us-ks/regs
Agency 92 - Department of Revenue752 sections
Article 1 - HEARING
Article 2 - INHERITANCE TAXES
- 92-2-3 92-2-3 Repealed
- 92-2-4 92-2-4 Repealed
- 92-2-5 92-2-5 Repealed
- 92-2-6 92-2-6 Repealed
- 92-2-7 92-2-7 Repealed
- 92-2-8 92-2-8 Repealed
- 92-2-9 92-2-9 Repealed
- 92-2-10 92-2-10 Repealed
- 92-2-11 (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.) 92-2-12 and 92-2-13. Repealed
- 92-2-14 92-2-14
- 92-2-17 92-2-17 Repealed
- 92-2-18 92-2-18 Repealed
- 92-2-19 92-2-19 Repealed
- 92-2-20 92-2-20 Repealed
- 92-2-21 92-2-21 Repealed
- 92-2-22 92-2-22 Repealed
- 92-2-23 (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.) 92-2-24 and 92-2-25. Repealed
- 92-2-26 92-2-26 Repealed
- 92-2-27 92-2-27 Repealed
- 92-2-28 (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.) 92-2-29 and 92-2-30. Repealed
- 92-2-31 (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.) 92-2-32 to 92-2-35. Repealed
- 92-2-36 92-2-36 Repealed
- 92-2-37 92-2-37 Repealed
- 92-2-38 92-2-38 Repealed
- 92-2-39 92-2-39 Repealed
- 92-2-40 92-2-40 Repealed
- 92-2-41 92-2-41 Repealed
- 92-2-42 92-2-42 Repealed
- 92-2-43 92-2-43 Repealed
- 92-2-44 92-2-44 Repealed
- 92-2-45 92-2-45 Repealed
- 92-2-46 92-2-46 Repealed
- 92-2-47 92-2-47 Repealed
- 92-2-48 92-2-48 Repealed
- 92-2-49 92-2-49 Repealed
- 92-2-50 92-2-50 Repealed
- 92-2-51 92-2-51 Repealed
- 92-2-52 92-2-52 Repealed
- 92-2-53 92-2-53 Repealed
- 92-2-54 Transfer of assets prior to payment of tax.
- 92-2-55 92-2-55 Repealed
- 92-2-56 Family settlement agreements.
- 92-2-57 Distributees; prior transfers between class A distributees.
- 92-2-58 Debts forgiven by will.
- 92-2-59 Surviving spouses.
- 92-2-60 Charitable distributees.
- 92-2-61 Qualified terminable interest property election.
- 92-2-62 Tax to residue.
- 92-2-63 Additional tax; credit for state death taxes.
- 92-2-64 Minimum tax; credit for state death taxes.
- 92-2-65 Proration of credit for state death taxes; tax chargeable against distributee’s interests.
- 92-2-66 Valuation of property included in the gross estate.
- 92-2-67 Special valuation of certain farm and closely held business properties.
- 92-2-68 Exclusion of certain farm and closely held business properties from gross estate.
- 92-2-69 Transfers in contemplation of death.
- 92-2-70 Transfers with retained life estate.
- 92-2-71 Transfers taking effect at death.
- 92-2-72 Revocable transfers.
- 92-2-73 Annuities or other payments receivable by reason of surviving decedent.
- 92-2-74 Joint tenancy.
- 92-2-75 Powers of appointment.
- 92-2-76 Life insurance proceeds.
- 92-2-77 Transfers for insufficient consideration.
- 92-2-78 Proration of deductions.
- 92-2-79 Deduction of expenses and debts.
- 92-2-80 Expense deductions not allowable as deductions for income tax purposes.
- 92-2-81 Deductions for federal estate tax.
- 92-2-82 Filing of return; payment of tax; liens; interest; computations by director.
- 92-2-83 Reporting adjustments of internal revenue service.
- 92-2-84 Overpayment of fees.
Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL
- 92-3-4 Export fuels; exemption claims.
- 92-3-5 92-3-5 Repealed
- 92-3-6 Marking of vehicles transporting liquid fuels.
- 92-3-7 Vehicles; separate delivery apparatus for each compartment; exception.
- 92-3-8 92-3-8 Repealed
- 92-3-9 92-3-9 Repealed
- 92-3-9a Delivery to one other than original consignee.
- 92-3-10 Measuring vehicle tanks; vehicles affected; capacity marker; extent filled.
- 92-3-11 Vehicle tanks; marking capacity; identifying tank; certificate; basis of tax payments.
- 92-3-12 92-3-12 Repealed
- 92-3-12a Vehicle tanks; re-marking when damaged.
- 92-3-13 92-3-13 Repealed
- 92-3-14 Calibration unit number.
- 92-3-15 92-3-15 Repealed
- 92-3-16 Books and records; preservation.
- 92-3-17 92-3-17 Repealed
- 92-3-17a License applications; bond requirements.
- 92-3-19 Principal business for handling allowance.
- 92-3-20 Refunds, books and records.
Article 5 - CIGARETTE TAX
- 92-5-1 Distinguished: wholesaler-retailer licenses.
- 92-5-2 Vending machines: owner display; record.
