its records and provide photostatic copies to the project's general contractor for distribution to subcontractors, repairmen and suppliers. Each subcontractor, repairman, or supplier who is presented with a project exemption certificate or who uses one to exempt purchases shall maintain a copy of the certificate as part of its records. Each supplier shall inscribe the project exemption number on invoices or other billing documents issued to contractors, subcontractors, or repairmen who claim exemption under a certificate. Suppliers may honor a project exemption certificate only when the sales being exempted are consistent with the dates and other information contained in the certificate.

(m) Project exemption certificates shall be considered to operate prospectively. Each certificate shall be issued for a specific project of limited duration and shall contain an expiration date. If an entity qualifies for a project exemption but fails to secure or issue a certificate before purchases for the project are made, contractors shall pay tax on their purchases. An exempt entity that fails to secure or issue a project exemption certificate in time for a contractor to secure exemption from its suppliers shall seek a refund from the department in accordance with subsection (n) and shall not backdate the certificate or refuse to pay the tax to the contractor.

(n)(1) Any exempt entity that fails to secure a project exemption certificate in time for a contractor to secure exemption for part or all of its purchases may apply to the department for permission to seek from its contractors' suppliers a refund of taxes on sales that would have been exempt had a project exemption certificate been secured in time for its contractors to claim exemption on their purchases. The refund request shall be accompanied by the following documents or shall show the following:

(A) Proof that the project qualified for project exemption; and

(B) affidavits from the contractor, subcontractors, and repairmen verifying the amount of taxes they paid to suppliers on purchases for the project. The affidavit shall be supported by a schedule listing the taxes paid by the contractor, subcontractor, and repairmen; the supplier to whom the taxes were paid; and the date of the sale. Copies of invoices and other documentation that verifies the tax payments listed in the schedule shall accompany the affidavit and schedule. The affidavit shall include a waiver by all contractors, subcontractors, and repairmen that relinquish all claims to the refund.

(2) Each application shall be reviewed by the department. If the department determines that the sales to a contractor, subcontractor, or repairman would have been exempt had a project exemption certificate been obtained before purchases were made, the entity shall be provided with written authorization for the entity to seek a refund from the suppliers for the scheduled taxes paid by the contractors, subcontractors, and repairmen. To secure the refund, the entities shall submit the refund authorization to the supplier under the provisions of K.A.R. 92-19-49a.

(o) Each contractor who makes exempt purchases under a project exemption certificate shall maintain adequate records to show disposition of the materials, supplies, and services that were purchased exempt. Upon completion of an exempt project, each contractor shall furnish a sworn statement to the exempt entity indicating that all purchases made exempt under the project exemption certificate were entitled to exemption under the act. Forms for these affidavits shall be furnished by the department.

(p) A project exemption certificate shall not relieve a contractor from liability for taxes on materials and supplies that are not incorporated or consumed on an exempt project. Any material purchased under a project exemption certificate that has not been consumed or incorporated into the project or that has not been returned to the supplier for credit shall be subject to sales tax. Each contractor shall file a return and remit tax on the material directly to the department. This return shall be filed for the reporting period that follows the month in which the contractor determines that the materials or supplies were not used in the exempt project.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-3606, 79-3618; effective June 26, 1998.)

Kan. Admin. Regs. § 92-19-67 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988; revoked March 19, 2021.)

Kan. Admin. Regs. § 92-19-68 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 3602; effective May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-69 Caterers

(a) Each person engaged in the business of catering is a retailer as defined in K.S.A. 1986 Supp. 79-3602(d). Each retailer shall collect sales tax on the total gross receipts received from the sale of food, meals and drinks, other than alcoholic liquor as defined in K.S.A. 41-102 as amended by L. 1987, Ch. 182, Sec. 1 and amendments, and cereal malt beverages as defined in K.S.A. 41-2701 as amended by L. 1987, Ch. 182, Sec. 97, and amendments, unless specifically exempt. Sales tax shall be imposed on the total selling price of the transaction without any deduction or exclusion for labor or services expended, skill, time spent, overhead and other expenses incurred by the caterer in producing the tangible personal property or profit thereon, regardless of how any contract, invoice or other evidence of the transaction is stated or computed, and whether separately billed or segregated on the same bill.

(b) Each amount designated as a service charge added to the price of food, meals or drinks, shall be a part of the selling price of the food, meals or drinks, and shall be included in the total selling price subject to sales tax, even though such charges are made in lieu of tips and are paid over by the retailer in whole or in part to the retailer's employees.

(c) The gross receipts received by a person holding a temporary permit as defined in K.S.A. 41-2601 as amended by L. 1987, Ch. 182, Sec. 60, from each sale of alcoholic liquor as defined in K.S.A. 41-102 as amended by L. 1987, Ch. 182, Sec. 1 and amendments, and cereal malt beverages as defined in K.S.A. 41-2701 as amended by L. 1987, Ch. 182, Sec. 97 and amendments, upon which no Kansas excise tax has been paid, shall be subject to sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-70 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1, effective May 1, 1988; revoked June 20, 2008.)

Kan. Admin. Regs. § 92-19-71 Mobile phone, cellular phone, beeper and similar services

(a) Sales tax shall be imposed on the gross receipts received from cable, community antennea, subscriber radio and television services. A mobile phone, cellular phone, beeper or other similar services is deemed to be a subscriber radio service. The gross receipts received from mobile phone, cellular phone, beeper and other similar services are subject to sales tax.

(b) Sales tax shall be imposed on the total cost to the consumer without any deduction or exclusion for:

(1) The cost of the property or service sold;

(2) services used or expended;

(3) materials used;

(4) losses, overhead or any other cost or expense; or

(5) profit, regardless of how any contract, invoice or other evidence of the transaction is stated or computed, and whether separately billed or segregated on the same bill.

(c) Sales tax applies to all amounts paid for a mobile phone, cellular phone, beeper or other similar service, regardless of whether there is actual consumption of the service.

(d) Each charge for the use of equipment and facilities furnished in connection with, supplemental to or as an aid in the usage of a mobile phone, cellular phone, beeper or other similar tangible personal property shall be taxable.

(e) Each retailer shall collect sales tax on subscriber radio services which are resold to their customers. Each retailer furnishing a mobile phone, cellular phone or other similar service may purchase the service from the retailer's vendor exempt from sales tax for resale purposes by furnishing the vendor a Kansas resale exemption certificate.

(f) Each retail sale involving the use or furnishing of a mobile phone, cellular phone, beeper or other similar service shall be considered to have been consummated at the billing address of the subscriber as it appears in the retailer's records. Each retail lease of telecommunication and data processing equipment used in connection with a mobile phone, cellular phone, beeper or other similar service shall be considered to have been consummated at the billing address of the lessee as it appears in the retailer's records.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-72 Retail sales between related entities

(a) Each interdepartmental transfer of tangible personal property and taxable services between various departments of a single legal entity shall not constitute a sale subject to sales tax.

(b) Each transfer of tangible personal property and taxable services between separate legal entities for use or consumption, and not for resale, shall be taxable, even though the entities:

(1) Share common principals or ownership and operations;

(2) share the same business location;

(3) file consolidated income tax returns for federal and state income purposes; or

(4) do not enjoy a profit or expense as a result of the transaction.

When a transaction would be subject to sales tax if the transaction were between two separately owned and operated entities, the commonality of the two entities is irrelevant, and sales tax is imposed on the transaction between the two related entities.

(c) "Separate legal entities" shall mean entities which are recognized as individual entities either in fact or at law. Each transfer of tangible personal property and taxable services between separate legal entities for use or consumption, and not for resale, shall include:

(1) Transfers between individuals and partnerships;

(2) transfers between individuals and corporations;

(3) transfers between individuals and unincorporated associations;

(4) transfers between partnerships and corporations;

(5) transfers between partnerships and unincorporated associations;

(6) transfers between partnerships;

(7) transfers between unincorporated associations and corporations; and

(8) transfers between corporations, whether between sister corporations or parent and subsidiary corporations.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-73 Membership fees and dues

(a) Each public or private club, organization, or business charging dues to members for the use of the facilities for recreation or entertainment shall collect sales tax on the gross receipts received from the dues, except for the following:

(1) Clubs and organizations that are exempt from property tax pursuant to the "eighth" paragraph of K.S.A. 79-201 and amendments thereto, including the American legion, the veterans of foreign wars, and certain other military veterans' organizations;

(2) clubs and organizations that are exempt from property tax pursuant to the "ninth" paragraph of K.S.A. 79-201 and amendments thereto, including the Y.M.C.A., Y.W.C.A., Boy Scouts, Girl Scouts, and certain other humanitarian community service organizations; and

(3) nonprofit organizations that support nonprofit zoos, if the organization is exempt pursuant to section 501(c)(3) of the federal internal revenue code of 1986 and the dues are used to support the operation of the zoo.

(b)(1) "Dues" means any charge that is a debt owed to the club, organization, or business by an existing member or prospective member in order for the member or prospective member to enjoy the use of the facilities of the club, organization, or business for recreation or entertainment, and, except as provided in paragraph (b)(2), shall include periodic or one-time special assessments, initiation fees, and entry fees charged to members by a nonprofit club or organization if a member's continued nonpayment of the assessment or fee will result in the loss of membership or membership rights.

(2) Dues shall not include the redeemable amount of a contribution required for membership in an equity country club or other equity entity organized for recreation or entertainment in which none of the net earnings inure to the benefit of any shareholder or other person, including organizations described by I.R.C. 501(c)(7), if the club or organization is obligated to repay the redeemable amount of the contribution, and the redeemable amount either is reflected as a liability owed to the member on the club's or organization's books and records or is required to be repaid to the member under a written contract. The repayment obligation may be conditioned upon the club's or organization's receipt of a membership contribution from a new member. The redeemable amount of a contribution required for membership shall include payments made by a member or prospective member for membership stock, certificates of membership, refundable deposits, refundable capital improvement surcharges, refundable special or one-time assessments, or similar membership payments in an amount equal to the amount that the club or organization is obligated to repay to the member. These payments to a club shall not be considered redeemable contributions if the club's repayment obligation is contingent solely on a club ceasing its operations as a nonprofit social organization sometime in the future.

(3) If all or part of a redeemable contribution paid to acquire or retain membership ceases to be carried as a liability on the books and records of a club that continues operation, or its successor, and the contribution has not been redeemed by a former member or former member's estate, the amount of the contribution that is no longer carried as a liability and can no longer be redeemed shall be subject to sales tax.

(c) "Recreation or entertainment" means any activity that provides a diversion, amusement, sport, or refreshment to the member. This term shall include the health, physical fitness, exercise, and athletic activities identified in K.A.R. 92-19-22b.

(d) An exemption for gas, fuel, or electricity shall not be allowed for a public or private club, organization, or other business that charges dues to members if the gas, fuel, or electricity is utilized for heating, cooling, or lighting a building, facility, or other area that is used for recreation or entertainment. An exemption shall not be allowed for water, cleaning supplies, toilet supplies, sanitary supplies, and other consumables and supplies that are used by a public or private club, organization, or other business that enable dues-paying members or others to use the building or facility for recreation or entertainment. These exemptions shall not be allowed regardless of whether the business charges dues-paying members or others for admission or for participation in sports, games, or recreation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2009 Supp. 75-5155 and K.S.A. 2009 Supp. 79-3618; implementing K.S.A. 2009 Supp. 75-5155, K.S.A. 2009 Supp. 79-3603 as amended by L. 2010, ch. 160, sec. 1 and K.S.A. 2009 Supp. 79-3618; effective May 1, 1988; amended July 27, 2001; amended April 1, 2011.)

Kan. Admin. Regs. § 92-19-74 Accounting periods; monthly filing of returns

Each retailer whose total tax liability exceeds $1600.00 in any one calendar year shall file a sales tax return on or before the twenty-fifth day of every calendar month, regardless of the accounting method employed by the retailer. Because all accounting periods end within a calendar month, a sales tax return shall be filed no later than the twenty-fifth day of the month following the month in which the accounting period ends. If there is a calendar month in which two accounting periods end, the tax return for that month shall include all retail sales made during both of these accounting periods.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 3607; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-75 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-19-76 Sales to political subdivisions of the state of Kansas

(a) All direct purchases of tangible personal property and taxable services by a political subdivision of the state of Kansas shall be exempt from sales tax, unless otherwise provided by law.

(b) To qualify as a direct purchase, each bill, invoice, contract or other evidence of the transaction shall be made out in the name of the political subdivision which qualifies for an exemption under the act, and each payment shall be made on the check, warrant or voucher of that political subdivision.

(c) All sales of tangible personal property or taxable services made to and paid for by an agent, employee or other representative of a political subdivision shall be subject to sales tax, unless expressly authorized under a project exemption certificate issued by the department of revenue, even though the same purchase would have been exempt from sales tax had the political subdivision directly purchased the tangible personal property or service. Any contractual arrangement or understanding between an agent or employee and a political subdivision shall not be recognized by the department, and the retailer shall charge and collect the sales tax on the total selling price of tangible personal property or service, even though:

(1) The agent or employee may be on official business on behalf of the political subdivision;

(2) is on a per diem from the political subdivision;

(3) is on an expense account, allowance or shall otherwise be reimbursed by the political subdivision; or

(4) has or will receive monies, credits or other assets from the political subdivision to pay for the transaction.

(d) The exemption from sales tax for political subdivisions applies only to the extent the political subdivision is not engaged nor proposes to engage in the business of furnishing gas, water, electricity or heat to others and the tangible personal property or taxable services are used or proposed to be used in such business. When a political subdivision is engaged or proposes to engage in furnishing any of these four businesses, the political subdivision shall pay sales tax on all purchases of tangible personal property and taxable services used in these businesses. Nothing under this section of the act shall be construed to limit other exemptions which may be available to a political subdivision which furnishes gas, water, electricity or heat.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-77 Sales to the United States, its agencies and instrumentalities

(a) All direct purchases made by the United States, its agencies or instrumentalities for the use of the United States, its agencies or instrumentalities shall not be taxable except when the United States has provided by federal statute that a particular agency or instrumentality shall be subject to a state's tax laws.

(b) To qualify as a direct purchase, each bill, invoice, contract or other evidence of the transaction shall be made out in the name of the United States, its agency or instrumentality, and payment shall be made on a federal check, warrant or voucher.

(c) Sales of tangible personal property or taxable services made to and paid for by an agent, employee or other representative of the United States, its agencies or instrumentalities shall be taxable, even though the same purchase would have been exempt from sales tax had the United States, its agency or instrumentality directly purchased the tangible personal property or services. Contractual arrangements or understandings between an agent or employee and the United States, its agencies or instrumentalities shall not be recognized by the department, and the retailer shall charge and collect the sales tax on the total selling price of tangible personal property or services, even though the agent or employee:

(1) is on official business on behalf of the United States, its agencies or instrumentalities;

(2) is on a per diem;

(3) is on an expense account, allowance or shall otherwise be reimbursed by the United States, its agencies or instrumentalities; or

(4) or has or shall receive monies, credits or other assets from the United States, its agencies or instrumentalities to pay for the transaction.

(d) All sales of tangible personal property and taxable services sold to national banks, federal savings and loans and federal credit unions shall be subject to Kansas sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-78 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3615; effective May 1, 1988; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-19-79 Oil, gas and water wells

(a) Sales of drilling materials or other property incorporated into an oil, gas or water well to contractors, subcontractors or repairmen for use by them in original construction projects including drilling, equipping, furnishing, repairing, servicing, altering, maintaining, enlarging or redrilling shall be subject to sales tax. Each contractor shall be considered the final user or consumer of materials used by them in the construction projects. A contractor, subcontractor or repairman shall not give, and retailers shall not accept, a resale exemption certificate to purchase the materials without sales tax.

(b) Each contractor, subcontractor or repairman shall be responsible for the payment of sales tax on all materials and supplies which are purchased for use by them in drilling, redrilling, or otherwise improving, altering or repairing oil, gas or water wells for others.

(c) Each contractor, subcontractor or repairman shall be responsible for collecting sales tax on taxable services performed for others, including taxable services performed for other contractors. A contractor, subcontractor or repairman shall not purchase or sell services exempt from sales tax under a resale exemption certificate.

(d) The taxable base for all contracts involving the application or installation of tangible personal property shall be the difference between the contract price and the cost of material, supplies and payments to subcontractors, including sales or compensating tax paid by the contractor on the materials, supplies and subcontractor charges purchased by the contractor to complete the contract.

(e) Contractors, subcontractors or repairmen who do not separately state the amount of sales tax for their services in the contract, bid estimate or customer billing shall include a statement in the document in substantially the following form: "All applicable sales taxes are included in the selling price." If the statement does not appear in the contract, bid estimate, billing or other evidence of the transaction, it shall be presumed that the sales tax was not charged to the consumer. If a statement does not appear on the document, the retailer shall carry the burden of proving that the sales tax was charged to the consumer and properly remitted to the state.

(f) The service of installing or applying tangible personal property in connection with original construction that is the first or initial construction of a new oil, gas or water well shall not be subject to sales tax. "Original construction" of an oil, gas or water well means all services performed by a contractor through the date of completion of the well. Any service performed in or on oil, gas or water wells other than as set forth herein shall be subject to sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988.)

Kan. Admin. Regs. § 92-19-80 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988, revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.)

Kan. Admin. Regs. § 92-19-81 Abatement of final tax liabilities

The requirements and procedures for abatement of final sales and compensating tax liabilities shall be those requirements and procedures specified in K.A.R. 92-12-66a.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2005 Supp. 75-5155 and K.S.A. 2005 Supp. 79-3618; effective Dec. 13, 2002; amended May 27, 2005; amended April 13, 2007.)

Kan. Admin. Regs. § 92-19-82 Direct pay permits

(a)(1) "Certificate," as used in this regulation, shall mean a direct payment certificate issued by the department to a permit holder that explains direct pay authority to retailers and can be provided to retailers in lieu of a direct pay permit.

(2) "Department" shall mean the Kansas department of revenue.

(3) "Kansas sales and use tax laws" shall mean the following:

(A) Chapters 36 and 37 of article 79 of the Kansas statutes annotated, and amendments thereto;

(B) K.S.A. 12-187 et seq., and amendments thereto; and

(C) articles 19, 20, and 21 of these regulations.

(4) "Permit" shall mean a direct payment permit issued by the secretary that, under K.S.A. 79-3619 and amendments thereto, allows the holder of the permit to accrue and pay state and local sales and use taxes directly to the department of revenue.

(5) "Secretary" shall mean the secretary of revenue or the designee of the secretary.

(b) Application for permit. Each application for a permit shall be submitted in writing to the secretary. The application shall contain the applicant's name, address, and sales and use tax account numbers, the location of the place or places of business for which direct payment of tax will be made, the business's standard industrial classification number or its equivalent, and any other information prescribed by the secretary.

(c) Qualification process and requirements.

(1) Each applicant for a permit shall demonstrate the applicant's ability to comply with the Kansas sales and use tax laws. The applicant shall provide a description of the applicant's accounting system and shall demonstrate that the system calculates the correct amount of state and local tax.

(2) The applicant shall provide documentation of at least one of the following:

(A) The applicant makes annual purchases of at least $1 million of tangible personal property for business use and not for resale.

(B) The applicant purchases substantial amounts of property for business use under circumstances that normally make it difficult or impractical at the time of purchase to determine whether the property will be subject to or exempt from sales or use tax.

(3) The applicant shall provide a statement that explains the business purpose for the permit and demonstrates how the grant of direct payment authority will meet one or more of the following criteria:

(A) Insure tax compliance;

(B) reduce the administrative work needed to determine taxability, or to collect, verify, calculate, or remit tax;

(C) improve compliance with Kansas tax laws;

(D) provide accurate compliance if the determination of taxability of the item is difficult or impractical at the time of purchase;

(E) more accurately calculate tax using new or electronic business processes, including electronic data interchange, evaluated receipts settlement, and procurement cards; or

(F) more accurately determine and calculate tax, based on a showing that the applicant has significantly automated or centralized its purchasing or accounting processes and that the applicant's business activities require it to comply with the laws and regulations of multiple state and local jurisdictions.

(4) Within 90 days of the date the secretary receives the application, the applicant shall be notified by the secretary of whether the permit is granted or denied or whether a conference shall be scheduled because additional documentation is required to complete the review.

(d) Recordkeeping requirements. Each permit holder shall maintain records necessary to determine the correct tax liability. These records shall be made available upon request by the secretary pursuant to K.S.A. 79-3610 and K.S.A. 79-3611, and amendments thereto. Books and records shall be retained in accordance with K.S.A. 79-3609, and amendments thereto, and K.A.R. 92-19-4b.

(e) Tax reporting. Each permit holder shall accrue and pay tax directly to the department for all taxable transactions on which direct payment authority applies or is claimed by the permit holder. The tax shall be reported on forms prescribed by the department. The tax owed shall be due and payable on the next tax return due following the date on which a determination of taxability is made, or in the exercise of reasonable care should be made, for a given transaction, unless otherwise provided by written agreement between the taxpayer and the department.

