Kansas Administrative Code

(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.)

Change from accrual to install- ment 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 com- ply with K.S.A. 1967 Supp. 79-32,114 (c) or (d) (i), no…

(Authorized by K.S.A. 79-3236, 79-32,115; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; amended May 1, 1976; revoked May 1, 1982.)

(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.) 92-12-25 and 92-12-26. (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked…

Kansas deduction of an individ- ual. A taxpayer entitled to elect to either itemize deductions or to take the Kansas standard deduc- tionshallbeboundbyanelectionunlessanamend- ed return is filed. In the absence of an election, the taxpayer shall be deemed to have elected to take …

(Authorized by K.S.A. 79-3236, 79-32,120; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,120; ef- fective Jan. 1, 1968; amended May 1, 1982; re- voked May 10, 2002.)

(Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,121; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,123; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,124; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,123; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,126; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,127; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,128; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,129; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,130; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,131; effective Jan. 1, 1968; revoked May 1, 1982.)

(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.)

(Authorized by K.S.A. 79-3236, 79-32,132; effective Jan. 1, 1968; revoked May 1, 1982.) 652 DEPARTMENT OF REVENUE 92-12-41

(Authorized by K.S.A. 79-3236, 79-32,133; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,134; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,135; effective Jan. 1, 1968; revoked May 1, 1982.)

(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. (Authorized by K.S.A. 79-3236, 79-32,137; effective Jan. 1, 1968; revoked May 1, 1982.)

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 deduc- tions have been made in accordance with K…

(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.)

(Authorized by K.S.A. 79-3236, 79-32,139; effective Jan. 1, 1968; revoked May 1, 1982.)

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…

(Authorized by K.S.A. 79-3236, K.S.A. 1967 Supp. 79-32,109; effective Jan. 1, 1968; revoked March 24, 2006.)

(Authorized by K.S.A. 79-3236, 79-32,140; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3236, 79-32,141; effective Jan. 1, 1968; revoked May 1, 1982.)

Consolidated returns. Corpo- rations 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 pur- poses, may file a consolidated return for purposes of determin…

Methods of determining in- come allocable to Kansas business. Any tax- payer having income from business activity which is taxable both within and without this state, oth- er than activity as a financial organization or the rendering of purely personal services by an indi- vidual…

(Authorized by K.S.A. 79-3236, 79-32,143; effective Jan. 1, 1968; revoked May 1, 1982.)

Returns; who shall file. (a) Cop- ies of the prescribed return forms shall, so far as possible, be furnished to taxpayers. A taxpayer shall not be excused from making a return sole- ly because a return form was not furnished. Each taxpayer shall carefully prepare the return so as…

(Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-3220; effec- tive Jan. 1, 1968; amended May 1, 1982; revoked May 10, 2002.)

Records and income tax forms. Every person subject to the tax, except persons whose gross income consists solely of salary, wag- es, or similar compensation for personal services rendered, shall, for the purpose of enabling the di- rector to determine the correct amount of income…

Payment of tax; receipt; insuf- ficient fund checks. (a) Upon request, a receipt shall be furnished by the director for each tax pay- ment. In the case of payments made by check or money order, the cancelled check or the money or- der receipt shall be considered a sufficient rece…

(Authorized by K.S.A. 79-3226, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Resident status of certain indi- viduals. 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 gen- erall…

(Authorized by K.S.A. 79-3226, 79-3236; effective Jan. 1, 1968; revoked, L. 1980, ch. 344, May 1, 1980.)

(Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; amended Feb. 15, 1977; re- voked May 1, 1982.)

(Authorized by K.S.A. 79-3228, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

(Authorized by K.S.A. 79-3229, 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Claims for refund by taxpay- ers. Claims by the taxpayer for the refunding of taxes, interest, penalties, and additions to tax er- roneously or illegally collected shall set forth in detail and under oath the grounds upon which a refund is claimed and the facts which are suffi- c…

Powers of the director of taxa- tion. 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 con- tained in, or the existence of additional informa- tio…

(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3233a, 79-3233b; effec- tive Jan. 1, 1968; amended May 1, 1975; amended May 1, 1982; revoked July 27, 2001.)

Abatement of final tax liabil- ities. (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 liabili…