- 92-5-3 Manufacturer’s salespersons.
- 92-5-4 92-5-4 Repealed
- 92-5-5 Interstate shipment, exemptions; transporting unstamped cigarettes.
- 92-5-6 Wholesaler; receiving stamped cigarettes.
- 92-5-7 Wholesaler; separate locations, bond.
- 92-5-8 Wholesaler; trucker, salesperson.
- 92-5-9 Redemption of unused stamps.
- 92-5-10 Cigarettes unfit for sale.
- 92-5-11 92-5-11 Repealed
- 92-5-12 Bond; cancellations.
- 92-5-13 Credits.
- 92-5-14 Vending machines; cigarette sales only.
Article 8 - CEREAL MALT BEVERAGE TAX
- 92-8-1 92-8-1 Repealed
- 92-8-2 92-8-2 Repealed
- 92-8-3 92-8-3 Repealed
- 92-8-4 92-8-4 Repealed
- 92-8-5 92-8-5 Repealed
- 92-8-6 92-8-6 Repealed
- 92-8-7 92-8-7 Repealed
- 92-8-8 92-8-8 Repealed
- 92-8-9 92-8-9 Repealed
- 92-8-9a 92-8-9a Repealed
- 92-8-10 92-8-10 Repealed
- 92-8-11 92-8-11 Repealed
- 92-8-12 92-8-12 Repealed
- 92-8-13 92-8-13 Repealed
- 92-8-14 92-8-14 Repealed
- 92-8-15 92-8-15 Repealed
- 92-8-16 92-8-16 Repealed
- 92-8-17 92-8-17 Repealed
- 92-8-18 92-8-18 Repealed
- 92-8-19 92-8-19 Repealed
- 92-8-20 92-8-20 Repealed
Article 9 - MINERALS AND NATURAL PRODUCTS LEASES
Article 11 - WITHHOLDING AND ESTIMATED TAX
- 92-11-1 92-11-1 Repealed
- 92-11-2 92-11-2 Repealed
- 92-11-3 92-11-3 Repealed
- 92-11-4 92-11-4 Repealed
- 92-11-5 92-11-5 Repealed
- 92-11-6 92-11-6 Repealed
- 92-11-7 92-11-7 Repealed
- 92-11-8 92-11-8 Repealed
- 92-11-9 92-11-9 Repealed
- 92-11-10 92-11-10 Repealed
- 92-11-11 92-11-11 Repealed
- 92-11-12 92-11-12 Repealed
- 92-11-13 92-11-13 Repealed
- 92-11-14 92-11-14 Repealed
- 92-11-15 92-11-15 Repealed
- 92-11-16 92-11-16 Repealed
- 92-11-17 92-11-17 Repealed
- 92-11-18 92-11-18 Repealed
- 92-11-19 92-11-19 Repealed
- 92-11-20 Declaration of estimated tax forms.
- 92-11-21 Payment of estimated tax.
- 92-11-22 Credit.
- 92-11-23 92-11-23 Repealed
- 92-11-24 Short taxable years.
Article 12 - INCOME TAX
- 92-12-1 92-12-1 Repealed
- 92-12-2 92-12-2 Repealed
- 92-12-3 92-12-3 Repealed
- 92-12-4 92-12-4 Repealed
- 92-12-4a Resident individual.
- 92-12-5 92-12-5 Repealed
- 92-12-6 Resident status of certain individuals.
- 92-12-7 92-12-7 Repealed
- 92-12-8 Corporation.
- 92-12-11 Credits for income taxes paid to other states.
- 92-12-12 92-12-12 Repealed
- 92-12-13 92-12-13 Repealed
- 92-12-14 Persons and organizations exempt from Kansas income tax.
- 92-12-15 92-12-15 Repealed
- 92-12-16 Change of accounting period.
- 92-12-19 Limitation of tax-spreadback rule.
- 92-12-20 Change from accrual to installment method of accounting.
- 92-12-21 92-12-21 Repealed
- 92-12-22 92-12-22 Repealed
- 92-12-23 92-12-23 Repealed
- 92-12-24 92-12-24
- 92-12-27 Kansas deduction of an individual.
- 92-12-28 92-12-28 Repealed
- 92-12-29 92-12-29 Repealed
- 92-12-30 92-12-30 Repealed
- 92-12-31 92-12-31 Repealed
- 92-12-32 92-12-32 Repealed
- 92-12-33 92-12-33 Repealed
- 92-12-34 92-12-34 Repealed
- 92-12-35 92-12-35 Repealed
- 92-12-36 92-12-36 Repealed
- 92-12-37 92-12-37 Repealed
- 92-12-38 92-12-38 Repealed
- 92-12-39 92-12-39 Repealed
- 92-12-40 92-12-40 Repealed
- 92-12-41 92-12-41 Repealed
- 92-12-42 92-12-42 Repealed
- 92-12-43 92-12-43 Repealed
- 92-12-44 (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1, 1968; revoked May 1, 1982.) 92-12-45 and 92-12-46. Repealed
- 92-12-47 Distribution withholding.