(f) Certain transactions not permitted. A permit holder shall not use the permit in connection with the following purchases:

(1) Taxable meals or beverages;

(2) taxable lodging or services related to lodging;

(3) admission to places of amusement, entertainment or athletic events, and charges for use of amusement devices;

(4) memberships, dues, fees, or other similar charges paid to private and public clubs or other organizations;

(5) taxable fees to participate in sports, games, and other recreational activities;

(6) motor vehicles, aircraft, boats, and other tangible personal property required to be licensed or titled with any taxing authority;

(7) telephone or telegraph services, subscriber television or radio services, telephone answering services, mobile phone services, beeper services, and other similar services;

(8) real property construction services taxable under K.S.A. 79-3603, and amendments thereto; and

(9) any other purchases prescribed by the secretary or agreed to by the permit holder and the secretary.

(g) Permit holder duties. The permit holder shall provide a copy of the permit or certificate to each vendor from whom the holder purchases tangible personal property or services, other than to those identified in subsection (f). Once presented, a permit holder shall not be required to pay the tax to the vendor as prescribed by the Kansas sales and use tax laws, and the vendor who retains the permit or certificate as part of the vendor's records shall not be required to collect sales tax. The permit holder shall accrue and pay the tax directly to the department on all taxable transactions not taxed at the time of the sale. A vendor who has been presented a permit or certificate may rely on the permit or certificate until it is withdrawn by the permit holder or notice is otherwise given that the authority has been withdrawn. If the secretary and permit holder agree in writing, the permit holder may maintain accounting records in sufficient detail to show in summary, and in respect to each transaction, the amount of sales and use taxes paid to vendors who have been not been asked to honor a permit or certificate for each reporting period.

(h) Vendor responsibilities. Receipt and maintenance of a copy of a direct payment permit or certificate shall relieve the vendor of the responsibility to collect tax on sales made to a permit holder on qualifying transactions. Each vendor who makes sales upon which the tax is not collected because of this regulation shall maintain records that identify each sale, the amount of the sale, and the purchaser. The vendor's receipts from these sales shall not be subject to the tax levied under the Kansas sales and use tax laws.

(i) Local taxes. Each permit holder who makes taxable purchases of tangible personal property or services shall report and pay the applicable state and local tax on the purchases. A permit holder shall not use a permit as a device to defer payment of tax on purchases, or to avoid accruing and paying local sales tax to the appropriate local taxing jurisdiction pursuant to the local sales tax statutes.

(j) Revocation of permit.

(1) A direct payment permit shall not be transferable, and its use shall not be assigned to third parties, including contractors. A permit may be revoked by the secretary at any time if the secretary determines that the holder has not complied with the provisions of the law or that revocation is in the best interest of the department. The department's interests shall include increased audit expenses caused by permits, including larger staff, additional travel expenses, and adoption of new systems for tax reporting and auditing. The written notice of revocation shall be effective at the end of the direct payment permit holder's next reporting period.

(2) If a business is reorganized but ongoing business operations are unchanged, the new entity shall be allowed 120 days to apply for a new permit. During the 120-day period, the previous permit shall remain in effect.

(3) Each person whose permit is voluntarily forfeited or is revoked by the department shall return the permit to the department and shall immediately notify all vendors from whom purchases of taxable items are made, advising them that the permit and any certificates are no longer valid and should not be honored. Failure to give this notification shall be a violation of K.S.A. 79-3651(e) and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3619; effective Aug. 23, 2002.)

Kan. Admin. Regs. § 92-19-200 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003; revoked Dec. 8, 2023.)

Kan. Admin. Regs. § 92-19-201 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003; revoked Dec. 8, 2023.)

Kan. Admin. Regs. § 92-19-202 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3636; implementing K.S.A. 79-3634; effective April 18, 2003; revoked Dec. 8, 2023.)

Kan. Admin. Regs. § 92-19-203 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3636; implementing K.S.A. 79-3634; effective April 18, 2003; revoked Dec. 8, 2023.)

Article 20 Compensating Tax

Kan. Admin. Regs. § 92-20-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3703, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-20-2a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3703 as amended by L. 1986, Ch. 386, Sec. 3; effective May 1, 1987; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-3 Sales tax rules and regulations also apply to compensating tax

Each Kansas retailers' sales tax rule and regulation relating to enforcement, collection, and administration, which are compatible to compensating tax rules and regulations, shall also apply to the enforcement, collection and administration of the Kansas compensating (use) tax act.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987.)

Kan. Admin. Regs. § 92-20-4 Purchase price, consideration, trade-ins

The actual cost of transportation from the place where the article was purchased to the person using the same in this state is taxable as a part of the consideration and purchase price. Transportation costs mean freight, express, parcel post, or other hauling charges. It shall include charges for crating, packing and preparing tangible personal property for shipment.

The tax is applicable to the full amount of the contract in case of installment, conditional, or credit sales or purchases as the full amount is deemed to be contracted to be paid. Interest, finance or carrying charges on installment purchases are not a part of the purchase price and not taxable when such charges are separately made and so shown by the seller on invoices rendered the purchaser.

Discounts allowed by the seller and taken by the purchaser, shall be deducted in determining purchase price.

An amount equal to the allowance given for the trade-in of property on a sale shall be deducted in arriving at the purchase price.

A manufacturer's excise tax imposed by the federal government, paid at the source by the manufacturer, is a part of the purchase price and is taxable, even though the seller may segregate this tax on the sale invoice.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3702, 79-3703, 79-3707, K.S.A. 1971 Supp. 79-3602; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-20-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704, 79-3705, 79-3706; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3704, 79-3705, 79-3706; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-7 Registration of out-of-state retailers; collection of tax by retailers

(a) A retailer shall be deemed to be doing business in this state when engaged in business within this state under, but not limited to, any of the following methods of transacting business:

(1) Maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse or other place of business;

(2) having an agent, salesperson, or solicitor operating within the state under the authority of the retailer or its subsidiary, regardless of whether the agent, salesperson or solicitor is located in this state permanently or temporarily, or whether the retailer or subsidiary is qualified to do business within this state; or

(3) soliciting orders within this state through catalogues or other advertising media.

The director shall require an out-of-state retailer to apply for authority to collect and remit the tax.

Each retailer shall be deemed to have agents in this state even though the agents solicit sales intermittently; e.g. once a year or oftener, and regardless of the residency of the agent.

(b) Each retailer doing business in this state shall register, collect and remit the compensating (use) tax on tangible personal property sold for use, storage or consumption in this state, by any agent, salesperson, representative, trucker, peddler, or canvasser, regardless of whether:

(1) Sales are made on their own behalf or on behalf of the retailer;

(2) delivery and collection is made by the agent, salesperson, representative, trucker, peddler, or canvasser; or

(3) the property is shipped and collection is made by the retailer.

(c) Each salesperson, representative, trucker, peddler, canvasser, or agent shall collect the tax from the purchaser, if full collection is made from the purchaser, and remit the tax to the registered retailer. Each salesperson, representative, trucker, peddler, canvasser, or agent authorized by the retailer to make full collection from the purchaser shall be issued a compensating (use) tax registration identification card bearing the account identification number issued to the out-of-state retailer. Each salesman, representative, trucker, peddler, canvasser, or agent shall carry upon their person this identification card and shall show it to the purchaser as proof of authority to collect the compensating (use) tax.

(d) Each holder of a certificate of registration shall indicate the account identification number found on the certificate on each billing or invoice. The retailer shall bill the compensating (use) tax due, as a separate item, on each billing or invoice. The registered retailer shall give each purchaser a receipt for each remittance of compensating (use) tax paid to the retailer. Each receipt of remittance shall be proof the purchaser has paid the compensating (use) tax. The billing shall be in substantially the form as shown:

If the registered vendor maintains two or more locations from which tangible personal property may be invoiced, shipped and delivered into the state of Kansas, duplicate certificates of registration shall be issued for each location.

(e) Each retail seller is required to report, collect and remit compensating (use) tax to the state of Kansas if:

(1) Tangible personal property is purchased for use, storage, or consumption in the state of Kansas;

(2) the seller is a retailer doing business in the state of Kansas;

(3) delivery is made in the state of Kansas; and

(4) use, storage or consumption is subject to the compensating (use) tax. Each registered retailer shall collect the tax even when the purchaser's order specifies that the goods are to be manufactured or procured by the seller at a point outside the state of Kansas and shipped directly to the purchaser from the point of origin. It is immaterial that the contract of sale is closed by acceptance outside the state or that the contract is made before the property is brought into the state of Kansas.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3704, 79-3705, 79-3706, 79-3708; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987.)

Kan. Admin. Regs. § 92-20-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3703, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704, 79-3705, 79-3706; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3702, K.S.A. 1973 Supp. 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended Jan. 1, 1974; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-20-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3704, K.S.A. 1986 Supp. 79-3703; effective, E-70-33, July 2, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked Aug. 23, 2002.)

Kan. Admin. Regs. § 92-20-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-13 Property formerly used in another state

When property purchased in another state and used outside the state of Kansas is later brought into the state of Kansas for use, storage, or consumption, it will be presumed that compensating or use tax shall apply unless the purchaser conclusively establishes the following conditions:

(1) When purchased, the property was intended for bona fide use outside the state of Kansas;

(2) the first actual use of the property was outside the state of Kansas; and

(3) the first actual use of the property was substantial and constituted the primary use for which the property was purchased.

Each purchaser has the burden of proving these facts to the satisfaction of the director of taxation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-3702, K.S.A. 1986 Supp. 79-3703, 79-3704; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

Kan. Admin. Regs. § 92-20-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3702, 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 29, 2025.)

Kan. Admin. Regs. § 92-20-15 Property already subjected to sales or use tax

The sale or use of property on which the state of Kansas or any other state of the United States has imposed sales or use tax equal to or greater than four percent (4%) is exempt from the tax. However, this exemption shall be denied if a tax paid in another state was not legally due and owing.

The sale or use of property on which the state of Kansas or any other state of the United States has imposed a sales or use tax at a rate of less than four percent (4%) is taxable at a rate determined by the difference between four percent (4%) and the rate of tax previously imposed.

Taxes imposed as a privilege tax which do not attach to the selling price of tangible personal property by law shall not be allowed as a credit against Kansas compensating (use) tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3704, 79-3705; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987.)

Kan. Admin. Regs. § 92-20-16 Railroads—interstate commerce

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by railroads is subject to the tax in the same manner as is tangible personal property brought into the state by other firms, persons, or corporations, except as exempted herein.

Rolling stock, including locomotives, engines and cars of all kinds purchased by railroads in another state and brought into Kansas for movement in interstate commerce are exempt.

All repair parts and replacement material or parts brought into and stored in the state of Kansas which become a part of interstate commerce rolling stock are exempt.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-20-17 Airlines—interstate commerce

Any airline engaged in the transportation by aircraft of persons or property in interstate common carrier transportation shall be deemed to be a "public utility" as used in section 79-3704 (a) of the act.

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by such airlines is subject to the tax in the same manner as is tangible personal property brought into the state by other firms, persons, or corporations, except as exempted herein.

All aircraft and flight equipment brought into the state for use in interstate transportation, including equipment to be installed in such aircraft, shall be exempt.

All repair parts and replacement materials or parts brought into and stored in the state of Kansas which become a part of the aircraft or flight equipment operating in interstate commerce, are exempt.

"Aircraft" when used herein, means airplanes or any vehicle used for air navigation. "Flight equipment" means any apparatus or accessories that are attached to or become a part of the aircraft.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-20-18 Motor carriers—interstate commerce

Motor carriers authorized by the interstate commerce commission as common carriers and engaged in the transportation of persons or property shall be deemed to be a public utility within the meaning of the term "public utility" as used in section 79-3704 (a) of the act.

Charges for labor services rendered to common carriers authorized to engage in interstate commerce by the interstate commerce commission for the servicing, maintenance, or repair of rolling stock including buses and trailers are taxable.

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by common carriers is subject to the tax in the same manner as is tangible personal property brought into the state by other firms, persons, or corporations, except as exempted herein.

Rolling stock including buses and trailers, purchased by common carriers authorized to engage in interstate transportation by the interstate commerce commission, which tangible personal property is brought into the state of Kansas for movement directly and immediately in interstate commerce, is exempt.

All repair parts and replacement material or parts brought into and stored in the state of Kansas which become a part of interstate commerce rolling stock are exempt.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, K.S.A. 1973 Supp. 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended Jan. 1, 1974.)

Kan. Admin. Regs. § 92-20-19 Pipe lines—interstate commerce

All pipelines engaged in the transportation of property shall be deemed to be a public utility within the meaning of the term "public utility" as used in section 79-3704 (a) of the act.

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by pipe lines is subject to the tax in the same manner as is tangible personal property brought into the state by other firms, persons, or corporations, except as exempted herein.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-20-20 Radio broadcasting and television stations—interstate commerce

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by radio broadcasting and television stations is subject to the tax in the same manner as is tangible personal property brought into the state by other firms, persons, or corporations.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-20-21 Telephone and telegraph companies—interstate commerce

All telephone and telegraph companies engaged in the transmission of messages shall be deemed to be a public utility within the meaning of the term "public utility" as used in section 79-3704 (a) of the act.

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by telephone or telegraph companies is subject to the tax in the same manner as is tangible personal property brought in to the state by other firms, persons, or corporations, except as exempted herein.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

Article 21 Local Retailers' Sales Tax

Kan. Admin. Regs. § 92-21-1 State sales tax regulations

The substance and provisions of all regulations pertaining to the state sales tax laws which are now in effect or which may hereafter be adopted and are not incompatible are hereby made a part of the local sales tax regulations as far as they are applicable.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425 and 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-3603, 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-21-3 Registration

A retailer's registration under the state sales tax act is sufficient for the purposes of the local sales tax act. Special registration for collection of local sales tax will not be required.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3608, 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-4 Interest—penalties—limitations—procedure

All interest, penalties and procedures such as the making of assessments, the venue and mode of conducting hearings, matters pertaining to review of decisions and statutes of limitation are the same as interest, penalties and procedures for state sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3607, 79-3609, 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-5 Filing of returns

Every person responsible for the collection of local sales tax is required to make a combined state and local sales tax return to the department of revenue in the same manner and same time as required for filing state sales tax returns. The return form, including all schedules and instructions, is made a part of this regulation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, 79-3607, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-6 Application of local sales tax

Local sales tax applies in any case in which state sales tax applies if the sale is consummated as provided by state statutes or regulations in a county or city having a local sales tax. Local sales tax applies to certain enumerated sales that are not subject to state sales tax including sales of natural gas, electricity, heat and water delivered through mains, lines or pipes to residential premises for noncommercial use.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1986 Supp. 12-189 as amended by Ch. 63, Sec. 2; implementing K.S.A. 12-189a as amended by L. 1987, Ch. 63, Sec. 2, K.S.A. 1986 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

Kan. Admin. Regs. § 92-21-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked April 13, 2007.)

Kan. Admin. Regs. § 92-21-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2; implementing K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2, K.S.A. 1986 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked April 13, 2007.)

Kan. Admin. Regs. § 92-21-9 Place of sale—telephone—gas—water—electricity—heat

For local sales tax purposes retail sales involving the use, consumption or furnishing of gas, water, electricity and heat shall be considered to have been consummated at the situs of the user or recipient thereof, and retail sales involving the use or furnishing of telephone service, shall be considered to have been consummated at the situs of the subscriber billed therefore.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426, K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2; implementing K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2, K.S.A. 1986 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked April 13, 2007.)

Kan. Admin. Regs. § 92-21-11 Place of sale—no fixed place of business

Sales made by retailers who have no fixed or determinable place of business are considered, for local sales tax purposes, to be consummated at the place where the sale is made irrespective of the location of their permanent mailing address.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-12 Place of business—auctioneers

For the purpose of local sales tax the place of business of auctioneers who conduct auction sales in different taxing jurisdictions shall be deemed to be the place where the auction is held.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-13 Place of business—vending machines

The retailer's place of business when making sales through a vending machine is the place where the vending machine is located when such sales are made.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-14 Place of business; sales from vehicle

If a retailer makes actual sales or deliveries from a vehicle in which a stock of goods is being carried for sale, the retailer's place of business shall be each place where a sale or delivery is made. The vehicle carrying the stock of goods for sale shall be deemed to be a portable place of business.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2005 Supp. 12-189, as amended by L. 2006, Ch. 191, Sec. 2 and by L. 2006, Ch. 204, Sec. 2, and K.S.A. 2005 Supp. 75-5155; implementing K.S.A. 2005 Supp. 12-189, as amended by L. 2006, Ch. 191, Sec. 2 and by L. 2006, Ch. 204, Sec. 2, K.S.A. 2005 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; amended April 13, 2007.)

Kan. Admin. Regs. § 92-21-15 Place of sale—meals, food and drinks sold on common carriers

Retail sales of meals, food and drinks sold on common carriers shall be considered to have been consummated at the place where the first element of the sale occurred.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked April 13, 2007.)

Kan. Admin. Regs. § 92-21-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1985 Supp. 12-189; implementing K.S.A. 1985 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended, E-77-1, Jan. 13, 1976; amended Feb. 15, 1977; amended May 1, 1987; revoked April 13, 2007.)

Kan. Admin. Regs. § 92-21-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked June 26, 1998.)

Kan. Admin. Regs. § 92-21-19 Gross receipts as applied to local sales tax

Local sales tax is imposed on the gross receipts received from taxable retail sales. Gross receipts are the same for local sales tax purposes as they are for state sales tax purposes and shall include freight and transportation charges when such charges are subject to the state sales tax, regardless of the place to which delivery is made.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)

Kan. Admin. Regs. § 92-21-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 12-189, 79-3618, 79-3619; implementing K.S.A. 12-189, K.S.A. 1982 Supp. 79-3603; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; revoked May 1, 1987.)

Kan. Admin. Regs. § 92-21-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1985 Supp. 12-189; implementing K.S.A. 79-3603 as amended by L. 1986, Ch. 386, Sec. 1, K.S.A. 1985 Supp. 12-189; effective May 1, 1987; revoked June 26, 1998.)

Article 22 Homestead Tax Relief

Kan. Admin. Regs. § 92-22-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510, K.S.A. 1979 Supp. 79-4508; effective Jan. 1, 1974; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; revoked, L. 1980, ch. 342, May 1, 1980.)

Kan. Admin. Regs. § 92-22-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4501, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kan. Admin. Regs. § 92-22-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510, K.S.A. 1978 Supp. 79-4501, 79-4502(e), 79-4508; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-4 Domicile; temporary absence

(a) "Domicile" shall mean that place where a person resides, where the person has an intention to remain, and to which that person intends to return following any absence.

(b) The claimant shall have maintained a domicile within the state of Kansas during the entire year preceding the year in which the homestead claim is filed to be eligible for a homestead property tax refund.

(c) For purposes of the homestead property tax refund act, a claimant shall be domiciled in this state if the claimant resides in this state and maintains the principal home within this state.

(d) Temporary absence from the domicile shall not disqualify a claimant for a refund. A seasonal absence or absence of a reasonable duration shall constitute a temporary absence.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 2000 Supp. 79-4502; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986; amended April 19, 2002.)

Kan. Admin. Regs. § 92-22-5 Homestead used for rental or business purposes

If a portion of the homestead is used for rental or business purposes, that part of ad valorem property tax applicable to the rented or business portion of the homestead shall not be subject to refund.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4502; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986.)

Kan. Admin. Regs. § 92-22-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(i), 79-4502(j), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(g), 79-4502(h), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-8 Proof of disability

(a) Disability may be proved by filing a certified statement of a physician licensed to practice in the state of Kansas. In lieu of the statement, the claimant may file a copy of a social security or other employer's certificate of disability showing that the claimant is receiving benefits based upon a total and permanent disability which prevented the claimant from engaging in any substantial gainful activity during the entire calendar year preceding the year in which the claim is filed for refund.

(b) A statement signed by a physician licensed to practice in the state of Kansas indicating central visual acuity of 20/200 or less in the better eye with the use of correcting lens or a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees shall constitute medical proof establishing blindness.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4511; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986.)

Kan. Admin. Regs. § 92-22-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(a), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(b), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-11 Household income

Household income shall not include the income of a dependent minor or an incapacitated person who occupies the homestead if the person is not seized of legal title or a party to the rental agreement of the homestead.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4502; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986.)

Kan. Admin. Regs. § 92-22-12 Ownership; definitions

Ownership shall include a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tenants in common.

(a) Vendee in possession under land contract: a claimant purchasing a homestead under a land contract shall be deemed to be the owner thereof.

(b) Life estate: a claimant retaining a life estate in the homestead, with a remainder over, shall be deemed the owner thereof; provided that, the ad valorem taxes assessed upon such property are paid by the claimant.

(c) Beneficiary under a trust: a claimant who, as a beneficiary under a trust, possesses the homestead shall be deemed to be the owner thereof; provided that, the ad valorem taxes assessed upon such property are paid by the claimant.

(d) Joint tenancy: a claimant whose ownership interest in the homestead is in joint tenancy with one (1) or more individuals, shall be deemed to own the whole; provided that, all ad valorem property taxes assessed thereon are paid by the claimant.

