K.A.R. 92-20-19
Pipe lines—interstate commerce.
All pipe lines 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. (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.)
Amendment 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.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (22 sections)
- 92-20-1 · Purposes.
- 92-20-2 · 92-20-2
- 92-20-2a · Transactions on which tax applies.
- 92-20-3 · Sales tax rules and regulations also apply to compensating…
- 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…
- 92-20-8 · Delivery.
- 92-20-9 · Application for certificates.
- 92-20-10 · 92-20-10
- 92-20-11 · 92-20-11
- 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…
- 92-20-21 · Telephone and telegraph companies—interstate commerce.