- 92-12-48 92-12-48 Repealed
- 92-12-49 92-12-49 Repealed
- 92-12-50 92-12-50 Repealed
- 92-12-51 92-12-51 Repealed
- 92-12-52 Consolidated returns.
- 92-12-53 Methods of determining income allocable to Kansas business.
- 92-12-54 92-12-54 Repealed
- 92-12-55 Returns; who shall file.
- 92-12-56 92-12-56 Repealed
- 92-12-57 Records and income tax forms.
- 92-12-58 Payment of tax; receipt; insufficient fund checks.
- 92-12-59 92-12-59 Repealed
- 92-12-60 92-12-60 Repealed
- 92-12-61 92-12-61 Repealed
- 92-12-62 92-12-62 Repealed
- 92-12-63 92-12-63 Repealed
- 92-12-64 Claims for refund by taxpayers.
- 92-12-65 Powers of the director of taxation.
- 92-12-66 92-12-66 Repealed
- 92-12-66a Abatement of final tax liabilities.
- 92-12-67 Extension of time for filing returns.
- 92-12-68 92-12-68 Repealed
- 92-12-69 92-12-69 Repealed
- 92-12-70 92-12-70 Repealed
- 92-12-71 Business and nonbusiness income defined.
- 92-12-72 Two or more businesses of a single taxpayer.
- 92-12-73 Business and nonbusiness income: application of definitions.
- 92-12-74 Proration of deductions.
- 92-12-75 Definitions.
- 92-12-76 Apportionment.
- 92-12-77 Combined income method of reporting.
- 92-12-78 Allocation.
- 92-12-79 Consistency and uniformity in reporting.
- 92-12-80 Taxable in another state; in general.
- 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).
- 92-12-82 Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax.
- 92-12-83 Apportionment formula.
- 92-12-84 Property factor; in general.
- 92-12-85 Property factor; property used for the production of business income.
- 92-12-86 Property factor; consistency in reporting.
- 92-12-87 Property factor; numerator.
- 92-12-88 Property factor; valuation of owned property.
- 92-12-89 Property factor; valuation of rented property.
- 92-12-90 Property factor; averaging property values.
- 92-12-91 Payroll factor; in general.
- 92-12-92 Payroll factor; denominator.
- 92-12-93 Payroll factor; numerator.
- 92-12-94 Payroll factor; compensation paid in this state.
- 92-12-95 Sales factor; in general.
- 92-12-96 Sales factor; denominator.
- 92-12-97 Sales factor; numerator.
- 92-12-98 Sales factor; sales of tangible personal property in this state.
- 92-12-99 Sales factor; sales of tangible personal property to United States government in this state.
- 92-12-100 Sales factor; sales other than sales of tangible personal property in this state.
- 92-12-101 Special rules; in general.
- 92-12-102 Special rules; property factor.
- 92-12-103 Special rules; sales factor.
- 92-12-104 92-12-104 Repealed
- 92-12-105 Contribution to income; debtor setoff.
- 92-12-106 Composite returns for nonresident partners and shareholders.
- 92-12-109 Report of income adjusted by internal revenue service.
- 92-12-110 Combined income method of reporting; surtax exemption.
- 92-12-111 Special rules; airlines.
- 92-12-112 Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations.
- 92-12-113 Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts.
- 92-12-114 Determining transportation income within a unitary group.
- 92-12-120 Definition of qualified taxpayer.
- 92-12-121 Incurred qualified expenditures.
- 92-12-130 Amount of tax credit.
- 92-12-140 Definitions.
- 92-12-141 Tax credit agreement.
- 92-12-142 Tax credit application.
- 92-12-143 Quarterly reports.
- 92-12-144 Reallocation of credits.
- 92-12-145 Transfer of tax credits.
- 92-12-146 Definitions.
- 92-12-147 Tax credit agreement.
- 92-12-148 Tax credit application.
- 92-12-149 Quarterly reports.
Article 12a - SOLAR TAX INCENTIVES
- 92-12a-3 92-12a-3 Repealed
- 92-12a-4 92-12a-4 Repealed
- 92-12a-5 92-12a-5 Repealed
- 92-12a-6 92-12a-6 Repealed
- 92-12a-7 92-12a-7 Repealed
- 92-12a-8 92-12a-8
- 92-12a-11 92-12a-11 Repealed
- 92-12a-12 92-12a-12 Repealed
- 92-12a-13 92-12a-13 Repealed
- 92-12a-14 92-12a-14 Repealed
- 92-12a-15 92-12a-15 Repealed
- 92-12a-16 92-12a-16 Repealed
- 92-12a-17 92-12a-17 Repealed
- 92-12a-18 92-12a-18 Repealed
- 92-12a-19 92-12a-19 Repealed
- 92-12a-20 92-12a-20
- 92-12a-23 92-12a-23 Repealed
Article 13 - INTERSTATE MOTOR FUEL USE TAX
- 92-13-1 Application: contents.
- 92-13-2 Interstate motor fuel user license.
- 92-13-3 Enforcement.
- 92-13-4 Identification cards.
- 92-13-5 Revocation or abandonment of license, authorization or permit.
- 92-13-6 Credits and refunds on fuel purchased within Kansas.