(e) Tenancy in common: a claimant whose ownership interest is as a tenant in common with one (1) or more co-tenants, shall be deemed to own the whole; provided that, all co-tenants are members of the claimant's household and that all ad valorem property taxes assessed thereon are paid by the claimant. In the event one or more co-tenants are not members of the claimant's household, the claimant shall be deemed to own only that percentage of the property as reflects his legal interest.

(f) Multiple unit dwellings: two (2) or more claimants who are seized with legal title in a multiple unit dwelling such as a duplex, condominium or a similar type dwelling as joint tenants or tenants in common, and who maintain separate distinct units thereof as their individual homesteads, shall be deemed to own that portion of the multiple unit dwelling represented by their individual homestead units; provided that, each claimant has paid that portion of the ad valorem property tax assessed on the multiple unit dwelling proportionate to the separate homestead unit that each claimant is deemed to own.

(g) Statutory inchoate spousal interest: a claimant whose homestead is held solely in the name of that claimant's spouse and whose spouse is ineligible as a claimant, shall be deemed to own the homestead pursuant to the statutory inchoate spousal interest set forth at K.S.A. 59-505, and for purposes of this act, the claimant shall be deemed to hold the same ownership interest as a tenant in common.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 59-505, K.S.A. 1976 Supp. 79-4502(d), 79-4502(f), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977.)

Kan. Admin. Regs. § 92-22-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(f), 79-4509, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4502; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986; revoked Jan. 5, 2024.)

Kan. Admin. Regs. § 92-22-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(e), 79-4507, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4515; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-17 Exercise of right to file claim on behalf of claimant

Each individual filing a claim as a legal guardian or conservator shall attach an attested copy of the court order granting the power under which the claim is filed. Each individual filing a claim as an attorney-in-fact shall attach a copy of the duly executed power of attorney to the claim.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4503; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; amended May 1, 1986; amended Jan. 5, 2024.)

Kan. Admin. Regs. § 92-22-18 Death of claimant subsequent to filing claim; disbursement of refund

(a) When a claimant dies after properly filing a timely claim, a disbursement to another member of the household shall not be allowed by the director of taxation unless an affidavit of membership in the claimant's household and a copy of the death certificate or other proof of death are submitted to the director.

(b) A disbursement to an individual appointed executor or administrator of the claimant's estate shall not be allowed unless an attested copy of the court order appointing that individual as executor or administrator and a copy of the death certificate or other proof of death are submitted to the director of taxation.

(c) A disbursement to an heir at law shall not be allowed unless an affidavit of heirship and a copy of the death certificate or other proof of death are submitted to the director of taxation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4503; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986.)

Kan. Admin. Regs. § 92-22-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4505, 79-4517; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986; revoked April 19, 2002.)

Kan. Admin. Regs. § 92-22-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4508, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4504, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(f), 79-4502(i), 79-4502(j), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked April 19, 2002.)

Kan. Admin. Regs. § 92-22-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4508; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended April 19, 2002; revoked Jan. 5, 2024.)

Kan. Admin. Regs. § 92-22-24 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4502(d), 79-4502(f), 79-4502(i), 79-4502(j), 79-4509, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked April 19, 2002.)

Kan. Admin. Regs. § 92-22-25 Proof in support of claim

(a) Proof of ownership of property for which a homestead property tax refund is claimed shall be provided by submitting a copy of the deed to the property to the director of taxation. If a deed has not been recorded to indicate ownership of the property by a claimant, the claimant shall complete and file with the director of taxation the following:

(1) A statement of ownership specifying the interest held in the property claimed; and

(2) a statement establishing by whom the property taxes are paid.

(b) Proof of income shall be provided by submitting a copy of the claimant's state or federal income tax return to the director of taxation. If the claimant did not file a state or federal income tax return for the period in question, the claimant shall file a signed schedule that shows the claimant's income from sources listed in K.S.A. 79-4502, and amendments thereto.

(c) Proof of a claimant's age shall be provided by submitting a copy of the claimant's birth certificate to the director of taxation. Proof of a dependent child's age shall be provided by submitting a copy of the dependent child's birth certificate to the director of taxation.

(d) Proof of household membership shall be provided by submitting a list of the following:

(1) The name of each individual residing in the household;

(2) the social security number of each individual residing in the household; and

(3) the relationship to the claimant of each individual residing in the household.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4511; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986; amended April 19, 2002.)

Kan. Admin. Regs. § 92-22-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4516; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-27 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4513; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-28 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4513; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-29 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4513; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4511(c); effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4514; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kan. Admin. Regs. § 92-22-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4510; effective Feb. 15, 1977; revoked Jan. 5, 2024.)

Kan. Admin. Regs. § 92-22-33 Dependent children of claimant

A child shall be considered a dependent child if all of the following requirements are met for the calendar year for which the claim is submitted:

(a) The child was born before the beginning of the calendar year.

(b) The child is or may be claimed as a dependent by the claimant for income tax purposes.

(c) The child resided with the claimant, and solely with the claimant, for the entire calendar year.

(d) The child did not reach the age of 18 during the calendar year.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 2000 Supp. 79-4502; effective April 19, 2002.)

Kan. Admin. Regs. § 92-22-34 Complete filing required

(a) A refund claim shall not be considered actually filed with or in the possession of the department of revenue until the claim is complete.

(b) To be considered complete, a refund claim shall disclose all information concerning the claim and shall be accompanied by any proof required in support of the claim necessary for the department to determine if the claim should be allowed, adjusted, or disallowed.

(c) A refund claim that is not complete by the filing deadline established by K.S.A. 79-4505, and amendments thereto, shall be considered untimely and shall be denied, unless either of the following conditions is met:

(1) The claimant responds to requests for additional information from the department of revenue by furnishing the requested information within the time specified in writing by the department.

(2) The director of taxation agrees to extend the filing deadline or accept the claim after the filing deadline in accordance with K.S.A. 79-4517, and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4505 and K.S.A. 2000 Supp. 79-4517; effective April 19, 2002.)

Article 23 Charitable Gaming

Kan. Admin. Regs. § 92-23-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1975 Supp. 79-4708; effective, E-76-32, June 19, 1975; effective May 1, 1976; revoked May 1, 1985.)

Kan. Admin. Regs. § 92-23-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1975 Supp. 79-4708; effective, E-76-32, June 19, 1975; effective May 1, 1976; revoked May 1, 1985.)

Kan. Admin. Regs. § 92-23-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1975 Supp. 79-4708; effective, E-76-32, June 19, 1975; effective May 1, 1976; revoked May 1, 1985.)

Kan. Admin. Regs. § 92-23-5 Rejected

92-23-5 to 92-23-8.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318, April 21, 1977.)

Kan. Admin. Regs. § 92-23-6 Rejected

92-23-5 to 92-23-8.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318, April 21, 1977.)

Kan. Admin. Regs. § 92-23-7 Rejected

92-23-5 to 92-23-8.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318, April 21, 1977.)

Kan. Admin. Regs. § 92-23-8 Rejected

92-23-5 to 92-23-8.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318, April 21, 1977.)

Kan. Admin. Regs. § 92-23-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4708; implementing K.S.A 79-4706, 79-4708; effective May 1, 1985; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4708; effective May 1, 1985; amended Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-4708; effective May 1, 1985; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-4708; effective May 1, 1985; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-4708; effective May 1, 1985; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-4708; implementing K.S.A. 79-4706; effective May 1, 1985; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective May 1, 1985; amended Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective May 1, 1986; amended Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4704; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4704 and 79-4705; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4708; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4708; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4708; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4708; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4708; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-27 Rejected

92-23-27 and 92-23-28.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4703, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318, April 21, 1977.)

Kan. Admin. Regs. § 92-23-28 Rejected

92-23-27 and 92-23-28.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4703, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318, April 21, 1977.)

Kan. Admin. Regs. § 92-23-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2000 Supp. 79-4706; effective Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-37 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-38 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; amended, E-81-27, Sept. 10, 1980; amended May 1, 1981; amended May 1, 1985; amended May 1, 1986; amended Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-38a Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706 and 79-4708; effective, E-81-27, Sept. 10, 1980; effective May 1, 1981; amended May 1, 1985; amended Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1976 Supp. 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective, E-80-12, Aug. 8, 1979; effective May 1, 1980; amended Feb. 22, 2002; revoked Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-41 Definitions; persons conducting games of bingo; restrictions

(a) For purposes of K.A.R. 92-23-41 through K.A.R. 92-23-59, each of the following terms shall have the meaning specified in this subsection:

(1) "Gross bingo receipts" means the revenue received from the sale of bingo faces, reusable bingo cards, instant bingo tickets, and any charges or admission fees imposed on players for participation in games of bingo.

(2) "Licensing period" means the period of time beginning on July 1 and through the following June 30.

(b) A person engaged in the management, operation, or conduct of a game of bingo shall not participate as a player in that game of bingo.

(c) Only one employee of the lessor may assist the licensee with the session if there has been a cancellation by a licensee's volunteer to work. The lessor's employee shall not handle any money.

(d) Volunteers who are members of a licensee's nonprofit organization may assist only one licensee during the same licensing period.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179 and 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-42 Bond required for distributors

Each distributor shall post a cash bond of $1,000 at the time of initial registration. Any distributor may subsequently be required by the director to increase the cash bond to an amount equal to three times the average monthly tax liability based upon the distributor's sales for the previous 12 months. If the distributor does not have 12 months of tax liability history to use for this calculation, then an estimate of the tax liability may be made by the director based upon the best information available.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5176 and 75-5184; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-43 Bingo trust bank accounts

Each licensee required to establish and use a bingo trust bank account pursuant to K.S.A. 2015 Supp. 75-5179, and amendments thereto, shall comply with all of the following requirements:

(a) The bingo trust bank account name shall include the word "bingo."

(b) Only revenue received from the conduct of call bingo and instant bingo shall be deposited into the bingo trust bank account. Funds from other sources shall not be deposited in the account.

(c) Cash prizes from call bingo games under $500 and all prizes from instant bingo games may be paid from the daily gross bingo receipts before depositing these receipts in the bingo trust bank account if the licensee keeps a detailed written record of the gross bingo receipts, cash prizes paid, and net deposit made to the account for the day.

(d) All payments made from the bingo trust bank account shall be made by check.

(e) Any excess funds in the bingo trust bank account that are not needed for the payment of bingo prizes, taxes, and expenses may be removed from the account by writing a check. These excess funds may be used for any lawful purpose of the nonprofit organization pursuant to K.S.A. 2015 Supp. 75-5179, and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-44 Schedule of games of bingo

(a) Each applicant or licensee applying for an initial bingo license or for renewal of an existing bingo license shall furnish, at the time of the application, a schedule of the games of bingo that will be conducted. The schedule shall include the date and time of each session. If the games of bingo will be conducted only occasionally or on irregular dates that have not been determined at the time of the application, the applicant or licensee shall state this on the application form and shall furnish a schedule in accordance with subsection (b).

(b) If a licensee intends to conduct games of bingo on a date or at a time different from that previously furnished in writing to the secretary, the licensee shall submit written notice of the change to the administrator at least three days before the effective date of that change.

(c) Each licensee and lessor shall post information inside the premises and outside the premises providing the following information:

(1) Name of the nonprofit organization conducting the session; and

(2) date and time of each session.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179; effective Feb. 12, 2016)

Kan. Admin. Regs. § 92-23-45 Handling of reusable bingo cards

(a) No person shall select or set aside any reusable bingo cards for playing by the person or another person before the time that the reusable bingo cards are made accessible to all of the players before the start of a session.

(b) No person shall set aside or reserve reusable bingo cards between games of bingo. All reusable bingo cards to be used for a particular session shall be shuffled before being sold or rented to the players so as to ensure that reusable bingo cards returned from the previous session do not remain in the order in which they were returned.

(c) At the end of each session, all reusable bingo cards used during the session shall be returned to one common area.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-46 Bingo; house rules

Any licensee may impose restrictions on player eligibility and game procedures through the use of "house rules" if these house rules meet all of the following conditions:

(a) The house rules do not conflict with state laws and regulations and local ordinances.

(b) The house rules are conspicuously posted at the location where games of bingo are conducted.

(c) The house rules are uniformly and consistently enforced by the licensee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-47 Display of numbered objects used in conducting games of bingo

As each number is called during each game of bingo, the selected object upon which the number appears shall be displayed to the players present so that each player who desires to see the number can do so.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-48 Bingo; procedure for correction if wrong number called

(a) If a caller calls a number different from what is on the ball or other object selected by chance and this fact is brought to the caller's attention before the prize is awarded for that game of bingo, then the mistake shall be corrected by announcing that the correct number will be used rather than the incorrect number.

(1) If this correction results in one or more immediate winners, then the game of bingo shall be deemed complete at that point. If the caller can determine who would have won first if the mistake had not been made, then the prize or prizes shall be awarded to that winner or those winners. If the caller cannot determine which winner would have won first, then the prize or prizes shall be split as equally as possible among the winners.

(2) If this correction does not result in at least one winner, then the game of bingo shall be continued until there is a winner.

(b) If a caller calls a number different from what is on the ball or other object selected by chance and this fact is brought to the caller's attention after the prize or prizes have been awarded for that game of bingo, then no correction shall be made and the winner or winners shall retain the prize or prizes.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-49 Bingo; persons selling refreshments or performing janitorial work

A person who is only selling refreshments or providing janitorial services for games of bingo shall not be deemed to be participating in the management, conduct, or operation of games of bingo.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-50 Communication of numbers needed to win prohibited

Each licensee shall ensure that no person communicates verbally or in any other manner the number or numbers needed by any player to win a game of bingo to any person involved in the conduct of that game of bingo.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-51 Disputed game of bingo

(a) "Disputed game of bingo" shall mean a game of bingo at which a participant or observer registers a complaint with a licensee's employee or volunteer who is operating, conducting, or managing games of bingo for the licensee. If the participant or observer is not satisfied with the manner in which the complaint is handled, then that individual may file a written complaint with the administrator.

(b) Each licensee shall, on the premises, post in plain view of the participants the address where bingo complaints may be filed. The address shall be provided to each licensee by the department.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179 and 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-52 Bingo; multiple winners

(a) Before the beginning of the first call bingo game of a session, the licensee shall notify the players of how the licensee intends to pay out the prize for each game of bingo during that session if there are multiple winners.

(b) If a bingo player has a winning pattern simultaneously on two or more bingo faces or reusable bingo cards, then that player shall be treated as a separate winner for each such winning bingo face or reusable bingo card when determining the awarding of the prize or prizes for that game of bingo.

(c) If a bingo player has two or more winning patterns simultaneously on the same bingo face or reusable bingo card, then the licensee may treat the player as a separate winner for each winning pattern when determining the awarding of the prize or prizes for that game only if the licensee has published a house rule to that effect.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-53 Verification of winners

The winning numbers on the bingo face or reusable bingo card of each announced winner of each call bingo game shall be verified by the following individuals:

(a) At least one other call bingo player unrelated by blood or marriage to either the winning player or the caller of that game of bingo; and

(b) one or more of the bingo workers, using one of the following methods:

(1) The bingo worker shall call back the winning numbers while the other call bingo player looks at the bingo face or reusable bingo card and verifies that the correct numbers are being called back. The winning numbers shall be called out loud so that the other players present can hear the numbers. The caller shall announce whether the bingo face or reusable bingo card is a winner. For a blackout game, the numbers not selected may be called by the bingo worker and other call bingo player to verify the winners; or

(2) the bingo worker shall call out the unique identifying number on the bingo face while the other call bingo player verifies that the correct identifying number was called. The caller shall type the identifying number into the bingo machine with an electronic verifier and announce the bingo machine's response as to whether the bingo face is a winner.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-54 Bingo; reduction in value of prizes

Any licensee may make the value of the prize awarded to the winner of call bingo contingent upon the number of players participating, if the exact terms of the contingency are posted or announced to all of the players before their purchase of any bingo faces or reusable bingo cards for the game.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5181; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-55 Cashing of prize checks

Checks written by licensees for call bingo prizes of $500 or more shall not be cashed by any licensee or member of the licensee's nonprofit organization, any lessor, any employee or agent of the lessor, or any other person located upon the premises where the licensee is conducting games of bingo.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-56 Bingo; instant bingo

(a) Each licensee shall maintain and enforce written procedures to ensure that the licensee's instant bingo tickets are sold only at the times and places permitted by law.

(b) Instant bingo tickets shall be sold only by the licensee.

(c) Each prize for a winning instant bingo ticket shall be paid out to the winner only within the premises designated by the licensee for the conduct of games of bingo.

(d) Once sold, instant bingo tickets shall remain within the premises designated by the licensee for the conduct of games of bingo and shall be disposed of by placing them in receptacles provided by the licensee. The licensee shall be responsible for arranging for the removal and disposal of the instant bingo tickets. However, the licensee shall retain all winning tickets.

(e) An instant bingo game in which the prize is awarded by matching the winning number in a call bingo game shall not be carried over from one session to another. If not all of the tickets from a game have been sold before awarding a prize, then the amount of the prize may be reduced based upon a formula or schedule that has been made known to the players before the commencement of the instant bingo game.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-57 Bingo; records; inspection; preservation

(a) Each licensee shall maintain records that are necessary to determine the amount of tax due and to determine that the games of bingo operated or conducted by the licensee are operated or conducted in compliance with the Kansas charitable gaming act, K.S.A. 2015 Supp. 75-5171 through 75-5188, and amendments thereto. The records shall show the following:

(1) The date and location of each call bingo game conducted;

(2) the name of the operator or manager who conducted or operated each game of bingo;

(3) the number of call bingo games played daily;

(4) the value of all prizes awarded for each call bingo game played;

(5) the value of all other prizes awarded in connection with games of bingo;

(6) the date on which each call bingo prize was awarded;

(7) the name and address of each winner of a call bingo game in which the prize awarded was more than $100 in value and of all winners of prizes in disputed games of bingo as defined in K.A.R. 92-23-51. A prize shall not be awarded to any individual who refuses to give the individual's name and address to a licensee in compliance with this regulation;

(8) the daily gross bingo receipts received by the licensee for admission, charges for participation, and any other charges in connection with games of bingo, with separate totals for call bingo and instant bingo;

(9) the number of players present during each session on which games of bingo are conducted;

(10) for each progressive bingo game, the winning and consolation prizes offered and the number of bingo balls required to win each of these prizes; and

(11) the occurrence of any drawing conducted during each session and, if any drawing occurred, a description of the prize awarded and its fair market value.

(b) All records required by subsection (a) shall be preserved for at least three years following the date on which the game of bingo to which the records pertain was managed, operated, or conducted.

(c) All records required by this regulation shall be available for, and subject to, inspection by the director of taxation or the director's authorized agents and employees at a location previously designated by the licensee. The records shall be subject to inspection at any reasonable time. The records for the preceding four months shall be available for inspection without advance notice at all times that the licensee is operating or conducting games of bingo.

(d) Each licensee shall provide all information, tax returns, and records regarding or related to the operation, management, or conduct of games of bingo that are requested by the department. Failure to provide all requested information shall constitute grounds for revocation of a bingo license.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5179; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-58 Bingo; filing of returns; notice; hearings

(a) On or before the last day of each calendar month, each licensee that was licensed during the preceding calendar month shall submit a return and remit all enforcement taxes due for the preceding month to the department. The return shall be submitted upon a form furnished by the department.

(b) If a licensee does not operate or conduct any games of bingo during a calendar month, the licensee shall still submit a return for that month.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5176 and 75-5180; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-59 Due date of tax return by distributors

Each distributor shall submit a return and remit the tax due for each month's sale of bingo faces and instant bingo tickets by the 25th day of the month following the month in which the sales were made.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2015 Supp. 75-5181; implementing K.S.A. 2015 Supp. 75-5176 and 75-5177; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-70 Charitable raffles; definitions

As used in K.A.R. 92-23-70 through K.A.R. 92-23-75, each of the following terms shall have the meaning specified in this regulation:

(a) "Gross receipts" means the total number of raffle tickets sold and given away multiplied by the selling price of a single raffle ticket. For the purpose of determining potential gross receipts, each raffle ticket shall be calculated at its individual selling price before the application of any discount for the purchase of two or more raffle tickets.

All charitable raffles conducted within the same licensing period shall be included when determining gross receipts.

(b) "Licensing period" means the period of time beginning on July 1 and through the following June 30.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5188; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-71 Licensing requirements; renewals

(a) Each applicant expecting to conduct charitable raffles with annual gross receipts exceeding $25,000 shall apply to the department for a charitable raffle license at least 30 days before any raffle tickets may be sold.

(b) Each application for a charitable raffle license or the renewal of a charitable raffle license shall be submitted on a form prescribed by the department and be accompanied by the applicable fees prescribed in K.S.A. 2015 Supp. 75-5175, and amendments thereto.

(c) In addition to information requested on the application, any applicant or licensee may be required to provide any of the following with an application or renewal:

(1) A copy of the applicant's or licensee's articles of incorporation or bylaws or, if the applicant or licensee is not a corporation, a copy of any bylaws or other documents that specify the nonprofit organization's structure and purpose;

(2) a copy of the ruling or determination letter from the internal revenue service recognizing the applicant or licensee as a nonprofit organization; and

(3) a current roster of all active members of the nonprofit organization.

