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K.A.R. 94-5-2

Definitions.

Official textus-ks/regssos.ks.govlast amended 14 subsections
Summarize

# (a)

“Counsel” means legal counsel admitted to practice before the supreme court of the state of Kansas or legal counsel duly licensed and admitted to practice law in another state, if counsel has complied with the Kansas supreme court rules governing admissions pro hac vice.

# (b)

“Court” means the court of tax appeals of the state of Kansas.

# (c)

“Judge” means any tax law judges or the chief hearing officer serving as a judge pro tempore pursuant to K.S.A. 74-2433, and amendments thereto.

# (d)

“Party” means any of the following:

# (1)

A taxpayer, appellant, or applicant bringing or defending an action;

# (2)

a governmental unit bringing or defending an action;

# (3)

an intervenor permitted to intervene by the court; or

# (4)

a necessary person or entity joined by the court.

# (e)

“Party’s attorney” means the counsel who signed the initial pleading, application, or appeal form, or has filed an entry of appearance, on behalf of a party.

# (f)

“Presiding officer” means any of the following:

# (1)

A panel of judges;

# (2)

the judge assigned pursuant to K.S.A. 77-514, and amendments thereto, to conduct a status conference, prehearing conference, oral arguments, hearing, or any similar proceeding; or

# (3)

a court staff attorney conducting a status conference or prehearing conference to which the staff attorney has been assigned.

# (g)

“Secretary” means the person serving as secretary of the court pursuant to K.S.A. 74-2435, and amendments thereto. (Authorized by and implementing K.S.A. 2009 Supp. 74-2437; effective
Oct. 29, 2010.)

Amendment history

(Authorized by and implementing K.S.A. 2009 Supp. 74-2437; effective Oct. 29, 2010.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-5-1 · Distinguished: wholesaler-retailer licenses.
  2. 92-5-2 · Vending machines: owner display; record.
  3. 92-5-3 · Manufacturer’s salespersons.
  4. 92-5-4 · 92-5-4
  5. 92-5-5 · Interstate shipment, exemptions; transporting unstamped…
  6. 92-5-6 · Wholesaler; receiving stamped cigarettes.
  7. 92-5-7 · Wholesaler; separate locations, bond.
  8. 92-5-8 · Wholesaler; trucker, salesperson.
  9. 92-5-9 · Redemption of unused stamps.
  10. 92-5-10 · Cigarettes unfit for sale.
  11. 92-5-11 · 92-5-11
  12. 92-5-12 · Bond; cancellations.
  13. 92-5-13 · Credits.
  14. 92-5-14 · Vending machines; cigarette sales only.
  15. 93-5-1 · Valuation notices; physical inspection of property.
  16. 94-5-1 · Court regulations and procedures.
  17. 94-5-2 · Definitions.
  18. 94-5-3 · Service.
  19. 94-5-4 · Commencement of action; pleadings.
  20. 94-5-5 · Signatures of parties or counsel.
  21. 94-5-6 · Authorized representation.
  22. 94-5-7 · Information and assistance to self-represented litigants.
  23. 94-5-8 · Filing fees.
  24. 94-5-9 · Filing procedures; time limitations.
  25. 94-5-10 · Electronic mail filings.
  26. 94-5-11 · Facsimile filing.
  27. 94-5-12 · Confidentiality.
  28. 94-5-13 · Intervention; joinder.
  29. 94-5-14 · Consolidation.
  30. 94-5-15 · Motion practice.
  31. 94-5-16 · Discovery.
  32. 94-5-17 · Subpoenas.
  33. 94-5-18 · Stipulations.
  34. 94-5-19 · Prehearing conferences.
  35. 94-5-20 · Continuances.
  36. 94-5-21 · Exchange of evidence and witness lists.
  37. 94-5-22 · Hearings.
  38. 94-5-23 · Evidence.
  39. 94-5-24 · Failure to appear.
  40. 94-5-25 · Petitions for reconsideration.
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