- 92-13-7 Sales invoices and records.
- 92-13-8 Exempt operations.
- 92-13-9 Motor fuel permits and emergency authorization.
- 92-13-10 Bond requirements.
- 92-13-11 Presumption, evidence.
- 92-13-12 Record requirements; presumption.
Article 14 - LIQUEFIED PETROLEUM FUEL TAX
- 92-14-1 92-14-1 Repealed
- 92-14-2 92-14-2 Repealed
- 92-14-3 92-14-3 Repealed
- 92-14-4 LP gas withdrawn from a motor vehicle’s cargo tank and used to propel the vehicle on public highways.
- 92-14-5 Records.
- 92-14-6 Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals.
- 92-14-7 Special LP-gas permits.
- 92-14-8 License applications; bond requirements.
- 92-14-9 92-14-9 Repealed
Article 15 - NONRESIDENT CONTRACTORS
Article 16 - INTANGIBLES TAX
- 92-16-1 92-16-1 Repealed
- 92-16-2 92-16-2 Repealed
- 92-16-3 92-16-3 Repealed
- 92-16-4 92-16-4 Repealed
- 92-16-5 92-16-5 Repealed
- 92-16-6 92-16-6 Repealed
- 92-16-7 92-16-7 Repealed
- 92-16-8 92-16-8 Repealed
- 92-16-9 92-16-9
- 92-16-14 92-16-14 Repealed
- 92-16-15 92-16-15 Repealed
- 92-16-16 92-16-16 Repealed
- 92-16-17 92-16-17 Repealed
- 92-16-18 92-16-18 Repealed
- 92-16-19 (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.) 92-16-20 and 92-16-21. Repealed
Article 17 - TOBACCO PRODUCTS
Article 18 - SPECIAL FUEL TAX
Article 19 - KANSAS RETAILERS’ SALES TAX
- 92-19-1 92-19-1 Repealed
- 92-19-1a 92-19-1a Repealed
- 92-19-1b Collection schedules for state and local sales tax.
- 92-19-2 92-19-2 Repealed
- 92-19-2a Registration certificates.
- 92-19-3 92-19-3 Repealed
- 92-19-3a Credit sales, conditional sales, and other sales and service transactions that allow deferred payment.
- 92-19-3b Allowances for bad debts.
- 92-19-3c Repossessed goods.
- 92-19-4 92-19-4 Repealed
- 92-19-4a 92-19-4a Repealed
- 92-19-4b Recordkeeping requirements.
- 92-19-5 92-19-5 Repealed
- 92-19-5a Extension of time for filing a return.
- 92-19-6 92-19-6 Repealed
- 92-19-6a Retailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership.
- 92-19-7 Leased departments.
- 92-19-8 92-19-8 Repealed
- 92-19-9 92-19-9 Repealed
- 92-19-10 92-19-10 Repealed
- 92-19-11 Property purchased for resale, but used by purchaser.
- 92-19-12 Newspapers, magazines, periodicals, trade journals, publications and other printed matter.
- 92-19-13 92-19-13 Repealed
- 92-19-13a Florists.
- 92-19-14 92-19-14 Repealed
- 92-19-15 Undertakers and funeral directors.
- 92-19-16 92-19-16 Repealed
- 92-19-16a Gifts, premiums, prizes, coupons, and rebates.
- 92-19-16b 92-19-16b Repealed
- 92-19-17 92-19-17 Repealed
- 92-19-18 92-19-18 Repealed
- 92-19-18a Signs and billboards.
- 92-19-19 92-19-19 Repealed
- 92-19-20 Gas, water, certain fuel and electricity.
- 92-19-21 Meals or drinks.
- 92-19-22 92-19-22 Repealed
- 92-19-22a Admissions.
- 92-19-22b Charges for participation in recreational activities.
- 92-19-23 92-19-23 Repealed
- 92-19-23a Coin-operated devices, including vending machines.
- 92-19-24 Renting of rooms by hotels; taxable property and services.
- 92-19-25 92-19-25 Repealed
- 92-19-25a 92-19-25a Repealed
- 92-19-25b Exemption certificates.
- 92-19-26 92-19-26 Repealed
- 92-19-27 92-19-27 Repealed
- 92-19-27a 92-19-27a Repealed
- 92-19-28 Motor carriers.
- 92-19-29 Sales in interstate commerce.
- 92-19-30 Motor vehicles or trailers; isolated or occasional sale.
- 92-19-30a Motor vehicles or trailers.
- 92-19-31 92-19-31 Repealed
- 92-19-32 92-19-32 Repealed
- 92-19-33 Permanent extensions of time to file sales and use tax returns.
- 92-19-34 92-19-34 Repealed
- 92-19-35 92-19-35 Repealed
- 92-19-35a Securities: surety bonds, escrow accounts, and cash bonds.
- 92-19-36 Jeopardy assessments.
- 92-19-37 Natural gas, electricity, heat and water; sales to residential premises.
- 92-19-38 Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises.
- 92-19-39 92-19-39 Repealed
- 92-19-40 92-19-40 Repealed
- 92-19-41 92-19-41 Repealed
- 92-19-42 92-19-42 Repealed
- 92-19-43 Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer.