(d) Each licensee shall maintain current information on its license. The licensee shall inform the department within 30 days of any changes in the information supplied in its most recent application filed with the department.

(e) Any licensee may request a hearing in accordance with the Kansas administrative procedure act before a charitable raffle license may be suspended or revoked by the secretary. The licensee shall surrender the raffle license to the department upon receipt of the final order of suspension or revocation.

(1) For each suspension, the license shall be returned to the licensee at the end of the suspension period.

(2) For each revocation, the former licensee may reapply for a charitable raffle license no earlier than six months following the date of revocation.

(f) Charitable raffle licenses shall not be transferred or assigned to another nonprofit religious organization, nonprofit charitable organization, nonprofit fraternal organization, nonprofit educational organization, or nonprofit veterans' organization.

(g) Only one nonprofit organization may be licensed for each charitable raffle.

(h) Each licensee wanting to renew its license shall submit an application for renewal at least 30 days before the date the licensee intends to begin selling charitable raffle tickets in the new licensing period.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5175; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-72 Charitable raffle ticket requirements

(a) Except as specified in subsection (f), each raffle ticket shall contain all of the following information printed in a clear and legible manner:

(1) The name of the licensee as it appears on the raffle license;

(2) the licensee's Kansas charitable raffle license number;

(3) the word "raffle";

(4) the date, time, and location of the raffle drawing;

(5) the price of the raffle ticket;

(6) a statement specifying whether a participant must be present to win;

(7) a unique sequential identification number on the raffle ticket and ticket stub that is different from any other number found on a ticket sold for that particular raffle activity; and

(8) any other information that the administrator requests.

(b) The ticket stub portion of the raffle ticket that is given to the purchaser shall contain a sequential number corresponding to the number printed on the raffle ticket from which the stub is detached. The raffle ticket portion of the ticket that is retained by the licensee shall contain a space for the purchaser's name, address, and telephone number if a participant's presence is not required when a winner is determined.

(c) A sample raffle ticket may be requested by the department for each raffle conducted by the licensee.

(d) Each raffle ticket shall be offered for the same price as that for every other raffle ticket being sold for the same charitable raffle. Any licensee may offer a discount for the purchase of two or more raffle tickets if the discount is offered to all persons wanting to participate in the charitable raffle.

(e) Each raffle ticket to participate in a charitable raffle shall be paid for in advance by cash, check, or credit card. The extension of credit shall be prohibited. The issuance of free raffle tickets shall not be prohibited; however, the value of all free raffle tickets shall be included in the gross receipts derived from the charitable raffle.

(f) If all raffle ticket purchases and the subsequent raffle are conducted during the same event, it shall be permissible to clearly display the following information at the event in lieu of printing the information on each raffle ticket:

(1) The name of the licensee as it appears on the raffle license;

(2) the licensee's Kansas charitable raffle license number;

(3) the word "raffle";

(4) the date, time, and location of the raffle drawing;

(5) the price of the raffle ticket;

(6) a statement specifying whether a participant must be present to win;

(7) a unique sequential identification number on the raffle ticket and ticket stub that is different from any other number found on a ticket sold for that particular raffle activity; and

(8) any other information that the administrator requests.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5188; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-73 Conduct of charitable raffle

(a) Each licensee shall be responsible for the following:

(1) The conduct and management of the charitable raffle;

(2) the publishing of a promotional plan and advertising for each charitable raffle; and

(3) the accountability of raffle ticket sales, which shall include all of the following:

(A) Tracking raffle tickets provided to each raffle ticket seller;

(B) collecting all receipts from each raffle ticket seller;

(C) collecting the portion of all raffle tickets sold that shall be retained by the licensee; and

(D) collecting all unsold raffle tickets.

(b) All raffle tickets sold or given away shall be placed in the pool of raffle tickets from which the winners shall be drawn.

(c) Each raffle ticket placed in the raffle container shall have an equal opportunity to win.

(d) The order in which the winners will be determined shall be announced before the start of the drawing.

(e) Only one raffle ticket shall be drawn at a time.

(f) If a participant's presence is required when a winner is to be determined, statements specifying this condition shall be printed on each raffle ticket and all promotional material concerning the charitable raffle. If a participant's presence is not required when a winner is to be determined, each participant shall complete the portion of the raffle ticket providing the participant's name, address, and telephone number.

(g) Only raffle tickets that have been sold or given to a participant shall be included in the raffle container when determining the winner.

(h) If more than one prize or opportunity to win has been offered in a particular charitable raffle and a series of drawings must be made to determine all of the winners, any raffle ticket that has been drawn may be returned to the raffle container.

(i) Prizes awarded in a charitable raffle may include cash, merchandise, and anything of value that may be legally owned. If any prize other than cash is awarded, the prize shall be valued at fair market value.

(j) Each licensee conducting a charitable raffle in which prizes of real or personal property are to be awarded shall have paid for in full or otherwise become the owner without lien or interest of others of all the real or personal property to be awarded as prizes, before the date on which the winners will be determined.

(k) The licensee shall not participate in a charitable raffle as a player. Raffle tickets shall not be purchased in the name of the licensee. Individual members of the licensee may purchase raffle tickets.

(l) If a charitable raffle is canceled, the decision to cancel the charitable raffle shall be announced publicly and shall be posted at the licensee's principal office and web site. All receipts from raffle ticket sales shall be returned to each purchaser within 30 days of cancellation of the charitable raffle.

(m) If a charitable raffle is postponed, the postponement shall be announced publicly and shall be posted at the licensee's principal office and web site. The postponed charitable raffle shall be conducted within 30 days of the original date scheduled.

Any participant may request a refund on the purchase price of a raffle ticket if that participant is not able to be present on the date of the postponed charitable raffle and the participant's presence is required.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5188; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-74 Awarding charitable raffle prizes

(a) All charitable raffle prizes shall be awarded.

(b) Each licensee shall make a diligent effort to locate the winners of all prizes.

(c) A prize shall not be forfeited to the licensee.

(d) Each prize that is not claimed or for which the winner cannot be located within 30 days from the date of the drawing shall be awarded by conducting another drawing using the original pool of raffle tickets.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5188; effective Feb. 12, 2016.)

Kan. Admin. Regs. § 92-23-75 Reporting requirements; recordkeeping

(a) Each licensee shall annually report all charitable raffle winners of any prize for which the retail value is at least $1,199. The report shall be submitted on a reconciliation form prescribed by the department.

(b) Each licensee shall annually reconcile the charitable raffle license fee paid based on the gross receipts from the previous licensing period. The licensee shall submit the reconciliation on a form prescribed by the department.

(c) Each licensee shall maintain the following information for each charitable raffle, for three years after the date the charitable raffle was conducted:

(1) Date of charitable raffle;

(2) total gross receipts;

(3) total number of raffle tickets available for sale;

(4) number of raffle tickets sold;

(5) number of raffle tickets given away;

(6) number of raffle tickets returned unsold to the licensee;

(7) raffle ticket price;

(8) value of all raffle tickets sold and given away;

(9) name and address of all charitable raffle winners of any prize;

(10) receipts for the purchase of prizes awarded or a statement indicating the fair market value of the prizes donated for each charitable raffle; and

(11) deposit records indicating that the proceeds from the charitable raffle have been deposited into the licensee's bank account.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2015 Supp. 75-5188; effective Feb. 12, 2016.)

Article 24 Liquor Drink Tax

Kan. Admin. Regs. § 92-24-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a02, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a02, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a02, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kan. Admin. Regs. § 92-24-9 Definitions

As used in this article, these terms shall have the following meanings. (a) "Licensee" means a holder of a class A or class B license, drinking establishment license, temporary permit holder, or caterer license issued by the director of alcoholic beverage control.

(b) "Liquor drink tax" means the tax imposed by K.S.A. 79-41a02, and amendments thereto.

(c) "Secretary" means the secretary of revenue or the secretary's authorized representative.

(d) "Source record" means any of the following:

(1) A dated customer service check or ticket;

(2) a dated cash register tape, if coded to reflect the required information; or

(3) an equivalent of the check, ticket, or tape in a form approved by the secretary.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-10 Registration certificates; application; display; revocation

(a) (1) Application for a liquor drink tax registration certificate shall be made upon a form furnished by the secretary. The application shall state the name of the applicant as specified on the applicant's license and the address at which the applicant proposes to engage in business. For a caterer, the address shall be where the principal place of business is located.

(2) Each application for a liquor drink tax registration certificate shall be accompanied by a copy of the applicant's license. If the applicant owes any liquor drink tax, penalty, or interest at the time of making application, payment shall be made before issuance of the liquor drink tax registration certificate.

(b) A separate liquor drink tax registration certificate shall be required for each license, and the licensee shall conspicuously display the liquor drink tax registration certificate on the premises. The licensee shall immediately report any change of location, name, or form of ownership of the licensed establishment to the director.

(c) The liquor drink tax registration certificate of any licensee may be revoked by the secretary for any violation of the provisions of this article or the provisions of K.S.A. 79-41a01 et seq. and amendments thereto, after providing due notice and an opportunity for a hearing.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14, 79-41a06; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-11 Application of tax

(a) The liquor drink tax shall apply to the gross receipts derived from the sale of any ingredients for drinks containing alcoholic liquor, whether mixed by the licensee or sold separately. The tax shall also apply to charges that are incidental to charges for drinks containing alcoholic liquor, which shall include the following:

(1) Service, corkage, cooling, and serving charges;

(2) fees or charges for the use of equipment owned by the licensee incidental to the serving of drinks containing alcoholic liquor; and

(3) gratuities, except gratuities that are voluntarily given by the consumer or are separately stated on a source record and are entirely distributed to employees of the licensee in a form other than wages, salaries, or other compensation.

(b) If a single fee or charge is made for alcoholic liquor provided by a licensee in connection with room rental, soft drinks, water, and ice, the entire fee or charge, less the amount normally charged for the room rental, shall be taxable.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a01, 79-41a02; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-12 Sales tax inapplicable

Items of tangible personal property subject to the liquor drink tax shall not be subject to retailers' sales tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02, 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-13 Assumption of tax by licensee prohibited

(a) A licensee shall not advertise, hold out, or state to the public or to any consumer, directly or indirectly, any of the following:

(1) The liquor drink tax, or any part of the tax, will be assumed or absorbed by the licensee.

(2) The tax will not be considered as an element in the price charged to the consumer.

(3) The tax, or any part of the tax, will be refunded if it is added to the price charged to the consumer.

(b) The tax may be included in the stated drink price if the licensee conspicuously posts on the premises a sign provided by the secretary stating that drink prices include the liquor drink tax.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-14 Time for returns and payment of tax; forms

On or before the last day of each calendar month, each club, caterer, and drinking establishment licensed in this state shall submit a tax return to the secretary upon forms furnished by the secretary. The name and address of the licensee, the total amount of gross receipts from sales of alcoholic liquor sold during the preceding calendar month, and any other information that the secretary deems necessary shall be stated on the form. The amount of tax due, as shown on the return, shall be paid to the secretary at the time the return is submitted.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02, 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-15 Records required

(a) Each licensee shall keep records and books of all sales subject to the liquor drink tax, together with invoices, bills of lading, sales records, copies of bills of sale, source records, daily summaries, and other pertinent papers and documents. The records shall show the following:

(1) The amount charged consumers for drinks containing alcoholic liquor and the amount charged consumers for all other items;

(2) invoices detailing the purchase of alcoholic liquor;

(3) a detailed description of breakage, spillage, and mistakes; and

(4) a detailed description of liquor removed from inventory for the following purposes:

(A) Use in preparation of food; and

(B) consumption by the licensee or the licensee's employees.

(b) Each licensee shall make the books, records, other papers and documents available for inspection by the secretary of revenue or the secretary's authorized representative for a period of three years from the last day of the calendar year or of the fiscal year of the licensee, whichever comes later, to which they pertain. The licensee shall maintain the books, records, and other documents on the licensed premises for a period of 90 days. However, the licensee may maintain the books, records, and other documents after 90 days at another location.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-16 Source record requirements

(a) Each licensee shall record on a source record the following information:

(1) Each individual serving of a drink containing alcoholic liquor, or the unit of serving used if the drink is not served as an individual separate serving, and the price charged for the drink;

(2) identification of each individual separate serving or other unit served as to the kind of drink; and

(3) the date of the transaction.

The licensee shall record the information in a clear manner. The licensee may use a system of symbols or code, if the meaning is printed on the source record or on another document maintained on the licensed premises.

(b) For the purpose of subsection (a)(3), drinks containing alcoholic liquor sold after 12:00 midnight and before 2:00 a.m. shall be deemed to have been sold on the preceding day.

(c) Source records shall be maintained in sequence by date.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987, Ch. 182, Sec. 118, 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988.)

Kan. Admin. Regs. § 92-24-17 Daily summary

Each licensee shall prepare a daily summary of all information required to be recorded on source records, including the sale or service of drinks containing alcoholic liquor. The daily summary shall also show the number of servings, and the kind of drink. Proper identifying symbols or codes may be used in preparing the daily summary.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987, Ch. 182, Sec. 118, 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988.)

Kan. Admin. Regs. § 92-24-18 Licensee's inventory; sales slips

A licensee shall not possess in inventory on the licensed premises any alcoholic liquor not covered by a sales slip provided by the retailer or wholesaler. Each sales slip shall be maintained by the licensee for the period prescribed by K.A.R. 92-24-15 and shall be available and subject to inspection in accordance with the provisions of K.A.R. 92-24-15.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02, 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-19 Price listing statements

Each licensee shall keep a price listing statement listing the current, normal retail selling price charged for each drink containing alcoholic liquor served by the licensee. The statement shall list the price for each individual serving and for any other unit of serving served by the licensee. Whenever any price listing statement is updated by the licensee, the outdated price listing statement shall have recorded on it the period of time for which it was effective. The licensee shall maintain the outdated price listing statement for the period prescribed by K.A.R. 92-24-15 and amendments thereto, and the price listing statement shall be available and subject to inspection in accordance with the provisions of K.A.R. 92-24-15 and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987, Ch. 182, Sec. 118, 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988.)

Kan. Admin. Regs. § 92-24-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1982 Supp. 79-41a03; implementing K.S.A. 1982 Supp. 79-41a02, 79-41a03; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; revoked, T-88-58, Dec. 16, 1987; revoked May 1, 1988.)

Kan. Admin. Regs. § 92-24-21 Report of alcoholic liquor lost through theft or disaster

Each licensee shall prepare a written report for the director setting out the number and size of containers and the brand, proof, age and category of alcoholic liquor lost through theft or disaster. A theft of alcoholic liquor shall be reported to the proper police or sheriff's department and shall be substantiated by the report of the police or sheriff's department. A disaster causing a loss of alcoholic liquor shall be reported to the director and shall be substantiated by an affidavit of an investigative employee of the department of revenue.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987, Ch. 182, Sec. 118, 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988.)

Kan. Admin. Regs. § 92-24-22 Determination of tax liability; presumption of taxable disposition

(a) The correct amount of liquor drink tax shall be determined by the secretary when examining the tax account of any licensee, on the basis of returns filed with the secretary, or any records or information that is available or is obtained from the licensee or any retailer or wholesaler who furnished alcoholic liquor to the licensee.

(b) If the secretary finds that the licensee has failed to maintain or make available adequate records required by K.A.R. 92-24-15 through K.A.R. 92-24-21, or by K.S.A. 41-2601 et seq. and amendments thereto, the correct amount of the tax may be determined from any available source or records. The tax liability of the licensee may be estimated by using any available record for any period for which the licensee has failed to maintain records or file a return.

(c) In determining the tax liability of any licensee, it shall be presumed that the disposition of all alcoholic liquor purchased by the licensee is taxable unless the contrary is established. The burden of proving the contrary shall be upon the licensee and shall be established through authentic records.

(d) If the liquor drink tax is not separately specified upon the source records of the licensee, tax liability shall be determined upon the total gross receipts derived from the sale of alcoholic liquor. Deductions for tax included within stated drink prices shall not be allowed unless the licensee has posted a sign in compliance with the provisions of K.A.R. 92-24-13.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79-41a02, 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Kan. Admin. Regs. § 92-24-23 Bond

(a) Each applicant or licensee submitting an application for a new license or for renewal of an existing license shall post or have posted with the department of revenue a bond in an amount equal to three months' average liquor drink tax liability or $1000, whichever is greater, at the time of the application. Any new applicant who has no previous tax experience may estimate that person's expected liquor drink tax liability projected over a 12-month period and submit a bond in an amount equal to 25% of the projected tax liability or $1000, whichever is greater. A certificate of liquor drink tax registration shall not be issued until the bond requirement is satisfied.

(b) Bond requirements may be satisfied through surety bonds purchased from a corporate surety, escrow bond agreements, or the posting of cash bonds.

(c) An additional bond may be required by the secretary of revenue at any time if the existing bond is not sufficient to satisfy the three months' average liability of the licensee.

(d) The existing liquor drink tax bond requirement for any licensee may be waived by the secretary of revenue if the relief is requested in writing and the licensee has remained compliant with K.S.A. 79-41a01 et seq., and amendments thereto, for at least 24 consecutive months before the date of the request for bond relief. If, after the bond is released, the licensee becomes delinquent in filing and remitting the liquor drink tax, a bond shall be required for any subsequent renewal of the license.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2009 Supp. 79-41a03; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended Jan 4, 2002; amended Nov. 29, 2010.)

Kan. Admin. Regs. § 92-24-24 Duty of licensees discontinuing business

Each licensee discontinuing business shall notify the secretary, return its liquor drink tax registration certificate for cancellation, and preserve all business records within this state for three years. A receipt shall be issued by the secretary upon the payment of taxes reported.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)

Article 25 Transient Guest Tax

Kan. Admin. Regs. § 92-25-1 Effective date for levy, repeal, or change in rate of transient guest tax

The effective date for the levy, repeal, or change in the rate of a city or county transient guest tax shall be the first day of the calendar quarter that follows either of these days: (a) The 30th day after the general or city primary election in which the levy, repeal, or rate change was approved; or

(b) the 60th day after any other type of election in which the levy, repeal, or rate change was approved.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 12-1694, 12-1698; implementing K.S.A. 2000 Supp. 12-1693, 12-1694, 12-1697, and 12-1698; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; amended July 27, 2001.)

Article 26 Agricultural Ethyl Alcohol Producer Incentive (not in active use)

Kan. Admin. Regs. § 92-26-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Feb. 27, 2009; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-26-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-26-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by L. 1987, Ch. 388, Sec. 4; implementing L. 1987, Ch. 388, Sec. 4, K.S.A. 79-3403; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-26-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Nov. 12, 2004; amended Feb. 27, 2009; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-26-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-26-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-26-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

Article 27 Qualified Biodiesel Fuel Producer Incentive (not in active use)

Kan. Admin. Regs. § 92-27-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-27-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-34,155, as amended by L. 2007, ch. 180, sec. 15, and K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-27-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-27-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-3415, 79-3420, and 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kan. Admin. Regs. § 92-27-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Article 28 Retail Dealer Incentive

Kan. Admin. Regs. § 92-28-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kan. Admin. Regs. § 92-28-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kan. Admin. Regs. § 92-28-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3415 and 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kan. Admin. Regs. § 92-28-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3420 and 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Article 50 Manufacture, Distribution and Sale of Motor Vehicles; Review Board

Kan. Admin. Regs. § 92-50-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-190, 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-21 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-22 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-23 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-24 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-25 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-26 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-27 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-28 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-143i, 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-29 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2304; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-30 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-31 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-32 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-2303; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-33 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2308; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2301, 8-2303, 8-2304; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-35 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-135, 8-2303, 8-2308; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-36 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2314; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-37 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2314; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-38 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2303, 8-2304; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-39 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2314; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2314; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-41 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-2314; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-50-42 Sales prima facie evidence of engaging in business; motor vehicle dealer license required

The sale of five (5) or more motor vehicles in any one (1) calendar year shall be prima facie evidence that a person is engaged in the business of selling motor vehicles and, unless rebutted or overcome by other evidence, shall require that person to obtain a motor vehicle dealer's license. A person shall be entitled to a hearing conducted in accordance with K.S.A. 1980 Supp. 8-2411 to rebut this evidence.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1981 Supp. 8-2423; implementing K.S.A. 1981 Supp. 8-2401, 8-2403, 8-2404; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)

Kan. Admin. Regs. § 92-50-57 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective, E-78-17, July 7, 1977; effective May 1, 1978; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Article 51 Titles and Registration

Kan. Admin. Regs. § 92-51-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-134; effective, E-77-17, March 19, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-143 (2) (b), 74-2004; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-135 (a), 74-2004; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-9 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 74-2011, 74-2004; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 74-2011, 8-135, 74-2004; effective, E-71-9, Jan. 1, 1971; effective, Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-135(a), 74-2004; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-12 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-13 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-14 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-143; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-15 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-16 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-143b, 8-143c, 8-143d, 8-191, 74-2004; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-17 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-18 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-143, 8-143a; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-19 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-129, 8-191, 74-2011, 8-143i; effective, E-70-14, Jan. 19, 1970; effective Jan. 1, 1971; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-20 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1981 Supp. 8-143; effective Jan. 1, 1971; amended May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-51-21 Staggered registration system

(a) All motorized bicycles, motor vehicles, and recreational vehicles, other than apportioned registered vehicles, mobile homes, trailers, antique vehicles, trucks or truck tractors registered for a gross weight of greater than 12,000 pounds, and commercial motor vehicles as described in K.S.A. 8-143m and amendments thereto, shall be registered annually under a staggered registration system during one of 11 registration periods. The month of expiration of the registration shall be embossed upon the number plate issued at the time of registration or shall be represented by a decal attached to the number plate in a location designated by the director.

