Kansas Administrative Code

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 purch…

Sales to the United States, its agencies and instrumentalities. (a) All direct purchases made by the United States, its agen- cies or instrumentalities for the use of the Unit- ed States, its agencies or instrumentalities shall not be taxable except when the United States has pro…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3615; effective May 1, 1988; revoked June 26, 1998.)

Oil, gas and water wells. (a) Sales of drilling materials or other property incor- porated into an oil, gas or water well to contrac- tors, subcontractors or repairmen for use by them in original construction projects including drilling, equipping,furnishing,repairing,servicing,a…

(Authorized by K.S.A. 79-3618; im- plementing 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;effectiveJan.1,1972; amended May 1, 1988; revoked June 26, 1998.)

(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.)

Abatement of final tax lia- bilities. The requirements and procedures for abatement of final sales and compensating tax liabilities shall be those requirements and proce- dures specified in K.A.R. 92-12-66a. (Authorized by and implementing K.S.A. 2005 Supp. 75-5155 and K.S.A. 200…

Direct pay permits. (a)(1) “Cer- tificate,” as used in this regulation, shall mean a direct payment certificate issued by the depart- ment to a permit holder that explains direct pay authority to retailers and can be provided to retail- ers in lieu of a direct pay permit. (2) “De…

(Authorized by K.S.A. 79-3608, 79- 3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effec- tive,E-70-33,July1,1970;effective,E-71-8,Jan.1, 1971; effective Jan. 1, 1972; revoked May 1, 1988.)

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

(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. (Authorized by K.S.A. 74-2437, 79-1502, 79-1518, 79-1526; effec- tive Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; r…

(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.) 92-2-15 and 92-2-16. (Authorized by K.S.A. 74-2437, 79-1501, 79-1512; effective Jan. 1,…

(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.)

(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.)

(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.) 629 Inheritance Taxes 92-2-48

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

(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; re- voked May 1, 1980.)

(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.)

(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. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501; ef- fective Jan. 1, 1966; revoked, …

(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; re- voked May 1, 1980.)

(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.)

(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. (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.)

(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.)

(Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1502, 79-1504; ef- fective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) 92-2-32 to 92-2-35. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1512; ef- fective Jan. 1, 1966; revoked, E…

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

(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.)

(Authorized by K.S.A. 74-2437, 79- 1501, 79-1513, 79-1514; effective Jan. 1, 1966; re- voked May 1, 1978.)

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

(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.)

(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.)

(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.)

(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.)

(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.)

(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.)

(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.)

(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.)

(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.)

(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.) 630 DEPARTMENT OF REVENUE 92-2-49

(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.)

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

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

(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.)

(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.)

(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.)

Transfer of assets prior to pay- ment of tax. When it becomes necessary to trans- fer assets prior to payment of the inheritance tax, a consent to transfer can be obtained in those cas- es where the inheritance tax lien is not released automatically pursuant to K.S.A. 1979 Supp. …

(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.)

Family settlement agreements. To be effective for purposes of estate distribu- tion and inheritance tax liability determinations, a family settlement agreement shall be properly executed and presented to a court of competent jurisdiction for its approval, pursuant to K.S.A. 59-61…

Distributees; prior transfers be- tween class A distributees. (a) Any person or entity acquiring an interest in property as a result of a decedent’s death shall be a distributee of such decedent’s estate. (b) When more than one individual dies as a re- sult of a common disaster, …

Debts forgiven by will. The dis- chargeorbequest,inawill,ofanydebtordemand of a testator against any person shall be construed as a specific bequest of the debt or demand. The amount thereof shall be included in the invento- ry of the assets of the decedent. The amount of the ind…

Surviving spouses. (a) Only a per- son decreed to have been a common law spouse by a court of competent jurisdiction shall be given the same status as a spouse by marriage for inher- itance tax purposes. (b) Any property interest passing to the surviv- ing spouse of a decedent sh…