- 92-19-44 Sampling methods.
- 92-19-45 Audit facilities.
- 92-19-46 Selling price.
- 92-19-47 92-19-47 Repealed
- 92-19-49 92-19-49 Repealed
- 92-19-49a 92-19-49a Repealed
- 92-19-49b Goods returned when a sale is rescinded.
- 92-19-49c Refund applications; refund claims; required forms.
- 92-19-49d Review of refund applications; processing of refund claims.
- 92-19-50 92-19-50 Repealed
- 92-19-51 Gratuities, service charges and minimum charges.
- 92-19-52 Agency relationships; direct purchases.
- 92-19-53 Consumed in production.
- 92-19-54 Ingredient or component part.
- 92-19-55 92-19-55 Repealed
- 92-19-55a 92-19-55a Repealed
- 92-19-55b Operating leases.
- 92-19-56 92-19-56 Repealed
- 92-19-57 Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels.
- 92-19-58 Revenue rulings.
- 92-19-59 Private letter rulings.
- 92-19-61 92-19-61 Repealed
- 92-19-61a Retailers’ responsibility to collect sales tax; presumption of taxability.
- 92-19-62 Warranties, service and maintenance contracts.
- 92-19-63 Limitations.
- 92-19-64 92-19-64 Repealed
- 92-19-64a Responsible individuals.
- 92-19-65 Medical equipment and supplies.
- 92-19-66 Contractors, subcontractors and repairmen; purchases of material.
- 92-19-66a 92-19-66a Repealed
- 92-19-66b Labor services.
- 92-19-66c Purchase and lease of tools and equipment.
- 92-19-66d 92-19-66d Repealed
- 92-19-66e Project exemptions.
- 92-19-67 92-19-67 Repealed
- 92-19-68 92-19-68 Repealed
- 92-19-69 Caterers.
- 92-19-70 92-19-70 Repealed
- 92-19-71 Mobile phone, cellular phone, beeper and similar services.
- 92-19-72 Retail sales between related entities.
- 92-19-73 Membership fees and dues.
- 92-19-74 Accounting periods; monthly filing of returns.
- 92-19-75 92-19-75 Repealed
- 92-19-76 Sales to political subdivisions of the state of Kansas.
- 92-19-77 Sales to the United States, its agencies and instrumentalities.
- 92-19-78 92-19-78 Repealed
- 92-19-79 Oil, gas and water wells.
- 92-19-80 92-19-80 Repealed
- 92-19-81 Abatement of final tax liabilities.
- 92-19-82 Direct pay permits.
- 92-19-200 92-19-200
- 92-19-201 Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence.
- 92-19-202 Refund of sales tax paid upon food; right of representative to make a claim Compensating Tax on behalf of claimant.
- 92-19-203 Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund.
Article 20 - COMPENSATING TAX
- 92-20-1 Purposes.
- 92-20-2 92-20-2 Repealed
- 92-20-2a Transactions on which tax applies.
- 92-20-3 Sales tax rules and regulations also apply to compensating tax.
- 92-20-4 Purchase price, consideration, trade-ins.
- 92-20-5 Payment of tax.
- 92-20-6 Filing of returns.
- 92-20-7 Registration of out-of-state retailers; collection of tax by retailers.
- 92-20-8 Delivery.
- 92-20-9 Application for certificates.
- 92-20-10 92-20-10 Repealed
- 92-20-11 92-20-11 Repealed
- 92-20-12 Sales tax exemptions also apply to compensating tax.
- 92-20-13 Property formerly used in another state.
- 92-20-14 Purchases other than at retail; property used in processing.
- 92-20-15 Property already subjected to sales or use tax.
- 92-20-16 Railroads—interstate commerce.
- 92-20-17 Airlines—interstate commerce.
- 92-20-18 Motor carriers—interstate commerce.
- 92-20-19 Pipe lines—interstate commerce.
- 92-20-20 Radio broadcasting and television stations—interstate commerce.
- 92-20-21 Telephone and telegraph companies—interstate commerce.
Article 21 - LOCAL RETAILERS’ SALES TAX
- 92-21-1 State sales tax regulations.
- 92-21-2 92-21-2 Repealed
- 92-21-3 Registration.
- 92-21-4 Interest—penalties—limitations—procedure.
- 92-21-5 Filing of returns.
- 92-21-6 Application of local sales tax.
- 92-21-7 92-21-7 Repealed
- 92-21-8 92-21-8 Repealed
- 92-21-9 Place of sale—telephone—gas— water—electricity—heat.
- 92-21-10 92-21-10 Repealed
- 92-21-11 Place of sale—no fixed place of business.
- 92-21-12 Place of business—auctioneers.
- 92-21-13 Place of business—vending machines.
- 92-21-14 Place of business; sales from vehicle.
- 92-21-15 Place of sale—meals, food and drinks sold on common carriers.
- 92-21-16 92-21-16 Repealed
- 92-21-17 92-21-17 Repealed
- 92-21-18 92-21-18 Repealed
- 92-21-19 Gross receipts as applied to local sales tax.