(b) At the time of registration, the owner shall pay a prorated registration fee equal to 1½ of the annual registration fee multiplied by the number of months remaining in the registration period, including the month of expiration. Each registration period shall expire on the last day of the month as prescribed for the alpha letter designation on the plate or decal affixed to the plate, as determined by the first letter of the owner's surname in accordance with the following table:

ALPHABETICAL DESIGNATION FOR MONTHLY STAGGERED REGISTRATION Alpha Letter Designation | Month | First Letter of Surname A | February | A B | March | B C | April | C, D E | May | E, F, G H | June | H, I J | July | J, K, L M | August | M, N, O R | September | P, Q, R S | October | S V | November | T, V, W X | December | U, X, Y, Z

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2013 Supp. 8-134, K.S.A. 8-134a; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended Jan. 3, 2003; amended Nov. 22, 2013.)

Kan. Admin. Regs. § 92-51-22 Registration period beginning date; fee due

The date of the assignment or reassignment of a manufacturer's certificate of origin or certificate of title shall be the beginning date of a registration period. The registration fee shall be due on that date, but may be paid at any time during a period of not to exceed 30 days, inclusive of weekends and holidays, after the assignment or reassignment. If the registration fee is not paid within the period of time prescribed by this regulation, the penalty for the late payment of the fee shall be computed from the date of the assignment or reassignment.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 1984 Supp. 8-134; implementing K.S.A. 8-127, as amended by L. 1985, Ch. 43, Sec. 3; K.S.A. 1984 Supp. 8-143, as amended by L. 1985, Ch. 43, Sec. 8; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended, T-85-40, Dec. 19, 1984; amended May 1, 1985; amended May 1, 1986.)

Kan. Admin. Regs. § 92-51-23 Transfer of license plates; rebates and refunds disallowed

Neither rebates nor refunds for license plate transfers shall be made if license plates are transferred to a vehicle of a lesser weight or a lesser carrying capacity.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 8-134; implementing K.S.A. 8-135 as amended by L. 2002, Ch. 134, § 2; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-24 Mailing of titles

(a) Each title without a lien or security interest processed by the division of vehicles shall be mailed directly to the owner unless the division is otherwise instructed by the owner.

(b) Each title with a lien or security interest held in electronic format shall be mailed to the owner once the lien or security interest is satisfied, unless the division is otherwise instructed by a person who satisfies the lien or security interest but who is not the owner.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 8-134, as amended by 2003 HB 2189, § 1, and K.S.A. 2002 Supp. 8-135d; implementing K.S.A. 2002 Supp. 8-135, as amended by 2003 HB 2193, § 1, and K.S.A. 2002 Supp. 8-135d; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended Jan. 3, 2003; amended Jan. 23, 2004.)

Kan. Admin. Regs. § 92-51-25 Applications for title on used, foreign vehicles

(a) To secure a certificate of title on a used, foreign vehicle, the applicant shall provide the following documentation to the county treasurer:

(1) A form evidencing that the vehicle identification number has been verified by the Kansas highway patrol; and

(2) (A) The foreign title in the applicant's name and an affidavit of date of entry into Kansas;

(B) a foreign title that has been properly assigned to the applicant; or

(C) a foreign title that has been properly assigned to a registered dealer of the state in which the title was issued and that has been properly reassigned by the dealer of that state to the Kansas resident.

(b) If the foreign state does not have a title law, the applicant shall present a bill of sale from the seller of the vehicle and a foreign registration receipt. The foreign registration receipt shall meet one of the following requirements:

(1) Be in the applicant's name;

(2) be properly assigned to the applicant; or

(3) be reassigned by a registered dealer of the issuing state.

The foreign registration receipt and the bill of sale shall be surrendered to the county treasurer.

(c) If a foreign title is held by an out-of-state lienholder, a title shall not be issued by the division unless the out-of-state lienholder forwards the foreign title to the division. A faxed copy of the foreign title may be used for inspection and registration purposes pending receipt of the foreign title.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 2002 Supp. 8-116a, K.S.A. 8-134, as amended by 2003 HB 2189, § 1, and K.S.A. 2002 Supp. 8-135d; implementing K.S.A. 2002 Supp. 8-116a and 8-135, as amended by 2003 HB 2193, § 1; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended, T-85-40, Dec. 19, 1984; amended May 1, 1985; amended Jan. 23, 2004.)

Kan. Admin. Regs. § 92-51-25a Proof of valid license required for foreign vehicle dealers

(a) For purposes of this regulation, the following terms shall have the meanings specified in this subsection:

(1) "Foreign vehicle dealer" shall mean a person holding a license to sell vehicles at retail or wholesale issued by a jurisdiction outside of the territorial limits of the United States. For purposes of this regulation, all states, protectorates, and trust territories administered by the federal government of the United States shall be considered part of the United States and shall be excluded from the definition of "foreign vehicle dealer."

(2) "Agent of a foreign vehicle dealer" shall mean a person who is authorized by a foreign vehicle dealer to purchase vehicles for import and resale by the foreign vehicle dealer at the foreign vehicle dealer's authorized place of business in the foreign country.

(3) "Vehicle dealer" has the meaning specified in K.S.A. 8-2401, and amendments thereto.

(b) Before permitting a foreign vehicle dealer to purchase a vehicle, each vehicle dealer shall require proof that the foreign vehicle dealer holds a foreign dealer license and shall retain a copy of the dealer license from the foreign dealer's country of origin.

(c) Each vehicle dealer who sells a vehicle to a foreign vehicle dealer shall stamp in red ink on the back of the title in all unused dealer reassignment spaces the words "For Export Out of Country Only" and the vehicle dealer's state-assigned vehicle dealer number. The stamp shall also be placed on the front of the title in a manner that does not obscure any names, dates, or mileage statements. The stamp shall be at least two inches wide, and all words shall be clearly legible.

(d) If the purchaser is a foreign vehicle dealer, the vehicle dealer shall obtain the following documents before the sale and shall maintain these documents in the vehicle dealer's sales file for each vehicle:

(1) A copy of the foreign vehicle dealer's license issued by the appropriate governmental entity of the foreign government to the foreign vehicle dealer;

(2) a copy of any identification documentation issued by the appropriate foreign governmental entity indicating that the person claiming to be a foreign vehicle dealer is, in fact, a resident of the foreign country. These documents shall include a driver's license, passport, voter registration documents, or any official identification card if the card contains a picture of the person and lists a residential or business address;

(3) a completed "Kansas motor vehicle sales tax exemption certificate for vehicles taken out of the state" for each vehicle sold to the foreign vehicle dealer, indicating that the vehicle has been purchased for export;

(4) a copy of the front and back of the title to the vehicle, showing the "For Export Out of Country Only" stamp and the seller's assigned vehicle dealer number used by the auction or dealership; and

(5) for any agent of a foreign vehicle dealer, a copy of documentation supporting the person's claim to be acting as an agent for the foreign vehicle dealer.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-2423; implementing K.S.A. 8-2402 and K.S.A. 8-2403; effective Sept. 10, 2010.)

Kan. Admin. Regs. § 92-51-26 Corrections of titles and registration receipts

In the case of a clerical error on the title or registration receipt including the transposition of engine or serial numbers, misspelling of the name of owner, or a mistake in the year, model or make of car, or the omission of some necessary information on the application, correction of the error or submission of the omitted information shall be made through the Kansas department of revenue, division of vehicles, state office building, Topeka, Kansas 66626, or the department's designee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 1984 Supp. 8-134; implementing K.S.A. 1984 Supp. 8-135, as amended by L. 1985, Ch. 43, Sec. 6; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended May 1, 1986.)

Kan. Admin. Regs. § 92-51-27 Nonnegotiable titles

(a) A nonnegotiable title may be issued if the owner or lessee operates in more than one state and it is necessary to secure Kansas registration. This provision shall apply only to trucks and trailers.

(b) A nonnegotiable title shall not be used to transfer title of the vehicle.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 8-134; implementing K.S.A. 8-1,111; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-28 Printing of electronic titles

(a) Any title with a security interest that is held in an electronic format may be printed if the owner is not currently a Kansas resident and if all the following conditions are met:

(1) The owner moved from the state of Kansas and notified the lienholder of the owner's change of address.

(2) The lienholder provides the division with written or electronic permission to print the title.

(3) The titling authority of the owner's new jurisdiction requests that the title be printed and mailed directly to the titling authority and provides mailing instructions.

(b) Any title with a security interest held in electronic format may be printed if the owner, as defined by K.S.A. 8-1,100(h) and amendments thereto, is a Kansas resident and all of the following conditions are met:

(1) The owner is a motor carrier that has entered into a lease agreement for the vehicle for more than 28 days with a foreign state motor carrier.

(2) The foreign state will not accept an electronic title receipt for purposes of registration under the international registration plan.

(3) The titling authority of the foreign state requests that the title be printed and mailed directly to the titling authority.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-134, as amended by 2003 HB 2189, § 1, K.S.A. 2002 Supp. 8-135d and 58-4204a; implementing K.S.A. 2002 Supp. 8-135, as amended by 2003 HB 2193, § 1, K.S.A. 2002 Supp. 8-135d and 58-4204a; effective Jan. 23, 2004.)

Kan. Admin. Regs. § 92-51-29 Eliminating title for manufactured or mobile home; fee required

A certificate of title shall be eliminated by the division upon receipt of the following:

(a) The owner's affidavit stating that the manufactured or mobile home has been permanently affixed to a foundation; and

(b) payment of a $10.00 fee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2002 Supp. 58-4215; implementing K.S.A. 2002 Supp. 58-4214; effective Jan. 23, 2004.)

Kan. Admin. Regs. § 92-51-30 Application for refund of registration fee

Any owner of a motor vehicle eligible for a refund of the registration fee shall file an application for the refund with the Kansas department of revenue, division of vehicles, state office building, Topeka, Kansas 66626, or the department's designee. At the same time, the applicant shall relinquish to the division of vehicles the registration plate and any attachment issued in connection with the registration, unless the plate has been relinquished to the county treasurer pursuant to K.A.R. 92-55-3. Application for refund shall be in the form prescribed by the division.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 1983 Supp. 8-134; implementing K.S.A. 1984 Supp. 8-143; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended, T-85-40, Dec. 19, 1984; amended May 1, 1985.)

Kan. Admin. Regs. § 92-51-31 Sale of 30-day license and certain 72-hour temporary registrations

(a) The motor carrier inspection bureau is hereby designated agent for the secretary of revenue to issue the 30-day licenses authorized by K.S.A. 1980 Supp. 8-143b and the 72-hour temporary registrations authorized by K.S.A. 1980 Supp. 8-143c.

(b) The motor carrier inspection bureau shall keep an accounting of all 30-day licenses and 72-hour temporary registrations issued and shall remit daily to the division of vehicles the amount collected in connection with the issuance of those licenses and registrations.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 1981 Supp. 8-143c, 8-134; implementing K.S.A. 1981 Supp. 8-143b, 8-143c, 8-143d; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)

Kan. Admin. Regs. § 92-51-32 Six thousand (6,000) mile registration requirements

The speedometer or odometer which records the number of miles traveled by a vehicle having a 6,000-mile registration shall be kept in working condition at all times during the registration period. The highway patrol, motor carrier inspection bureau, or any law enforcement officer shall have authority to inspect the readings of the speedometer or odometer and to inspect the vehicle to ensure that the speedometer or odometer is properly connected and in good working condition. The operator of this vehicle shall keep at all times in the vehicle a log reciting the date, the towns traveled in, and the distance operated on each trip. Anyone securing a 6,000-mile registration and not having the speedometer or odometer connected and in good working condition or not having the log in the vehicle shall have the vehicle registration suspended and the registration shall not be reinstated until the difference between the 6,000-mile and the regular registration fee on the vehicle is paid.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 1981 Supp. 8-134; implementing K.S.A. 1981 Supp. 8-143; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)

Kan. Admin. Regs. § 92-51-33 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011, K.S.A. 1981 Supp. 8-143; implementing K.S.A. 1981 Supp. 8-143; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-51-34 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 1990 Supp. 8-132; effective, T-84-15, July 1, 1983; effective May 1, 1984; amended May 1, 1984; amended May 1, 1986; amended June 1, 1992; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-34a License plates; new issuance

During calendar year 2021 and thereafter, one decal shall be furnished for the license plate issued for each new registration of a vehicle, pursuant to K.S.A. 8-132 and 8-134 and amendments thereto, and for each renewal registration of a vehicle. New license plates shall be issued during calendar year 2022 and during every fifth calendar year after 2022, for each new registration of a vehicle and for each renewal registration of a vehicle.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2020 Supp. 8-132; effective Jan. 23, 2004; amended April 22, 2005; amended Nov. 13, 2017; amended Aug. 20, 2021.)

Kan. Admin. Regs. § 92-51-35 Prisoner of war number plates; application requirements

Each applicant for a distinctive number plate designating that person as a former prisoner of war shall submit proof in the form of documentation from the veteran's administration or from a branch of the armed services or in the form of a newspaper clipping verifying the applicant's former prisoner of war status. If no such documentation is available, two notarized statements from acquaintances of the applicant verifying the applicant's former prisoner of war status shall be submitted as proof.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 1983 Supp. 8-177c; effective, T-84-35, Dec. 7, 1983; effective, T-85-12, May 3, 1984; effective May 1, 1985.)

Kan. Admin. Regs. § 92-51-36 Farm truck and farm truck tractor registrations; vehicle lettering requirements

Each farm truck and farm truck tractor registered for a gross weight of more than 54,000 pounds shall have painted or permanently affixed on both sides of the motor vehicle the words "farm vehicle—not for hire". The words shall have letters not less than two inches in height and not less than one-fourth inch in stroke.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011; implementing K.S.A. 1984 Supp. 8-143; effective, T-85-40, Dec. 19, 1984; effective May 1, 1985.)

Kan. Admin. Regs. § 92-51-37 Lost or stolen personalized license plates; reissuance of different combination plates

If one or both of the personalized plates are lost or stolen, the vehicle owner shall make application for new plates with a different combination of numbers or letters. If only one plate is lost or stolen, the remaining plate shall be surrendered to the division of vehicles.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 1984 Supp. 8-132; effective, T-85-40, Dec. 19, 1984; effective May 1, 1985.)

Kan. Admin. Regs. § 92-51-38 Unclaimed personalized, educational institution, and shriners' license plates

(a) The county treasurer shall retain all unclaimed personalized, educational institution, and shriners' license plates for 12 months after receipt from the manufacturer. At the end of the 12 months, the county treasurer shall destroy these personalized, educational institution, and shriners' plates and notify the division of vehicles of the plate combinations destroyed.

(b) The $40 fee for the issuance of a personalized, educational institution, or shriners' license plate that is not claimed by the applicant shall not be refunded to the applicant.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-132, as amended by L. 2002, Ch. 100, § 1; effective May 1, 1986; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-39 Title and registration fees; refunds

Title and registration fees owed to the division of vehicles or to the applicant shall be processed with the payment of the annual registration fee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-134; effective May 1, 1986; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-40 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 1986, Ch. 36, Sec. 2; effective, T-87-25, Oct. 1, 1986; effective May 1, 1987; revoked, T-92-9-27-01, Sept. 27, 2001; revoked Jan. 4, 2002.)

Kan. Admin. Regs. § 92-51-41 Permanent registration of city, county, community college, and technical college vehicles

(a) The fee for permanent registration of the following vehicles shall be $7.00:

(1) Each motor vehicle, trailer, or semitrailer that meets the following conditions:

(A) Is owned or leased by any city, county, township, or school district, or by any agency or instrumentality of a city, county, or township;

(B) is used exclusively for governmental or school district purposes; and

(C) is not otherwise exempt from registration; and

(2) each truck tractor, trailer, or semitrailer that meets the following conditions:

(A) Is leased by a community college or technical college;

(B) is used exclusively for a truck driver training program; and

(C) is not otherwise exempt from registration.

(b) Each annual report filed with the division that identifies vehicles required to be permanently registered shall be submitted on a form approved by the director.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2004 Supp. 8-1,134, as amended by L. 2005, Ch. 62, § 1; effective, T-88-63, Dec. 30, 1987; amended May 1, 1988; amended Jan. 3, 2003; amended March 24, 2006.)

Kan. Admin. Regs. § 92-51-41a Vehicles used as unmarked law enforcement vehicles; registration

(a) Each vehicle that is owned or leased by a governmental entity and that is used as an unmarked law enforcement vehicle shall be registered annually in accordance with K.S.A. 8-134, and amendments thereto, for property tax exemption purposes, as a vehicle of a political or taxing subdivision. The governmental entity that owns or leases that vehicle shall pay the registration fees for the alphanumeric plates issued for the vehicle.

(b) For purposes of this regulation, "governmental entity" means any of the following:

(1) The state of Kansas;

(2) any city, county, agency, or instrumentality of the state of Kansas; or

(3) any federal agency.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2004 Supp. 8-134; effective March 24, 2006.)

Kan. Admin. Regs. § 92-51-42 Odometer disclosure statement

When any person transfers a vehicle pursuant to K.S.A. 8-135 as amended by L. 1989, Ch. 36, Sec. 1 and amendments, and the existing certificate of title does not have a space for acknowledging the odometer certification, both the transferor and the transferee shall complete an odometer disclosure statement.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011; implementing K.S.A. 8-135 as amended by L. 1989, Ch. 36, Sec. 1; effective Feb. 26, 1990.)

Kan. Admin. Regs. § 92-51-50 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149a; uniform vehicle registration proration and reciprocity agreement; Kansas-Oklahoma proration and reciprocity agreement; effective Jan. 1, 1966; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-51-51 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149a; uniform vehicle registration proration and reciprocity agreement; Kansas-Oklahoma proration and reciprocity agreement; effective Jan. 1, 1966; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-51-52 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149a; uniform vehicle registration proration and reciprocity agreement; Kansas-Oklahoma proration and reciprocity agreement; effective Jan. 1, 1966; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-51-53 Vehicles exempt from apportioned registration

(a) Vehicles that are based in a state with which Kansas has an agreement for apportioned registration and that are owned by an individual engaged in farming and used by the owner to transport agricultural products produced by the owner or commodities purchased by the owner for farm use shall be exempt from apportioned registration.

(b) Motor vehicles based in Missouri that bear "local" Missouri registration shall be exempt from apportioned registration in Kansas if the vehicles are operated not more than 25 miles from the vehicle's base point in Missouri. Kansas 72-hour truck registration, 30-day truck registration, local registration, and regular registration shall not be applicable for the operation of the vehicle beyond the 25-mile radius. If the owner of the Missouri-based locally registered vehicle desires to operate beyond the 25-mile radius of the vehicle's base point, Missouri "beyond local," which is also known as commercial, registration shall be secured.

(c) A commercial motor vehicle based in Missouri that bears Missouri "beyond local," which is also known as commercial, registration shall be exempt from apportioned registration if the vehicle operation is restricted to any of the following:

(1) The corporate limits and a radius of four miles beyond the corporate limits of Elwood, Kansas, and to and from St. Joseph, Missouri to the St. Joseph municipal airport on U.S. highway 36, with the return trip to Missouri over the same highway;

(2) the corporate limits of Atchison, Kansas on U.S. highway 59, with the return trip to Missouri over the same highway;

(3) the corporate limits of Leavenworth, Kansas, Fort Leavenworth, Kansas, and the federal penitentiary by entry on Kansas highway 92 and U.S. highway 73, with the return trip to Missouri over the same highways; and

(4) the commercial zone of greater Kansas City as defined by the federal highway administration.

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History

• History: (Authorized by K.S.A. 8-1,121; implementing K.S.A. 8-1,101; effective Jan. 1, 1966; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-54 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149a; uniform vehicle registration proration and reciprocity agreement; Kansas-Oklahoma proration and reciprocity agreement; effective Jan. 1, 1966; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-51-55 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149a; uniform vehicle registration proration and reciprocity agreement; Kansas-Oklahoma proration and reciprocity agreement; effective Jan. 1, 1966; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-51-56 Leasing rules applicable to apportioned registration

(a) The definitions in this subsection shall apply to the leasing of vehicles by a carrier who is subject to apportioned registration. The terms "trip lease" and "lease" shall have the following meanings:

(1) "Trip lease" shall mean a one-way trip from one point to another point or from one point to another point and return.