- 92-21-20 92-21-20 Repealed
- 92-21-21 92-21-21 Repealed
Article 22 - HOMESTEAD TAX RELIEF
- 92-22-1 92-22-1 Repealed
- 92-22-2 92-22-2 Repealed
- 92-22-3 92-22-3 Repealed
- 92-22-4 Domicile; temporary absence.
- 92-22-5 Homestead used for rental or business purposes.
- 92-22-6 92-22-6 Repealed
- 92-22-7 92-22-7 Repealed
- 92-22-8 Proof of disability.
- 92-22-9 92-22-9 Repealed
- 92-22-10 92-22-10 Repealed
- 92-22-11 Household income.
- 92-22-12 Ownership; definitions.
- 92-22-13 92-22-13 Repealed
- 92-22-14 Rent constituting property taxes accrued; services.
- 92-22-15 92-22-15 Repealed
- 92-22-16 92-22-16 Repealed
- 92-22-17 Exercise of right to file claim on behalf of claimant.
- 92-22-18 Death of claimant subsequent to filing claim; disbursement of refund.
- 92-22-19 92-22-19 Repealed
- 92-22-20 92-22-20 Repealed
- 92-22-21 92-22-21 Repealed
- 92-22-22 92-22-22 Repealed
- 92-22-23 Computation of amount of claim; rental and ownership of a homestead during the same calendar year.
- 92-22-24 92-22-24 Repealed
- 92-22-25 Proof in support of claim.
- 92-22-26 (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.) 92-22-27 to 92-22-29. Repealed
- 92-22-30 92-22-30 Repealed
- 92-22-31 92-22-31 Repealed
- 92-22-32 Homestead; charges for services, furniture, personal property, etc.
- 92-22-33 Dependent children of claimant.
- 92-22-34 Complete filing required.
Article 23 - CHARITABLE GAMING
- 92-23-9 92-23-9 Repealed
- 92-23-10 92-23-10 Repealed
- 92-23-11 92-23-11 Repealed
- 92-23-12 92-23-12 Repealed
- 92-23-13 92-23-13 Repealed
- 92-23-14 92-23-14 Repealed
- 92-23-15 92-23-15 Repealed
- 92-23-16 92-23-16 Repealed
- 92-23-17 92-23-17 Repealed
- 92-23-18 92-23-18 Repealed
- 92-23-19 92-23-19 Repealed
- 92-23-20 92-23-20 Repealed
- 92-23-21 92-23-21 Repealed
- 92-23-22 92-23-22 Repealed
- 92-23-23 92-23-23 Repealed
- 92-23-25 (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.) 92-23-27 and 92-23-28.
- 92-23-30 92-23-30 Repealed
- 92-23-31 92-23-31 Repealed
- 92-23-37 92-23-37 Repealed
- 92-23-38 92-23-38 Repealed
- 92-23-38a 92-23-38a Repealed
- 92-23-39 92-23-39 Repealed
- 92-23-40 92-23-40 Repealed
- 92-23-41 Definitions; persons conducting games of bingo; restrictions.
- 92-23-42 Bond required for distributors.
- 92-23-43 Bingo trust bank accounts.
- 92-23-44 Schedule of games of bingo.
- 92-23-45 Handling of reusable bingo cards.
- 92-23-46 Bingo; house rules.
- 92-23-47 Display of numbered objects used in conducting games of bingo.
- 92-23-48 Bingo; procedure for correction if wrong number called.
- 92-23-49 Bingo; persons selling refreshments or performing janitorial work.
- 92-23-50 Communication of numbers needed to win prohibited.
- 92-23-51 Disputed game of bingo.
- 92-23-52 Bingo; multiple winners.
- 92-23-53 Verification of winners.
- 92-23-54 Bingo; reduction in value of prizes.
- 92-23-55 Cashing of prize checks.
- 92-23-56 Bingo; instant bingo.
- 92-23-57 Bingo; records; inspection; preservation.
- 92-23-58 Bingo; filing of returns; notice; hearings.
- 92-23-59 Due date of tax return by distributors.
- 92-23-70 Charitable raffles; definitions.
- 92-23-71 Licensing requirements; renewals.
- 92-23-72 Charitable raffle ticket requirements.
- 92-23-73 Conduct of charitable raffle.
- 92-23-74 Awarding charitable raffle prizes.
- 92-23-75 Reporting requirements; recordkeeping.
Article 24 - LIQUOR DRINK TAX
- 92-24-1 (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.) 92-24-2 to 92-24-4. Repealed
- 92-24-5 92-24-5 Repealed
- 92-24-6 92-24-6 Repealed
- 92-24-7 92-24-7 Repealed
- 92-24-8 92-24-8 Repealed
- 92-24-9 Definitions.
- 92-24-10 Registration certificates; application; display; revocation.
- 92-24-11 Application of tax.
- 92-24-12 Sales tax inapplicable.
- 92-24-13 Assumption of tax by licensee prohibited.
- 92-24-14 Time for returns and payment of tax; forms.
- 92-24-15 Records required.
- 92-24-16 Source record requirements.
- 92-24-17 Daily summary.
- 92-24-18 Licensee’s inventory; sales slips.
- 92-24-19 Price listing statements.
- 92-24-20 92-24-20 Repealed
- 92-24-21 Report of alcoholic liquor lost through theft or disaster.
- 92-24-22 Determination of tax liability; presumption of taxable disposition.
- 92-24-23 Bond.
- 92-24-24 Duty of licensees discontinuing business.
Article 25 - TRANSIENT GUEST TAX
Article 26 - AGRICULTURAL ETHYL ALCOHOL PRODUCER INCENTIVE
Article 27 - QUALIFIED BIODIESEL FUEL PRODUCER INCENTIVE
Article 28 - RETAIL DEALER INCENTIVE
Article 50 - MANUFACTURE, DISTRIBUTION AND SALE OF MOTOR
- 92-50-1 (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.) 92-50-2 to 92-50-21.
- 92-50-28 92-50-28 Repealed
- 92-50-29 92-50-29 Repealed
- 92-50-30 92-50-30 Repealed
- 92-50-31 92-50-31 Repealed
- 92-50-32 92-50-32 Repealed
- 92-50-33 92-50-33 Repealed
- 92-50-34 92-50-34 Repealed
- 92-50-35 (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.) 92-50-36 and 92-50-37. Repealed
- 92-50-38 (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.) 92-50-39 and 92-50-40. Repealed
- 92-50-41 92-50-41 Repealed
- 92-50-42 Sales prima facie evidence of engaging in business; motor vehicle dealer license required.
- 92-50-57 92-50-57 Repealed
Article 51 - TITLES AND REGISTRATION
- 92-51-1 92-51-1 Repealed
- 92-51-2 92-51-2
- 92-51-5 92-51-5
- 92-51-9 92-51-9 Repealed
- 92-51-10 92-51-10 Repealed
- 92-51-11 92-51-11
- 92-51-14 92-51-14 Repealed
- 92-51-15 92-51-15 Repealed
- 92-51-16 92-51-16 Repealed
- 92-51-17 92-51-17 Repealed
- 92-51-18 92-51-18 Repealed
- 92-51-19 92-51-19 Repealed
- 92-51-20 92-51-20 Repealed
- 92-51-21 Staggered registration system.
- 92-51-22 Registration period beginning date; fee due.
- 92-51-23 Transfer of license plates; rebates and refunds disallowed.
- 92-51-24 Mailing of titles.
- 92-51-25 Applications for title on used, foreign vehicles.
- 92-51-25a Proof of valid license required for foreign vehicle dealers.
- 92-51-26 Corrections of titles and registration receipts.
- 92-51-27 Nonnegotiable titles.
- 92-51-28 92-51-28
- 92-51-29 Eliminating title for manufactured or mobile home; fee required.
- 92-51-30 Application for refund of registration fee.
- 92-51-31 Sale of 30-day license and certain 72-hour temporary registrations.
- 92-51-32 Six thousand (6,000) mile registration requirements.
- 92-51-33 92-51-33 Repealed
- 92-51-34 92-51-34 Repealed
- 92-51-34a License plates; new issuance.
- 92-51-35 Prisoner of war number plates; application requirements.
- 92-51-36 Farm truck and farm truck tractor registrations; vehicle lettering requirements.
- 92-51-37 Lost or stolen personalized license plates; reissuance of different combination plates.
- 92-51-38 Unclaimed personalized, educational institution, and shriners’ license plates.
- 92-51-39 Title and registration fees; refunds.
- 92-51-40 92-51-40 Repealed
- 92-51-41 Permanent registration of city, county, community college, and technical college vehicles.
- 92-51-41a Vehicles used as unmarked law enforcement vehicles; registration.
- 92-51-42 Odometer disclosure statement.
- 92-51-50 92-51-50 Repealed
- 92-51-51 92-51-51 Repealed
- 92-51-52 92-51-52 Repealed
- 92-51-53 Vehicles exempt from apportioned registration.
- 92-51-54 92-51-54 Repealed
- 92-51-55 92-51-55 Repealed
- 92-51-56 Leasing rules applicable to apportioned registration.
- 92-51-57 92-51-57 Repealed
- 92-51-58 92-51-58 Repealed
- 92-51-59 Proportional registration fees due; transfer of certificate of title.
- 92-51-60 92-51-60 Repealed
- 92-51-61 92-51-61 Repealed
- 92-51-62 Proportional fleet registration; requirement of title to a fleet vehicle.
Article 52 - MOTOR VEHICLE DRIVERS’ LICENSES
- 92-52-1 Vision standards for drivers.
- 92-52-2 92-52-2 Repealed
- 92-52-3 Failure to apply for renewal of a driver’s license.
- 92-52-4 92-52-4 Repealed
- 92-52-5 (Authorized by K.S.A. 8-191, 8-245c, 8-255, 74-2004; effective, E-71-9, Jan.
- 92-52-6 92-52-6
- 92-52-7 (Authorized regulation in another state.
- 92-52-8 92-52-8
- 92-52-9 Definition of moving violation.
- 92-52-9a Moving violations; suspension or restriction of driving privileges.