(2) "Lease" shall mean a lease of 30 days or more. A lessee shall be considered the owner of the vehicle for the purpose of apportioned registration if continuous trip leases or rentals are issued on a day-by-day basis or week-by-week basis for a period totaling 30 days or more.

(b) If each of two separate carriers has a fleet of vehicles currently registered on an apportioned basis in Kansas, both carriers are conducting trailer interchange operations under rules of the federal highway administration, and the trailers interchanged are part of the fleets currently apportioned in Kansas by the separate carriers, no further registration shall be required for the trip-leased trailer.

(c) Household-goods carriers in which the agent is the lessor and the company is the lessee shall file and register as dual applicants. The agent shall have a fleet of vehicles. Application for apportioned registration shall be filed solely in the name of the lessee carrier if the agent carrier does not have sufficient vehicles to constitute a fleet. The application for apportioned registration shall be based on the lessor's equipment, and the total miles the lessor operates under the lessor's name and that of the lessee.

(d) Rental equipment companies that have fleets of vehicles for short-term rentals, which is less than a 30-day lease, and that operate interstate shall be required to secure apportioned registration. The company shall maintain adequate records for completion of an apportioned application or audit. Daily rental equipment firms that do not maintain adequate records for completion of an apportioned application shall be required to fully license the daily rental vehicles if based in Kansas or shall be subject to a 72-hour truck registration fee if based in a state other than Kansas.

(e) If an apportioned fleet carrier, foreign or Kansas, trip leases a truck or truck-tractor that is apportioned with Kansas from another prorated carrier, no further registration shall be required if the truck or truck-tractor is not operated with a greater gross weight vehicle registration. If the gross weight registration secured by the lessor apportioned carrier is insufficient for the gross weight of the vehicle when trip leased, then the lessee apportioned carrier shall be subject to a 72-hour truck registration fee if the vehicle is based in a state other than Kansas. If the vehicle is based in Kansas, then the lessor apportioned carrier shall secure proper gross weight registration of the vehicle through the division of motor vehicles.

(f) If an apportioned fleet carrier, foreign or Kansas, leases or trip leases a truck or truck-tractor that bears Kansas "regular" class of registration, no further registration shall be required if the gross weight of the vehicle when trip leased by the lessee apportioned carrier is not greater than the gross weight registration secured by the lessor carrier. If the gross weight of the vehicle is greater than the gross weight registration, then the registered owner of the vehicle shall make application for proper gross weight registration through the office of the county treasurer.

(g) If an apportioned fleet carrier, foreign or Kansas, leases a foreign-based vehicle for a period of more than 30 days and the vehicle is apportioned in the name of another carrier, then the apportioned registration of the vehicle shall be in the lessee's name.

(h) If an apportioned fleet carrier, foreign or Kansas, leases a vehicle for a period of 30 days or more and the vehicle has been apportioned by a Kansas-based carrier, then apportioned registration shall be in the name of the lessee.

(i) If an apportioned fleet carrier, foreign or Kansas, leases or trip leases a truck or truck-tractor that is fully licensed in a state other than Kansas, then the vehicle shall be subject to apportioned registration in Kansas by the fleet carrier.

(j) If a Kansas-apportioned vehicle that is trip leased by a carrier who is a resident of or based in a state with which Kansas has an agreement for interstate reciprocity, no further registration shall be required. The lessee carrier shall report the mileage operated by the lessor or apportioned carrier.

(k) Each apportioned fleet owner shall place in each fleet vehicle that is subject to a lease or rental arrangement an authentic copy or a memorandum of the lease or rental agreement. The agreement or memorandum shall contain the following:

(1) The complete and full names of the lessor and lessee;

(2) a description of the leased or rented vehicle by year, make, and vehicle identification number;

(3) the effective and expiration dates of the lease or rental agreements; and

(4) the signatures of the lessee and lessor, or their duly authorized agents.

The agreement or memorandum shall be carried in the cab of the vehicle described in the agreement, or the cab of the vehicle supplying the motive power if the vehicle is a trailer.

(l) Each fleet owner that is subject to a lease, shall include the apportioned application, the effective date of the lease, and the name and address of the lessor.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-1,121; implementing K.S.A. 8-1,101; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-57 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149a; uniform vehicle registration proration and reciprocity agreement; Kansas-Oklahoma proration and reciprocity agreement; effective Jan. 1, 1966; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-58 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-149f; Kansas-Missouri supplemental proration and reciprocity agreement; effective Jan. 1, 1966; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-59 Proportional registration fees due; transfer of certificate of title

When the department has filed a lien upon vehicles which are part of a prorated fleet for failure to pay additional fees due Kansas, or upon failure of a prorated fleet carrier to pay a quarterly payment installment when the same is due and payable, titles to such fleet vehicles cannot be transferred or repossession titles to such vehicles be issued until the state's lien has been satisfied.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-149a, 8-149b; effective Jan. 1, 1966.)

Kan. Admin. Regs. § 92-51-60 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, K.S.A. 1971 Supp. 8-149a, 74-2004; effective, E-71-9, Jan. 1, 1971; effective Jan. 1, 1972; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-61 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 8-1,121; effective, E-71-9, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1979; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-51-62 Proportional fleet registration; requirement of title to a fleet vehicle

In those cases where a vehicle is to be part of a fleet subject to proportional registration, and there is an outstanding negotiable title to such vehicle in the name of the fleet owner, whether such title is a Kansas title or a title issued by another state; or, in those cases where the vehicle is subject to a lease, and the lessor of such vehicle has an outstanding negotiable title issued by this state or another state, such fleet owner shall not be required to secure Kansas certificate of title.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, K.S.A. 1971 Supp. 8-149a, 74-2004; effective, E-71-9, Jan. 1, 1971; effective Jan. 1, 1972.)

Article 52 Motor Vehicle Drivers' Licenses

Kan. Admin. Regs. § 92-52-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-234b; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1979; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982; amended May 1, 1987; amended May 1, 1988; revoked Dec. 26, 2025.)

Kan. Admin. Regs. § 92-52-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 8-234b; effective May 1, 1979; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-52-3 Failure to apply for renewal of a driver's license

Except as otherwise provided in K.S.A. 8-247, and amendments thereto, each person who fails to apply for renewal of a driver's license within one year after the expiration date of the license shall complete a driver's license examination and pay the fees required for that renewal.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-234b; implementing K.S.A. 8-247, as amended by L. 2002, Ch. 60, § 2; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan. 3, 2003.)

Kan. Admin. Regs. § 92-52-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-52-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-245c, 8-255, 74-2004; effective, E-71-9, Jan. 1, 1971; effective Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-52-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-255a, 74-2004; effective, E-71-9, Jan. 1, 1971; effective Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-52-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-191, 8-255a, 74-2004; effective, E-71-9, Jan. 1, 1971; effective Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kan. Admin. Regs. § 92-52-8 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2011; effective Jan. 1, 1966; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-52-9 Definition of moving violation

(a) "Moving violation" means a conviction for violating any of the following:

(1) Any of the following Kansas statutes, and amendments thereto:

(A) K.S.A. 8-235;

(B) K.S.A. 8-237;

(C) K.S.A. 8-244;

(D) K.S.A. 8-262;

(E) K.S.A. 8-287;

(F) K.S.A. 8-291;

(G) K.S.A. 8-296;

(H) K.S.A. 8-1503;

(I) K.S.A. 8-1507 through K.S.A. 8-1511;

(J) K.S.A. 8-1514 through K.S.A. 8-1524;

(K) K.S.A. 8-1526 through K.S.A. 8-1531a;

(L) K.S.A. 8-1533;

(M) K.S.A. 8-1535;

(N) K.S.A. 8-1539 through K.S.A. 8-1540;

(O) K.S.A. 8-1542;

(P) K.S.A. 8-1545 through K.S.A. 8-1553;

(Q) K.S.A. 8-1555 through K.S.A. 8-1560b;

(R) K.S.A. 8-1561 through K.S.A. 8-1563;

(S) K.S.A. 8-1565 through K.S.A. 8-1567;

(T) K.S.A. 8-1568;

(U) K.S.A. 8-1573 through K.S.A. 8-1576;

(V) K.S.A. 8-1578 through K.S.A. 8-1578a;

(W) K.S.A. 8-1580 through K.S.A. 8-1581;

(X) K.S.A. 8-1584;

(Y) K.S.A. 8-1595;

(Z) K.S.A. 8-1599;

(AA) K.S.A. 8-1703;

(BB) K.S.A. 8-1725;

(CC) K.S.A. 8-1759;

(DD) K.S.A. 8-1910;

(EE) K.S.A. 21-3405;

(FF) K.S.A. 21-3442; or

(GG) any other Kansas statute that specifically provides that conviction for a violation of such statute is a moving violation;

(2) any similar municipal ordinance or county resolution in this state; or

(3) any similar statute, municipal ordinance, or regulation in another state.

(b) Nothing in this regulation shall be construed to prevent the division of vehicles from recording on individual driving records other administrative actions or convictions relating to vehicles.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-249; implementing K.S.A. 8-249 and 8-255; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended June 1, 1992; amended, T-92-7-2-01, July 2, 2001; amended Oct. 26, 2001; amended Jan. 23, 2004.)

Kan. Admin. Regs. § 92-52-9a Moving violations; suspension or restriction of driving privileges

(a) If a person commits one or more moving violations on three separate occasions within a 12-month period, excluding the violations specified in K.S.A. 8-254, K.S.A. 8-285, and K.S.A. 8-291, and amendments thereto, then a warning notice shall be mailed by the division to the person advising the person that an additional violation may result in restricted driving privileges.

(b) If a person commits one or more moving violations on four separate occasions within a 12-month period, excluding the violations specified in K.S.A. 8-254, K.S.A. 8-285, and K.S.A. 8-291, and amendments thereto, then the person's license shall be restricted by the division for 30 days to driving under the circumstances provided in K.S.A. 8-292, and amendments thereto. The person shall be advised by the division that an additional violation may result in suspended driving privileges.

(c) If a person commits one or more moving violations on five separate occasions within a 12-month period, excluding the violations specified in K.S.A. 8-254, K.S.A. 8-285, and K.S.A. 8-291, and amendments thereto, then the person's license shall be suspended by the division for 90 days.

(d) If a person commits one or more moving violations on six or more separate occasions within a 12-month period, excluding the violations specified in K.S.A. 8-254, K.S.A. 8-285, and K.S.A. 8-291, and amendments thereto, then an order suspending the person's license for one year shall be issued by the division.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 2000 Supp. 8-234b, K.S.A. 8-249; implementing K.S.A. 2000 Supp. 8-255, as amended by L. 2001, Ch. 200, § 2; effective June 1, 1992; amended, T-92-7-2-01, July 2, 2001; amended Oct. 26, 2001.)

Kan. Admin. Regs. § 92-52-10 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-234b; effective, T-83-48, Dec. 22, 1982, effective May 1, 1983; revoked Feb. 26, 1990.)

Kan. Admin. Regs. § 92-52-11 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-234b; implementing K.S.A. 8-234b; 8-237, K.S.A. 1985 Supp. 8-247 as amended by L. 1986, Ch. 38, Sec. 2, K.S.A. 1985 Supp. 8-255; effective May 1, 1987; revoked Jan. 3, 2003.)

Kan. Admin. Regs. § 92-52-12 Standards for vision examinations

(a) Definitions. For the purposes of this regulation, the following definitions shall apply:

(1) "Director" means director of vehicles, division of vehicles of the department of revenue.

(2) "New driver" means a person who has never held a driver's license or permit in any jurisdiction, and who has never unlawfully operated a motor vehicle in any jurisdiction.

(b)(1) Each driver's license applicant shall be deemed to have a "good driving record" pursuant to K.S.A. 8-295, and amendments thereto, if the applicant:

(A) Is a new driver; or

(B) during the previous three years, has not been:

(i) Involved in a motor vehicle accident as the driver of a motor vehicle;

(ii) convicted of any moving violation as defined in K.A.R. 92-52-9;

(iii) placed on diversion on a charge of a moving violation; or

(iv) subject to adverse administrative action resulting in suspension, revocation, restriction, denial, cancellation or non-renewal of a driver's license or permit.

(2) In determining whether each applicant has a good driving record, consideration shall not be given to the applicant's previous failure to meet the 20/60 acuity standard of K.S.A. 8-295, and amendments thereto.

(c) Criteria to determine whether each applicant "can safely operate a vehicle," as that term is used in K.S.A. 8-295, and amendments thereto, shall include:

(1) A form prescribed by the director and completed by the applicant's ophthalmologist or optometrist reporting the applicant's static visual acuity, visual fields, diagnosis of visual condition and prognosis, and recommendations to the need of an annual vision exam; and

(2) an actual test of the applicant's driving ability by an examiner employed by the director at a time and place arranged by the director. Each test shall be performed by an examiner who has training and experience in testing a visually impaired driver. No applicant shall be permitted to take a driving test if the examiner has cause to believe that allowing the applicant to drive creates an unreasonable risk to any person's safety. Before a driving test will be administered, each applicant:

(A) Shall comply with the requirement specified in paragraph (c)(1); and

(B) may be required to secure a determination by the Kansas medical advisory board that there is no reason to believe the applicant's eyesight would preclude the applicant from safely operating a vehicle. The requirement to secure this determination shall be imposed at the director's discretion. The applicant may be required to submit to additional tests that the director or the Kansas medical advisory board deem necessary to make a determination.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-234b; implementing K.S.A. 8-295; effective Feb. 26, 1990; amended Dec. 26, 2025.)

Kan. Admin. Regs. § 92-52-14 Definitions

As used in this article, these terms shall have the following meanings:

(a) "Appropriate security clearance requirements" shall mean the following:

(1) Collection of fingerprints in order to perform a criminal history record check through the federal bureau of investigation and Kansas bureau of investigation;

(2) a check for lawful status through the systematic alien verification for entitlements program, or comparable system, to verify that the individual has lawful status in the United States; and

(3) any other security criteria deemed necessary by the director of vehicles to ensure the integrity of the division of vehicle's mission.

(b) "Covered position" means any of the following:

(1) A position within the department of revenue wherein the employee has the ability to affect identity information that appears on the driver's license or identification card, has access to the production process, or is involved in the manufacture of drivers' licenses and identification cards;

(2) a position with a private, third-party provider who has contracted with the department of revenue to manufacture and produce drivers' licenses and identification cards for the state; or

(3) a position held by any person whom the director of vehicles has authorized, pursuant to the authority granted by the motor vehicle drivers' license act, K.S.A. 8-234a et seq. and amendments thereto, to accept an application for a driver's license and administer the examinations required for the issuance or renewal of a driver's license.

(c) "Disqualifying offense" shall include any of the following crimes for which an applicant has been convicted or found not guilty by reason of insanity in a civilian or military jurisdiction:

(1) Espionage;

(2) sedition;

(3) treason;

(4) any crime listed in 18 U.S.C. chapter 113B or in a comparable state law;

(5) a crime involving a transportation security incident;

(6) improper transportation of a hazardous material under 49 U.S.C. 5124 or a comparable state law;

(7) unlawful possession, use, sale, distribution, manufacture, purchase, receipt, transfer, shipping, transporting, import, export, storage of, or dealing in an explosive or explosive device;

(8) murder;

(9) conspiracy or attempt to commit any crime specified in this subsection;

(10) any violation of the racketeer influenced and corrupt organizations act, 18 U.S.C. 1961 et seq., or a comparable state law, in which one of the predicate acts found by a jury or admitted by the defendant consists of one of the offenses listed in paragraph (c)(4) or (c)(8);

(11) assault with intent to murder;

(12) kidnapping or hostage taking;

(13) rape or aggravated sexual abuse;

(14) unlawful possession, use, sale, manufacture, purchase, distribution, receipt, transfer, shipping, transporting, delivery, import, export, or dealing in a firearm or other weapon;

(15) extortion;

(16) dishonesty, fraud, or misrepresentation, including identity fraud;

(17) bribery;

(18) smuggling;

(19) immigration violations;

(20) any violation of the racketeer influenced and corrupt organizations act, 18 U.S.C. 1961 et seq., or a comparable state law, other than the violations listed in paragraph (c)(10);

(21) robbery;

(22) distribution of, possession with intent to distribute, or importation of a controlled substance;

(23) arson;

(24) commission of a violent act that would not be conducive to maintaining a safe workplace; or

(25) conspiracy or attempt to commit the crimes in this paragraph.

(d) "Disqualifying security risk" shall include the following:

(1) An individual who has been convicted or found not guilty by reason of insanity of one or more disqualifying offenses;

(2) an individual working within the United States who is not lawfully present in the United States; and

(3) an individual who is otherwise shown to be untrustworthy based on information obtained through appropriate security clearance requirements.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 75-5156; effective Aug. 29, 2008.)

Kan. Admin. Regs. § 92-52-15 Applications for employment in a covered position

(a) Each selected candidate for employment in a covered position shall be subjected to appropriate security clearance requirements. If the selected candidate for employment is determined to be a disqualifying security risk, the candidate shall not be eligible for the covered position.

(b) The director of vehicles shall subject all current employees, county employees, and third-party contractors working in covered positions to appropriate security clearance requirements. If an employee or contractor is determined to be a disqualifying security risk, that employee or contractor shall not be eligible to retain the covered position.

(c) Appropriate security clearance requirements shall be used only to evaluate a selected candidate for employment and contracting purposes and shall not be used to discriminate on the basis of race, color, national origin, religion, sex, disability, age, veteran's status, or sexual orientation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 75-5156; effective Aug. 29, 2008.)

Kan. Admin. Regs. § 92-52-16 Third-party relationship requirement

Each county employee or third-party contractor contracting with the division of vehicles to provide services as described in K.A.R. 92-52-14(b)(2) and (3) shall submit to appropriate security clearance requirements and training required by law.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2007 Supp. 75-5156; effective Aug. 29, 2008.)

Article 53 Motor Vehicle Inventory Tax (not in active use)

Kan. Admin. Regs. § 92-53-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-53-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-53-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-53-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-53-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-53-6 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-53-7 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1978 Supp. 79-1023; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked July 27, 2001.)

Article 54 Sight Clearance Certification (not in active use)

Kan. Admin. Regs. § 92-54-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1324; effective, E-81-20, July 16, 1980; effective May 1, 1981; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-54-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1324; effective, E-81-20, July 16, 1980; effective May 1, 1981; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-54-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1324; effective, E-81-20, July 16, 1980; effective May 1, 1981; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-54-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1324; effective May 1, 1981; revoked July 27, 2001.)

Kan. Admin. Regs. § 92-54-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 66-1324; effective, E-81-20, July 16, 1980; effective May 1, 1981; revoked July 27, 2001.)

Article 55 Motor Vehicle Taxation

Kan. Admin. Regs. § 92-55-1 Definitions

Motor vehicle tax shall mean the tax imposed upon a motor vehicle pursuant to article 51 of chapter 79 of the Kansas Statutes Annotated.

Replacement motor vehicle shall mean any motor vehicle subject to motor vehicle tax which replaces a motor vehicle previously registered and subject to motor vehicle tax and to which the registration plates of the motor vehicle replaced are transferred.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5101 <em>et seq.</em>; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-2 Valuation of motor vehicles; classification

(a) The January 1980 midwest edition of the NADA Official Used Car Guide, published by the National Automobile Dealers Used Car Guide Company, is hereby adopted by reference for use by the various county appraisers in determining the trade-in value of all motor vehicles listed therein subject to motor vehicle tax. The winter 1980 edition of the Old Cars Price Guide, published by Krause Publications, Inc., is hereby adopted by reference for use by the various county appraisers in determining the trade-in value of all motor vehicles listed therein subject to motor vehicle tax which are not listed in the January 1980 midwest edition of the NADA Official Used Car Guide. The January through April 1980 edition of the NADA Recreational Vehicle Appraisal Guide, published by the National Automobile Used Car Guide Company, is hereby adopted by reference for use by the various county appraisers in determining the trade-in value of all recreational vehicles listed therein subject to motor vehicle tax. County appraisers shall determine the trade-in value of all motor vehicles not listed within the publications adopted by reference by using such manuals, guides or supplemental schedules devised or prescribed by the division of property valuation of the department of revenue and furnished to the counties by such division. Trade-in value of a specially constructed motor vehicle shall be determined through conferral with the division of property valuation of the department of revenue on a case-by-case basis.