- 92-52-10 92-52-10 Repealed
- 92-52-11 92-52-11 Repealed
- 92-52-12 Standards for vision examinations.
- 92-52-14 Definitions.
- 92-52-15 Applications for employment in a covered position.
- 92-52-16 Third-party relationship requirement.
Article 53 - MOTOR VEHICLE INVENTORY TAX
Article 54 - SIGHT CLEARANCE CERTIFICATION
Article 55 - MOTOR VEHICLE TAXATION
- 92-55-1 Definitions.
- 92-55-2 Valuation of motor vehicles; classification.
- 92-55-2a Valuation of motor vehicles; allowance for depreciation.
- 92-55-3 Application for refund shall be in the form prescribed by the division.
- 92-55-4 Refunds not authorized when motor vehicle is placed on the personal property tax rolls; personal property tax valuation.
- 92-55-5 Motor vehicles of motor vehicle dealers.
- 92-55-6 Insufficient or no-fund check; collection of motor vehicle tax; combined remittance for tax and registration fee.
- 92-55-7 Distribution of tax receipts to taxing subdivisions.
- 92-55-8 Apportionment of tax receipts among tax levy funds.
- 92-55-9 Allocation of estimated tax receipts in budget preparation.
- 92-55-10 Motor vehicles registered in more than one (1) state.
Article 56 - IGNITION INTERLOCK DEVICES
- 92-56-1 Ignition interlock device; definitions.
- 92-56-2 Ignition interlock device; certification and standards.
- 92-56-3 Insurance; policy limits.
- 92-56-4 Installation, inspection, and calibration standards.
- 92-56-5 Revocation of certification; penalties.
- 92-56-6 Service provider; relocation and replacement.
- 92-56-7 Security; tampering prohibitions; conflict of interest.
- 92-56-8 Device removal.
- 92-56-9 Proof of installation.
Article 57 - TAX ON CONSUMABLE MATERIAL
Agency 93 - Department of Revenue—Division of Property Valuation24 sections
Article 1 - HEARINGS BY DIRECTOR
Article 2 - INSTITUTE OF CERTIFIED KANSAS ASSESSORS
Article 4 - REAL ESTATE RATIO STUDY
- 93-4-1 93-4-1 Repealed
- 93-4-2 Annotation and disposition of real estate sales validation questionnaires; duties of county officials.
- 93-4-3 Split and combined real estate parcel sales; duties of county officials.
- 93-4-4 Assemblage and entering of sales data; accounting for real estate sales validation questionnaires; duties of county officials.
- 93-4-5 Access to county records by the director of property valuation; duties of county officials.
- 93-4-6 Performance standards.
Article 5 - PROPERTY VALUATION NOTICES
Article 6 - REGISTERED MASS APPRAISER
Article 7 - MACHINERY AND EQUIPMENT EXEMPTION
Article 8 - TELECOMMUNICATIONS MACHINERY AND EQUIPMENT AND RAILROAD MACHINERY AND EQUIPMENT EXEMPTION
Article 9 - COMPLEX INDUSTRIAL PROPERTY
Agency 94 - Court of Tax Appeals42 sections
Article 1 - HEARING PROCEDURES
Article 2 - PROCEEDINGS BEFORE THE COURT
- 94-2-4 94-2-4 Repealed
- 94-2-5 94-2-5
- 94-2-8 94-2-8 Repealed
- 94-2-9 94-2-9 Repealed
- 94-2-10 94-2-10 Repealed
- 94-2-11 94-2-11 Repealed
- 94-2-12 94-2-12
- 94-2-17 94-2-17 Repealed
- 94-2-18 (Authorized by K.S.A. 74-2437; implementing K.S.A. 79-1426, K.S.A. 79-1409; effective Aug. 15, 1997; amended May 24, 2002; revoked Oct. 29, 2010.) 94-2-19 and 94-2-20. Repealed
- 94-2-21 94-2-21 Repealed
Article 3 - ECONOMIC DEVELOPMENT REVENUE BONDS
Article 4 - COURT MEMBER CONTINUED EDUCATION
Article 5 - PROCEEDINGS BEFORE THE COURT
- 94-5-1 Court regulations and procedures.
- 94-5-2 Definitions.
- 94-5-3 Service.
- 94-5-4 Commencement of action; pleadings.
- 94-5-5 Signatures of parties or counsel.
- 94-5-6 Authorized representation.
- 94-5-7 Information and assistance to self-represented litigants.
- 94-5-8 Filing fees.
- 94-5-9 Filing procedures; time limitations.
- 94-5-10 Electronic mail filings.
- 94-5-11 Facsimile filing.
- 94-5-12 Confidentiality.
- 94-5-13 Intervention; joinder.
- 94-5-14 Consolidation.
- 94-5-15 Motion practice.
- 94-5-16 Discovery.
- 94-5-17 Subpoenas.
- 94-5-18 Stipulations.
- 94-5-19 Prehearing conferences.
- 94-5-20 Continuances.
- 94-5-21 Exchange of evidence and witness lists.
- 94-5-22 Hearings.
- 94-5-23 Evidence.
- 94-5-24 Failure to appear.
- 94-5-25 Petitions for reconsideration.