(b) Trade-in value as determined from the sources enumerated in subsection (a) shall be classed pursuant to K.S.A. 1980 Supp. 79-5104 as follows:

Trade-in Value | Class $ | 0 − | $ | 749 | Class 1 | 750 − | | 1,499 | Class 2 | 1,500 − | | 2,249 | Class 3 | 2,250 − | | 2,999 | Class 4 | 3,000 − | | 3,749 | Class 5 | 3,750 − | | 4,499 | Class 6 | 4,500 − | | 5,249 | Class 7 | 5,250 − | | 5,999 | Class 8 | 6,000 − | | 6,999 | Class 9 | 7,000 − | | 7,999 | Class 10 | 8,000 − | | 8,999 | Class 11 | 9,000 − | | 9,999 | Class 12 | 10,000 − | | 10,999 | Class 13 | 11,000 − | | 11,999 | Class 14 | 12,000 − | | 12,999 | Class 15 | 13,000 − | | 13,999 | Class 16 | 14,000 − | | 15,999 | Class 17 | 16,000 − | | 17,999 | Class 18 | 18,000 − | | 19,999 | Class 19 | 20,000 − | | and over | Class 20

(c) Copies of guides adopted by reference in subsection (a) are on file and available for inspection in the office of the Kansas department of revenue, division of property valuation, 5th floor, state office building, Topeka, Kansas.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5102, 79-5103, 79-5104, 79-5108; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-2a Valuation of motor vehicles; allowance for depreciation

(a) When the period for which an owner is seeking to register a motor vehicle covers a portion of two calendar years, the value of a motor vehicle to be registered shall be reduced by taking into account depreciation which is equal to the product determined by multiplying 16% by a fraction, the numerator of which is the number of months in the next succeeding calendar year remaining in the owner's registration year and the denominator of which is 12. The depreciation allowed hereunder shall be in addition to the amounts allowed as reductions in the value of a vehicle pursuant to K.S.A. 79-5105(a).

(b) The method of computing depreciation set forth in subsection (a) shall be applied to all motor vehicles which are registered after January 1, 1991.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-5115; implementing K.S.A. 79-5105; effective, T-92-10-1-90, Jan. 1, 1991; amended, T-92-4-25-91, April 25, 1991, effective June 10, 1991.)

Kan. Admin. Regs. § 92-55-3 Application for refund of motor vehicle tax; county officer's duties; refund of registration fees; credit of refund against other motor vehicle tax; application form

When the owner disposes of and transfers title to a motor vehicle on which the motor vehicle tax has been paid and replaces it with a replacement motor vehicle, and such transaction results in a refund, application for any such refund shall be made to the county in which the replacement motor vehicle is registered. When the owner disposes of and transfers title to a motor vehicle on which the motor vehicle tax has been paid and does not replace it with a replacement motor vehicle, application for refund shall be made to the county in which the motor vehicle was registered.

It shall be the duty of the county appraiser to prepare the application for refund of motor vehicle tax paid upon a motor vehicle being replaced by the owner thereof with a replacement motor vehicle. It shall be the responsibility of the owner of such motor vehicle being replaced to present the county appraiser with proof that such motor vehicle was registered and that the motor vehicle tax was paid.

It shall be the duty of the county clerk to prepare the application for refund of the motor vehicle tax paid upon a motor vehicle, disposed of and whose title was transferred, for which the owner does not acquire a replacement motor vehicle. Except as otherwise provided herein, the claimant of any refund of the motor vehicle tax paid upon a motor vehicle, disposed of and whose title is transferred, for which no replacement vehicle is acquired, shall relinquish to the county clerk the claimant's copy of the registration receipt and the vehicle registration plate for the motor vehicle as a condition precedent to payment of the refund. Refunds of any portion of the registration fee for a motor vehicle, disposed of and whose title is transferred, for which no replacement vehicle is acquired, shall not be made except as otherwise specifically provided by K.S.A. 1980 Supp. 8-143. The registration receipt and vehicle registration plate for a motor vehicle for which a portion of the registration fee may be refunded pursuant to K.S.A. 1980 Supp. 8-143 shall be relinquished directly to the county treasurer as a condition precedent to payment of the motor vehicle tax refund. The county treasurer shall notify the county clerk that the receipt and plate were relinquished.

Whenever the owner of a motor vehicle is eligible for a refund of the motor vehicle tax from the owner's county of residence, the county, instead of making the refund, may credit the amount of the refund against the motor vehicle tax imposed against any motor vehicle being registered by the owner which does not qualify as a replacement motor vehicle solely because the registration plates cannot be transferred thereto. The claimant shall relinquish to the county appraiser the claimant's copy of the registration receipt and the vehicle registration plate for the motor vehicle on which motor vehicle tax was paid as a condition precedent to receipt of the credit.

Application for refunds of motor vehicle tax shall be made upon forms prescribed by the department of revenue signed by the refund claimant.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5107; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-4 Refunds not authorized when motor vehicle is placed on the personal property tax rolls; personal property tax valuation

If, for any reason, a motor vehicle which was previously subject to the motor vehicle tax is placed on the personal property tax rolls, the owner of the motor vehicle shall not be entitled to a refund of any motor vehicle tax previously paid on the motor vehicle. When any such motor vehicle is placed on the personal property tax rolls, the appraised valuation of the motor vehicle for general personal property tax purposes shall be computed in accordance with the following formula:

| AV | = | MV × (12 − MVTM) where | AV | = | Appraised valuation of the motor vehicle | MV | = | Monthly value of the motor vehicle as determined under K.S.A. 1980 Supp. 79-306d | MVTM | = | Months in the calendar year for which motor vehicle tax has been paid.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-306d, 79-5107; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-5 Motor vehicles of motor vehicle dealers

For the purpose of taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated, a motor vehicle of a motor vehicle dealer shall not be deemed to be included within the inventory of the motor vehicle dealer if application is made for registration of the motor vehicle. The motor vehicle tax shall be due and payable upon a motor vehicle of a motor vehicle dealer at the time application is made for registration of the motor vehicle. The motor vehicle dealer shall be entitled to a refund of the motor vehicle tax pursuant to K.S.A. 1980 Supp. 79-5107 upon the disposition of and transfer of title to the motor vehicle.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5102, 79-5105, 79-5106, 79-5107; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-6 Insufficient or no-fund check; collection of motor vehicle tax; combined remittance for tax and registration fee

Whenever a check, received as payment of the motor vehicle tax is returned to the county treasurer unpaid, it shall be the responsibility of the county to collect the motor vehicle tax. The registration of any motor vehicle on which the motor vehicle tax has been paid by check which subsequently is returned unpaid shall be invalid. In the event the county is unable to collect the motor vehicle tax after exhausting all of its remedies, the county treasurer shall notify the division of vehicles of the department of revenue thereof providing such information as the director of vehicles shall require.

Application for registration of a motor vehicle subject to the motor vehicle tax may be refused when the owner of the motor vehicle makes a combined remittance by personal check for payment of both the motor vehicle tax and the registration fee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5105, 79-5106; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-7 Distribution of tax receipts to taxing subdivisions

Moneys allocated to tax levy units and distributed in the year 1981 pursuant to K.S.A. 1980 Supp. 79-5109 shall be distributed among the state and each taxing subdivision levying taxes against tangible property within such unit in the proportion that the general ad valorem tax levies made in the year 1980 by the state and each taxing subdivision within such unit for use and expenditure in the year 1981 bear to the sum of all such tax levies made in the year 1980 by the state and all such taxing subdivisions within the unit for use and expenditure in the year 1981. Moneys allocated to tax levy units and distributed in any year following 1981 pursuant to K.S.A. 1980 Supp. 79-5109 shall be distributed among the state and each taxing subdivision levying taxes against tangible property within such unit in the proportion that the general ad valorem tax levies made in the year immediately preceding the year in which such moneys are distributed by the state and each taxing subdivision within such unit bear to the sum of all such tax levies made in the year immediately preceding the year in which such moneys are distributed by the state and all the taxing subdivisions within the unit.

Estimates of total general ad valorem property taxes which could have been levied by new taxing subdivisions or taxing subdivisions making no general ad valorem tax levies during a year, made for purposes of distributing moneys thereto pursuant to K.S.A. 1980 Supp. 79-5109, shall be limited to an amount that could have been levied under such taxing subdivisions' maximum levy authority or the amount of taxes that would have been required to be levied to entirely finance such taxing subdivisions' budgets in the year such moneys are being distributed, whichever amount is the lesser.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5109; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-8 Apportionment of tax receipts among tax levy funds

Moneys received by a taxing subdivision in the year 1981 from motor vehicle taxes shall be apportioned pursuant to K.S.A. 1980 Supp. 79-5110 to each tangible property tax fund of the taxing subdivision in the proportion that the amount levied for each such fund in the year 1980 for use and expenditure in the year 1981 bears to the total levied by such taxing subdivision for all such funds in the year 1981. Moneys received by a taxing subdivision in any year following 1981 from motor vehicle taxes shall be apportioned pursuant to K.S.A. 1980 Supp. 79-5110 to each tangible property tax fund of the taxing subdivision in the proportion that the amount levied for each such fund in the year immediately preceding the year in which such moneys are received bears to the total levied by such taxing subdivisions for all such funds in the year immediately preceding the year in which such moneys are received.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5110; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-9 Allocation of estimated tax receipts in budget preparation

For the purpose of preparing the 1982 budget in the year 1981, the amount estimated to be received by any taxing subdivision from motor vehicle tax receipts pursuant to K.S.A. 1980 Supp. 79-5111 shall be apportioned among the general ad valorem tax funds of such subdivision in the proportion that the amount levied for each such fund in the year 1980 for use and expenditure in the year 1981 bears to the total amount levied for all such funds in the year 1980 for use and expenditure in the year 1981. For the purpose of preparing the budget for any year following 1982, the amount estimated to be received by any taxing subdivision from motor vehicle tax receipts pursuant to K.S.A. 1980 Supp. 79-5111 shall be apportioned among the general ad valorem tax funds of such subdivision in the proportion that the amount levied for each such fund in the year immediately preceding the year in which such budget is being prepared bears to the total amount levied for all such funds in the year immediately preceding the year in which such budget is being prepared.

Estimated motor vehicle tax receipts shall not be apportioned to a tax levy fund of the taxing subdivision for which no taxes were levied in the year immediately preceding the year in which the budget is being prepared or to a tax levy fund being discontinued in the year for which the budget is prepared.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5111; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Kan. Admin. Regs. § 92-55-10 Motor vehicles registered in more than one (1) state

Any motor vehicle which is required by law to be registered in this state and in another state, shall not be taxed under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated if the vehicle has a permanent situs in such other state and such vehicle is, in fact, being subjected to ad valorem property taxation in that state. Upon making application for registration in this state, the owner of the motor vehicle shall present to the county treasurer proof that the motor vehicle is being assessed in such other state for ad valorem property taxation and an affidavit which shall contain the following information: A statement that the person is the owner of the motor vehicle for which application for registration is being made; the residence of such person; the name of the other state in which the motor vehicle is required to be registered; a statement that the vehicle has a permanent situs in such other state; and a statement that the vehicle is subject to ad valorem taxation in such other state. The motor vehicle tax shall not be imposed upon any motor vehicle registered in this state for which the affidavit and proof of assessment have been submitted to the county treasurer of the county in which the vehicle is being registered.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5102, 79-5106; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)

Article 56 Ignition Interlock Devices

Kan. Admin. Regs. § 92-56-1 Ignition interlock device; definitions

As used in this article, each of the following terms shall have the meaning specified in this regulation: (a) "Device" means "ignition interlock device," as defined in K.S.A. 8-1013 and amendments thereto. This device uses microcomputer logic and internal memory and has a breath alcohol analyzer as a major component that interconnects with the ignition and other control systems of a motor vehicle. This device measures the breath alcohol concentration (BrAC) of an intended driver to prevent the motor vehicle from being started if the BrAC exceeds a preset limit and to deter and record any instances of circumvention or tampering.

(b) "Alcohol setpoint" means the breath alcohol concentration at which the ignition interlock device is set to lock the ignition. The alcohol setpoint is the normal lockpoint at which the ignition interlock device is set at the time of calibration. The alcohol setpoint shall be .03. The alcohol setpoint for retests shall be .03.

(c) "BrAC" means the breath alcohol concentration expressed as weight divided by volume, based upon grams of alcohol per 210 liters of breath.

(d) "BrAC fail" means the condition in which the ignition interlock device registers a BrAC value equal to or greater than the alcohol setpoint when the intended driver conducts an initial test or retest. This condition is recorded as a violation.

(e) "Breath sample" means the sample of alveolar or end-expiratory breath that is analyzed for the analysis of alcohol content after the expiration of at least 1.2 liters of air.

(f) "Circumvention" means an overt, conscious attempt to bypass the ignition interlock device by any of the following:

(1) Providing samples other than the natural, unfiltered breath of the driver;

(2) starting the vehicle without using the ignition switch; or

(3) performing any other act intended to start the vehicle without first taking and passing a breath test.

(g) "Director" means director of vehicles, division of vehicles of the department of revenue.

(h) "Emergency bypass procedure" means the procedure that allows the driver to travel to a service provider and avoid a lockout. If used, the event shall be recorded in the event log, and the device shall be put into early service status. The emergency bypass procedure shall require the driver to provide a breath sample with a test result below the alcohol setpoint.

(i) "Fail-safe" means a condition in which the ignition interlock device cannot operate properly due to a problem, including improper voltage and a dead sensor. In fail-safe, the ignition interlock device will not permit the vehicle to be started.

(j) "Fixed site" means the building in which a service provider operates. The building shall have a separate waiting room, a bathroom, and a work area. The work area shall be accessible to only the service provider and the service provider's employees while performing services.

(k) "High BrAC" means a BrAC fail result for an initial test or retest that registers an alcohol setpoint of .08 or greater.

(l) "Lockout" means an instance in which the ignition interlock device will prevent the vehicle from starting. The vehicle cannot be operated until serviced by the service provider. A lockout occurs if any of the following events occurs:

(1) A driver incurs five or more violations between scheduled inspections with the service provider.

(2) A driver fails to submit to calibration and inspection as required by K.A.R. 92-56-4(b)(5), and the seven-day grace period has expired.

(3) A driver engages in circumvention or tampering.

(m) "Manufacturer" means the person, company, or corporation that produces an ignition interlock device and certifies to the division that the manufacturer's representative and the manufacturer's service providers are qualified to service and provide information on the manufacturer's state-approved ignition interlock device. To be a manufacturer, the division shall approve and certify the manufacturer's device for use in the state, and the approval and certification shall remain in effect.

(n) "Manufacturer's representative" means a single individual based in Kansas and designated by a manufacturer to act on behalf of or represent the manufacturer in matters relating to this article and K.S.A. 8-1001 et seq., and amendments thereto.

(o) "Rolling retest" means a breath test that is required after the initial engine start-up breath test and while the engine is running. This term is also known as a retest or a running retest. The device shall require the driver of the vehicle to submit to a retest within 10 minutes of starting the vehicle. A rolling retest shall continue at randomized, variable intervals ranging from 10 to 45 minutes after the previous retest for the duration of the travel.

(p) "Service provider" means an ignition interlock device technician that is authorized by a manufacturer to service a certified device on behalf of the manufacturer or the manufacturer's representative. The ignition interlock device technician shall have a written agreement or authorization from a division-approved manufacturer or its manufacturer's representative to service the manufacturer's devices within Kansas.

(q) "Services" means the installation, inspection, monitoring, calibration, maintenance, removal, replacement, and repair of division-approved ignition interlock devices within Kansas.

(r) "Tampering" means an overt, conscious attempt to physically disable, bypass, adjust, or otherwise disconnect an ignition interlock device from its power source.

(s) "Violation" means any of the following:

(1) The driver has blown a BrAC fail when attempting to start the vehicle.

(2) The driver has blown a BrAC fail when attempting a required rolling retest.

(3) The driver fails to execute a valid rolling retest after a five-minute period.

(4) The driver fails to submit to a requested rolling retest by turning the vehicle off to avoid submitting to the rolling retest.

(5) The driver has blown a high BrAC during an initial breath test or rolling retest.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective Oct. 23, 1989; amended July 5, 2002; amended May 2, 2014; amended Nov. 6, 2015.)

Kan. Admin. Regs. § 92-56-2 Ignition interlock device; certification and standards

(a) Each manufacturer of an ignition interlock device wanting to market the device in Kansas shall apply to the division of vehicles for certification of the device and submit the following information and equipment:

(1) The name and address of the manufacturer;

(2) the name and model number of the device;

(3) certification that the device meets the following criteria:

(A) Offers safe operation of the vehicle in which installed, works reliably and accurately in an unsupervised environment, and, when in fail-safe, prevents the vehicle from starting;

(B) offers protection against tampering and is able to detect and be resistant to circumvention;

(C) allows for a free restart of the vehicle's ignition within two minutes after the ignition has been turned off without requiring another breath test if the driver has not registered a BrAC fail or is not in the process of completing a retest;

(D) allows for a rolling retest of a subsequent breath test after the vehicle has been in operation;

(E) disables the ignition system if the BrAC of the person using the device equals or exceeds the alcohol setpoint of .03;

(F) incorporates an emergency bypass procedure;

(G) records each time the vehicle is started, the duration of the vehicle's operation, and any instances of tampering;

(H) encodes the corresponding time and date the breath sample was provided, a digital image of the individual who provided the sample, and BrAC of the individual who provided the breath sample into the device;

(I) displays to the driver all of the following:

(i) When the device is on;

(ii) when the device has enabled the ignition system; and

(iii) the date on which a lockout will occur; and

(J) alerts the driver with a five-minute warning light or tone that a rolling retest is required;

(4) a map and list of service providers and the address where the device can be obtained, repaired, replaced, or serviced 24 hours a day by calling a toll-free phone number;

(5) the name of any insurance carrier authorized to do business in this state that has committed to issue a liability insurance policy for the manufacturer;

(6) the name and address of the manufacturer's representative designated by the manufacturer to manage the manufacturer's statewide operations;

(7) not more than two ignition interlock devices for testing and review to the division upon the director's request; and

(8) a declaration on a form prescribed by the division that requires the following:

(A) The manufacturer, manufacturer's representative, and the manufacturer's service providers shall cooperate with the division, law enforcement, and court staff at all times, including the inspection of the manufacturer's installation, service, repair, calibration, use, removal, or performance of each ignition interlock device;

(B) all digital images and the associated data shall be retained in the device until the digital images and associated data are downloaded and stored by a manufacturer. The manufacturer shall store the downloaded digital images and associated data for three years after capture by the device;

(C) the manufacturer shall provide all downloaded ignition interlock device data, reports, and information related to the ignition interlock device to the division, upon the director's request, in a division-approved electronic format;

(D) the manufacturer shall provide the alcohol reference value and type of calibration device used to check the ignition interlock device;

(E) the manufacturer shall provide the division with inquiry access to the manufacturer's ignition interlock device system management software for the management of state drivers; and

(F) the manufacturer or the manufacturer's representative shall provide a map of Kansas showing the area covered by each service provider's fixed site.

(b) Each certification issued by the division shall continue in effect for three years unless either of the following occurs:

(1) The manufacturer requests in writing that the certification be discontinued.

(2) The division informs the manufacturer and the manufacturer's representative in writing that the certification is suspended or revoked.

(c) If a manufacturer modifies a certified device, the manufacturer shall notify the division of the exact nature of the modification. A device may be required by the division to be recertified at any time. A modification shall mean a material change affecting the functionality, installation, communication, precision, or accuracy of a certified device.

(d) Each manufacturer of a certified device shall notify the division of the failure of any device to function as designed. The manufacturer and the manufacturer's representative shall provide an explanation for the failure and shall identify the actions taken by the manufacturer or the manufacturer's representative to correct the malfunctions.

(e) The manufacturer's device shall meet or exceed the model specifications for ignition interlock devices, as specified by the national highway traffic safety administration. The provisions of 78 fed. reg. 26862-26867 (2013), beginning with the text titled "B. Terms" on page 26862, are hereby adopted by reference for purposes of this subsection. If state specifications vary from the federal specifications, the state specifications shall control.

(f) Each manufacturer of a certified device shall accumulate a credit of at least two percent of the gross revenues attributed to services provided in Kansas or to out-of-state services provided to Kansas residents. All existing credit shall be made available to drivers who are restricted to operating a vehicle with a device and who are indigent as evidenced by eligibility for the federal food stamp program. The amount of the credit available shall be limited to the amount of the existing credit balance. The manufacturer and its service providers shall notify the manufacturer's customers of the existence of this indigent program by utilizing division notices and forms.

(g) Each manufacturer of a certified device shall submit a report to the division on or before January 31 of each year with the following information for the previous calendar year's activities:

(1) The number of ignition interlock devices initially installed on vehicles for Kansas drivers who were restricted to driving only with an ignition interlock device;

(2) the number of vehicles that had devices removed due to a failure in the device, a malfunction of the device, or a defect in the device and, for each vehicle, the driver's name, the driver's license number, the specific failure or operational problem that occurred during the period installed, and the resolution of each situation;

(3) the total number of devices in operation in Kansas on December 31 of the previous calendar year;

(4) the total number of devices removed;

(5) the total number of instances of circumvention;

(6) the total number of instances of tampering; and

(7) a summary of the following information:

(A) The number of indigent drivers that qualified for reduced fees;

(B) the number of drivers that applied for indigent classification and reduced fees but were denied;

(C) amounts credited to indigent drivers; and

(D) the ending credit balance.

(h) Each manufacturer and manufacturer's representative of a certified device shall make sales brochures and other informational materials available at no cost to the state's community corrections and court services officers, the district courts, magistrate courts, municipal courts, and the division for distribution to potential drivers. These brochures and informational materials may be provided through electronic means if approved by the director.

(i) Each manufacturer shall provide to the division, on or before January 31 of each year for that calendar year, documentation indicating the normal prices and fees charged to a driver that are associated with the manufacturer's Kansas installation of devices. If the documentation regarding normal prices and fees charged changes during the course of that calendar year, the manufacturer and manufacturer's representative shall provide amended documentation to the division within seven days of the change.

(j) Each manufacturer shall have a service provider with a fixed site within each state judicial district, unless the following conditions are met:

(1) At least two manufacturers have a service provider located in the same judicial district.

(2) The director determines that a competitive market exists for ignition interlock services in the state judicial district and the absence of a manufacturer's service provider in the state judicial district specified in paragraph (j)(1) does not create a competitive advantage for that manufacturer.

(3) The director approves the manufacturer to be absent from that state judicial district.

(k) Each device shall be capable of uniquely identifying and recording all of the following:

(1) Each time the vehicle is attempted to be started;

(2) each time the vehicle is started;

(3) a digital image in accordance with the following:

(A) The digital image can identify the individual providing the breath sample in all lighting conditions;

(B) the capture of the digital image does not distract or impede the driver in any manner from the safe and legal operation of the vehicle; and

(C) the digital image is associated with the date, the time, and the individual's BrAC for each attempted use;

(4) the results of all tests, retests, or failures as being a malfunction of the device or a result of the driver not meeting the requirements;

(5) the length of time the vehicle was operated; and

(6) any indication of tampering.

The features required of the manufacturer's installed device shall be enabled to capture the information required by this subsection.

(l) The requirements of this regulation shall take effect for all device installations beginning 90 days after publication of this regulation in the Kansas register. Each manufacturer shall replace any currently installed device that does not meet the requirements of this regulation with a device that is compliant upon the first calibration following the date this regulation takes effect.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective Oct. 23, 1989; amended July 5, 2002; amended May 2, 2014; amended Nov. 6, 2015; amended Jan. 8, 2020.)

Kan. Admin. Regs. § 92-56-3 Insurance; policy limits

(a). Each manufacturer submitting an application for certification of an ignition interlock device shall obtain a policy of product liability insurance from a carrier authorized to do business in the state of Kansas. The insurance policy shall contain minimum liability limits of $1,000,000 per occurrence with an aggregate coverage of $3,000,000. The insurance policy shall cover all liability arising from defects in design and materials, including the manufacture of the device, its calibration, maintenance, installation, and removal.

(b) Each insurance carrier shall provide 30-day notice to the division before canceling any insurance policy.

(c) The cancelation of insurance coverage by a carrier shall be a basis for revoking the certification for the device.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective Oct. 23, 1989; amended July 5, 2002.)

Kan. Admin. Regs. § 92-56-4 Installation, inspection, and calibration standards

(a) Each ignition interlock device installed at the direction of the division shall be done at the driver's own expense, except as allowed by K.A.R. 92-56-2.

(b) A manufacturer shall ensure that each service provider meets the following requirements:

(1) Install each device in accordance with the manufacturer's instructions. Each service provider shall, within two weeks of installation, inform the division each time a device has been installed;

(2) install each device so that the device will be deactivated if the driver has a BrAC of .03 or higher until a successful retest occurs;

(3) set each device so that if the driver fails the initial ignition interlock device test, a retest cannot be done for 15 minutes;

(4) set each device so that a rolling retest will be required of the driver of the vehicle within 10 minutes of starting the vehicle. Subsequent rolling retests shall occur as described in K.A.R. 92-56-1. The driver shall have five minutes to complete the retest. The free restart shall not be operative when the device is waiting for a rolling retest sample;

(5) calibrate each device at least every 30 days at the driver's own expense and maintain an inspection and calibration record with the following information:

(A) The name of the person performing the calibration;

(B) the date of the inspection and calibration;

(C) the method by which the calibration was performed;

(D) the name and model number of the device calibrated;

(E) a description of the vehicle in which the device is installed, including the license plate number, make, model, year, and color; and

(F) a statement by the service provider indicating whether there is any evidence of circumvention or tampering; and

(6) set each device so that a lockout will occur no later than seven days after any of the following events occurs:

(A) The 30-day calibration and service requirement has been reached;

(B) five or more violations are recorded;

(C) the emergency bypass procedure has been used;

(D) a hardware failure or evidence of tampering is recorded; or

(E) the events log has exceeded 90 percent of capacity.

(c) Each driver restricted to driving a vehicle equipped with an ignition interlock device shall keep a copy of the inspection and calibration records in the vehicle at all times. The manufacturer shall retain the original record for each current driver for one year after the device is removed. The manufacturer shall notify the division within seven days after a device has been serviced due to a lockout that occurred for any of the reasons specified in paragraph (b)(6)(D).

(d) The service provider shall enable each device's anticircumvention features when installing a device and keep the features enabled during the ignition interlock device period. Within two business days, a service provider shall notify the division of any evidence of tampering or circumvention. The evidence shall be preserved by the manufacturer or the manufacturer's representative until otherwise notified by the division.

(e) The division may conduct or have conducted independent checks on any of the approved ignition interlock devices to determine whether the devices are operating in a manner consistent with the manufacturer's specifications, manufacturer's certifications, or these regulations. The director may require the manufacturer or the manufacturer's representative to correct any abnormality found in the installation, calibration, maintenance checks, or usage records of the device. The manufacturer and the manufacturer's representative shall report in writing to the division within 30 days after receiving notification of any abnormality. In conducting these checks, the manufacturer shall install the device in a vehicle chosen by the division, and the manufacturer shall waive any costs to the division for the installation, calibration, or testing of the device.

(f) Each manufacturer shall ensure that its service providers meet all of the following requirements:

(1) Follow certified manufacturer's standards and specifications for service associated with the manufacturer's state-approved ignition interlock device;

(2) have the skills, equipment, and facilities necessary to comply with all of the certification and operational requirements specified in this article;

(3) comply with any division reporting requirements; and

(4) have a fixed site to provide each driver with access to an enclosed building that is open for business and has a separate waiting area.

(g) Each manufacturer shall provide the division with written evidence of that manufacturer's statewide network of service providers within seven days of a request by the division. Written evidence shall include lease and ownership documents associated with each manufacturer's service providers in the required state judicial districts.

(h) A manufacturer, manufacturer's representative, or service provider shall not compel any driver to travel out of Kansas to receive services.

(i) A manufacturer shall not permit its service provider to install any device in that service provider's vehicle for the purpose of satisfying K.S.A. 8-1014, and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective Oct. 23, 1989; amended July 5, 2002; amended May 2, 2014; amended Jan. 15, 2016.)

Kan. Admin. Regs. § 92-56-5 Revocation of certification; penalties

(a) A certification for any ignition interlock device may be revoked for any of the following reasons:

(1) The device fails to comply with specifications or requirements provided by the division.

(2) The manufacturer, the manufacturer's representative, or the manufacturer's service provider has failed to make adequate provisions for the service of the device, as required by K.A.R. 92-56-2, K.A.R. 92-56-4, and K.A.R. 92-56-6.

(3) The manufacturer has failed to provide statewide service network coverage or 24-hour, seven-day service support, as required by K.S.A. 8-1016(a)(3) and amendments thereto and K.A.R. 92-56-2(a)(4) and (j).

(4) The manufacturer is no longer in the business of manufacturing ignition interlock devices.

(5) The manufacturer or the manufacturer's representative fails to comply with the reporting and testing requirements of K.A.R. 92-56-4.

(6) The manufacturer, the manufacturer's representative, or the manufacturer's service provider fails to comply with K.A.R. 92-56-7.

(7) The manufacturer, the manufacturer's representative, or the manufacturer's service provider fails to promote, implement, and sustain the indigent program required by K.A.R. 92-56-2(f).

(8) The manufacturer, the manufacturer's representative, or the manufacturer's service provider fails to have a fixed location in every state judicial district on and after January 1, 2015, as required by K.A.R. 92-56-2(j).

(9) The manufacturer, the manufacturer's representative, or the manufacturer's service provider compels a driver to travel out of state to receive services, in violation of K.A.R. 92-56-4(h).

(b) Each manufacturer's device certification shall be subject to suspension, revocation, nonrenewal, or cancellation if the division determines that the manufacturer or its representatives have violated any requirement in this article.

(c) In lieu of revoking a manufacturer's device certification, the director may require a manufacturer to terminate its relationship with a service provider.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective Oct. 23, 1989; amended July 5, 2002; amended May 2, 2014.)

Kan. Admin. Regs. § 92-56-6 Service provider; relocation and replacement

(a) Each manufacturer and manufacturer's representative shall be responsible for providing uninterrupted service of the manufacturer's installed devices if one of the manufacturer's service providers moves out of the manufacturer's judicial district or goes out of business. If a service provider is moving or going out of business, the manufacturer or the manufacturer's representative shall indicate to the division whether or not the manufacturer will replace the service provider. The manufacturer and the manufacturer's representative shall notify the division electronically or in writing of all changes in the status of any service provider and any additions, deletions, or other changes to the manufacturer's complete listing of service providers, which shall include for each service provider the name, location, phone number, contact name, and hours of operation. Notification shall occur on a quarterly basis or more frequently if required by the division.

(b) If the manufacturer or manufacturer's representative replaces a service provider, the manufacturer and manufacturer's representative shall make all reasonable efforts to obtain driver records and data from the original service provider and provide the records and data to the new service provider. If the manufacturer or manufacturer's representative does not replace the service provider, the manufacturer and manufacturer's representative shall make all reasonable efforts to obtain driver records and data from the original service provider, maintain the records and data at the main business office of the manufacturer's representative, and provide the records and data to the division as required by this regulation.

(c) Each manufacturer and manufacturer's representative shall notify all affected drivers of the change of service provider or replacement of the device as soon as possible but not later than 30 days before the change of service provider or replacement will occur.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective May 2, 2014.)

Kan. Admin. Regs. § 92-56-7 Security; tampering prohibitions; conflict of interest

(a) Each manufacturer and each manufacturer's representative shall be responsible for ensuring that the manufacturer's service providers comply with all of the following security requirements:

(1) Only authorized employees of a service provider may observe the installation of a device.

(2) Reasonable security measures shall be taken to prevent the driver from observing the installation of a device and from obtaining access to installation materials.

(3) Service providers shall be prohibited from assisting with, in any manner, tampering or circumvention.

(4) Manufacturer's representatives and service providers shall not install or service a device on a vehicle owned or operated by the manufacturer's representative or service provider, or any of the service provider's employees, for division-required installations.

(b) Nothing in this regulation shall prohibit a manufacturer, manufacturer's representative, or service provider from installing a device in that entity's vehicles for demonstration and testing purposes.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective May 2, 2014.)

Kan. Admin. Regs. § 92-56-8 Device removal

Whenever a service provider removes a device, the following requirements shall apply:

(a) The only persons allowed to remove or observe the removal of the device shall be service providers or a manufacturer's representative associated with the manufacturer of that device.

(b) Adequate security measures shall be taken to ensure that unauthorized personnel cannot gain access to proprietary materials and to the files of drivers.

(c) Upon removal of the device, the service provider shall ensure that both of the following occur:

(1) The driver is provided with a report showing the removal of the device.

(2) The division is notified, in the form and format designated by the division.

(d) The service provider and the manufacturer shall restore the driver's vehicle to its original condition after removal of the device.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 8-1016; effective May 2, 2014.)

Kan. Admin. Regs. § 92-56-9 Proof of installation

(a) If a driver is unable to provide proof of installation of the device to the division for the full restriction period required by K.S.A. 8-1014 and amendments thereto, the director shall extend the ignition interlock device restriction period until the driver provides the division with proof that the driver has had a device installed in a vehicle for a period that is equal to or greater than the initial ignition interlock device restriction period required by K.S.A. 8-1014 and K.S.A. 8-1015(d), and amendments thereto.

(b) Any device may deviate from the breath sample requirement by accepting a breath sample of less than 1.2 liters of air if the deviation is approved in advance by the division to address valid accommodation requests under the Americans with disabilities act of 1990. Each request for accommodation shall be submitted on a form provided by the division. Each form shall require a certification by a licensed pulmonologist that the driver has a lung condition that will render the driver incapable of blowing a normal breath sample, 1.2 liters of air or more, into an ignition interlock device.

(c) If an accommodation that is requested pursuant to subsection (b) cannot be made for a driver that is a qualified individual with a disability as defined by 42 U.S.C. 12131(2), and amendments thereto, the director, upon the driver's request, may reinstate the driver's license after the initial ignition interlock device restriction period if the records maintained by the division have no indication of the occurrence of any of the following offenses during the entire initial ignition interlock device restriction period:

(1) Conviction pursuant to K.S.A. 8-1599, and amendments thereto;

(2) conviction pursuant to K.S.A. 41-727, and amendments thereto;

(3) conviction of any violation listed in K.S.A. 8-285(a), and amendments thereto;

(4) conviction of three or more moving traffic violations committed on separate occasions within a 12-month period; or

(5) revocation, suspension, cancellation, or withdrawal of the person's driving privileges due to an unrelated event.

If the driver that is requesting accommodation has any offenses during the initial ignition interlock device restriction period, the director shall not reinstate the driver's full driving privileges until the driver has no such offenses for the year before the driver's request for reinstatement of full driving privileges. This subsection shall not serve as a defense to allegations that the driver has violated K.S.A. 8-1017, and amendments thereto, during any required ignition interlock device restriction period.

(d) The director may waive the requirement for proof of ignition interlock device installation, upon a driver's request, if the director determines that all of the following conditions are met:

(1) The driver's ignition interlock device restriction period has been extended at least two years beyond the initial ignition interlock device restriction period due to the driver's failure to provide the division with proof of installation as required by subsection (a).

(2) The driver has not had an "alcohol or drug-related conviction" or "occurrence," as those terms are defined by K.S.A. 8-1013 and amendments thereto, a conviction pursuant to K.S.A. 8-1017 and amendments thereto, or a conviction of a violation of a law of another state that would constitute a violation similar to any violation specified in K.S.A. 8-1017 and amendments thereto, during the ignition interlock device restriction period.

(3) The driver has not had any violations specified in paragraphs (c)(1) through (c)(5) during the ignition interlock device restriction period.

(4) The driver has never held a driver's license issued by the state of Kansas.

(5) The driver provides the director with clear and compelling evidence that the driver does not reside in Kansas and did not reside in Kansas during the ignition interlock device restriction period.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 8-1016; implementing K.S.A. 2013 Supp. 8-1015 and K.S.A. 8-1016; effective May 2, 2014.)

Article 57 Tax on Consumable Material

Kan. Admin. Regs. § 92-57-1 Definitions

For purposes of K.S.A. 79-3399 and amendments thereto and this article of the department's regulations, each of the following terms shall have the meaning specified in this regulation:

(a) "Consumer" means a person purchasing or receiving consumable material for final use.

(b) "Dealing" means engaging in the sale or manufacture of consumable material in Kansas.

(c) "Director" means director of taxation in the Kansas department of revenue.

(d) "Distributor" means any of the following:

(1) Any person in Kansas engaged in the business of selling or dealing in consumable material who brings, or causes to be brought, into Kansas consumable material for sale, unless that person is a retail dealer who has purchased the consumable material on a tax-paid basis from a distributor;

(2) any person who makes, manufactures, or fabricates consumable material for sale in Kansas;

(3) any person outside of Kansas engaged in the business of selling or dealing in consumable material who ships or transports consumable material to any person in the business of selling or dealing in electronic cigarettes or consumable material in Kansas; or

(4) any person who has one or more retail dealer establishments that do either of the following:

(A) Bring or cause to be brought into Kansas consumable material for sale by any of those retail dealer establishments; or

(B) make, manufacture, or fabricate consumable material in Kansas for sale in Kansas. However, each person who has a retail dealer establishment from which the consumable material is sold to the consumer shall be deemed a retail dealer.

(e) "Electronic cigarette" means a battery-powered device, whether or not the device is shaped like a cigarette, that can provide inhaled doses of nicotine by delivering a vaporized solution by means of cartridges or other chemical delivery systems.

(f) "Person" means any individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, and any combination of these individuals.

(g) "Retail dealer" means a person engaged in the business of selling or dealing in consumable material to the consumer in Kansas.

(h) "Sale" means any transfer of title or possession or both, exchange, barter, or distribution of consumable material, with or without consideration.

(i) "Secretary" means secretary of the Kansas department of revenue or the secretary's designee.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2016 Supp. 79-3399, as amended by 2017 Sub for HB 2230, sec. 25; effective July 21, 2017.)

Kan. Admin. Regs. § 92-57-2 Certificate of registration

Each distributor shall obtain a certificate of registration issued by the director before engaging in the business of selling consumable material in Kansas. The distributor shall submit an application to the department on a form provided by the department.

The certificate of registration shall be displayed in a conspicuous location at the registered location.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2016 Supp. 79-3399; effective July 21, 2017.)

Kan. Admin. Regs. § 92-57-3 Imposition of tax

(a) Each distributor who first performs any of the following shall pay the tax imposed by K.S.A. 79-3399, and amendments thereto:

(1) Brings or causes to be brought into Kansas consumable material for sale in Kansas;

(2) makes, manufactures, or fabricates consumable material in Kansas for sale in Kansas;

(3) ships or transports consumable material to retail dealers in Kansas to be sold by those retail dealers; or

(4) causes consumable material for which the tax has not been paid to be brought into Kansas.

(b) Liability for the tax on consumable material shall accrue when either of the following conditions is met:

(1) The consumable material is first brought into the Kansas for sale within Kansas.

(2) The consumable material is first made, manufactured, or fabricated in Kansas for sale within Kansas.

(c) A transfer of consumable material from one distributor to another distributor shall not relieve the distributor who first brought or caused the consumable material to be brought into Kansas from the tax liability.

(d) Each retail dealer shall purchase consumable material only from a registered distributor.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2016 Supp. 79-3399; effective July 21, 2017.)

Kan. Admin. Regs. § 92-57-4 Books, records, and other documents required of distributor or retail dealer; access to premises

(a) Each distributor and each retail dealer shall keep in each place of business complete and accurate books, records, and other documents for that place of business, including itemized invoices of the following:

(1) All consumable material held, purchased, made, manufactured, fabricated, or brought or caused to be brought into Kansas or shipped or transported to retail dealers in Kansas; and

(2) all sales of consumable material.

Each distributor shall show the name and address of each purchaser, registration number if applicable, and any other documents relating to the purchase and the sale of or dealing in consumable material. Itemized invoices shall be made for all consumable material transferred to other retail dealer establishments owned or controlled by that distributor. All books, records, and other documents required shall be retained and maintained for at least three years after the date of the entries appearing in the books, records, and other documents, unless the director, in writing, authorizes the destruction or disposal of these books, records, and other documents at an earlier date. These books, records, and other documents may be maintained in an electronic format.

(b) At any time during regular business hours, any authorized agents or employees of the director may enter any place of business of a distributor or retail dealer and inspect the premises, the books, records, or other documents and the consumable material contained there, to determine whether the distributor or retail dealer is in compliance with all the provisions of the act and this article of the department's regulations. Refusal to permit an inspection by an authorized agent or employee of the director shall be grounds for revocation of any registration held by the distributor or retail dealer.

(c) Each person who sells consumable material to any person other than a consumer shall create with each sale an itemized invoice showing the seller's name and address, the purchaser's name and address, the purchaser's registration number if applicable, the date of the sale, the number of milliliters of consumable material, and all prices and discounts. The person selling or dealing in the consumable material shall retain and maintain a legible copy of each invoice for three years after the date of sale. These records may be maintained in an electronic format.

(d) Each distributor and each retail dealer shall obtain and maintain itemized invoices of all consumable material purchased. The distributor or retail dealer shall retain and maintain a legible copy of each invoice for three years after the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the director at the distributor's or retail dealer's place of business. These records may be maintained in an electronic format.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2016 Supp. 79-3399; effective July 21, 2017.)

Kan. Admin. Regs. § 92-57-5 Monthly tax returns; remittance of tax; deficiencies

(a) On or before the twentieth day of each month, each distributor shall file a tax return with the director, showing the following:

(1) The number of milliliters of consumable material brought, or caused to be brought, into Kansas for sale; and

(2) the number of milliliters of consumable material made, manufactured, or fabricated in Kansas for sale in Kansas during the preceding month.

(b) Each registered distributor outside Kansas shall file a tax return showing the number of milliliters of consumable material shipped or transported to retail dealers in Kansas to be sold by those retail dealers, during the preceding month.

(c) Each tax return shall be submitted upon forms prescribed by the director. Each tax return shall be accompanied by a remittance for the distributor's full tax liability.

(d) As soon as practicable after any tax return is filed, the director shall examine the return. If the director finds that the tax return is incorrect and any amount of tax due from the distributor is unpaid, the director shall notify the distributor of the deficiency. If a deficiency disclosed by the director's examination cannot be allocated to a particular month or months, the director may notify the distributor that a deficiency exists and state the amount of tax due.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2016 Supp. 79-3399; effective July 21, 2017.)