Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-73. Business and nonbusiness income: application of definitions. The following are rules for determining whether particular income is business or nonbusiness income. (a) Rental income from…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-74. Proration of deductions. In most cases an allowable deduction of a taxpayer will be applicable only to the business income arising from a particular trade or business or to a particula…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-75. Definitions. (a) Apportionment means the division of business income between states by the use of a formula containing apportionment factors. (b) Allocation means the assignment of non…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-76. Apportionment. If the business activity in respect to any trade or business of a taxpayer occurs both within and without this state, and if by reason of such business activity the taxp…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-77. Combined income method of reporting. If a particular trade or business is carried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271 et seq., and 7…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-78. Allocation. Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or without this state in accordance with K.S.A. 79…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-79. Consistency and uniformity in reporting. In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income o…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-8. Corporation. The term "corporation" as used in these regulations includes not only corporations which have been created or organized under the laws of Kansas, but also every corporation…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-80. Taxable in another state; in general. The taxpayer is subject to the allocation and apportionment if it has income from business activity that is taxable both within and without this s…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 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). A taxpayer is "subject to" one (1) of the taxes, specified i…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-82. Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax. The second test, that of K.S.A. 79-3273(2) and 79-4301, article IV.3.(2), applies if …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-83. Apportionment formula. All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in K.S.A. 79-3279 …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-84. Property factor; in general. The property factor of the apportionment formula for each trade or business of the taxpayer shall include all real and tangible personal property owned or …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-85. Property factor; property used for the production of business income. Property shall be included in the property factor if it is actually used or is available for or capable of being u…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-86. Property factor; consistency in reporting. In filing returns with this state, if the taxpayer departs from or modifies the manner of valuing property, or of excluding or including prop…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-87. Property factor; numerator. The numerator of the property factor shall include the average value of the real and tangible personal property owned or rented by the taxpayer and used in …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-88. Property factor; valuation of owned property. Property owned by the taxpayer shall be valued at its original cost. As a general rule "original cost" is deemed to be the basis of the pr…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-89. Property factor; valuation of rented property. Property rented by the taxpayer is valued at eight (8) times its net annual rental rate. The net annual rental rate for any item of rente…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-9. Revoked. (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-90. Property factor; averaging property values. As a general rule the average value of property owned by the taxpayer shall be determined by averaging the values at the beginning and endin…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-91. Payroll factor; in general. (a) The payroll factor of the apportionment formula for each trade or business of the taxpayer shall include the total amount paid by the taxpayer in the re…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-92. Payroll factor; denominator. The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose se…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-93. Payroll factor; numerator. The numerator of the payroll factor is the total amount paid in this state during the tax period by the taxpayer for compensation. The tests in K.S.A. 79-328…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-94. Payroll factor; compensation paid in this state. Compensation is paid in this state if any of the following tests, applied consecutively, are met: (a) The employee's service is perform…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-95. Sales factor; in general. For the purposes of the sales factor of the apportionment formula for each trade or business of the taxpayer, the term "sales" means all gross receipts derive…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-96. Sales factor; denominator. The denominator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of it…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-97. Sales factor; numerator. The numerator of the sales factor shall include gross receipts attributable to this state and derived by the taxpayer from transactions and activity in the reg…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-98. Sales factor; sales of tangible personal property in this state. Gross receipts from sales of tangible personal property (except sales to the United States government) are in this stat…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-99. Sales factor; sales of tangible personal property to United States government in this state. Gross receipts from sales of tangible personal property to the United States government are…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-1. Application: contents. All applications for an interstate motor fuel user license shall be on forms furnished by the director and shall contain information as follows…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-10. Bond requirements. The director of taxation may require any person making application for an interstate motor fuel users license in the state of Kansas to file a bon…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-11. Presumption, evidence. In the absence of records or other information showing the number of miles actually traveled per gallon of fuel, it shall be presumed that one…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-12. Record requirements; presumption. (a) Each interstate motor fuel user shall maintain detailed records for each trip for a minimum of three years. The records shall b…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-2. Interstate motor fuel user license. Upon investigation by the director, if the statements contained in the application shall be found to be true, and if the director …

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-3. Enforcement. The director may at any time, upon showing of failure to comply with the provisions of the motor fuels tax laws of the state of Kansas or rules and regul…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-4. Identification cards. It shall be the duty of all interstate motor fuel users and drivers of motor vehicles registered under an interstate motor fuel user license to …

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-5. Revocation or abandonment of license, authorization or permit. (1) Whenever operations are abandoned under any interstate motor fuel user license, or upon revocation …

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-6. Credits and refunds on fuel purchased within Kansas. All applications for refund shall be made on forms prescribed by the director and shall contain satisfactory and …

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-7. Sales invoices and records. Every interstate motor fuel user registered under this act shall be required to retain for three years sales invoices and other records re…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-8. Exempt operations. Every person hauling campers, trailers or personal automobiles for nonbusiness purposes shall be exempt from the provisions of this act. (Authorize…

Kansas Administrative Regulations Kansas Department of Revenue Article 13.—Interstate Motor Fuel Use Tax 92-13-9. Motor fuel permits and emergency authorization. (a) Both 24-hour and 72-hour motor fuel permits shall be issued on forms prescribed by the director. Any interstate mo…

Kansas Administrative Regulations Kansas Department of Revenue Article 14.—Liquefied Petroleum Fuel Tax 92-14-1. Revoked. (Authorized by K.S.A. 79-3492, 79-34,102; effective Jan. 1, 1966; revoked, E-73-20, July 1, 1973; revoked Jan. 1, 1974.)

Kansas Administrative Regulations Kansas Department of Revenue Article 14.—Liquefied Petroleum Fuel Tax 92-14-2. Revoked. (Authorized by K.S.A. 79-3495, 79-34,102; effective Jan. 1, 1966; revoked, E-73-20, July 1, 1973; revoked Jan. 1, 1974.)

Kansas Administrative Regulations Kansas Department of Revenue Article 14.—Liquefied Petroleum Fuel Tax 92-14-3. Revoked. (Authorized by K.S.A. 79-3493, 79-34,102; effective Jan. 1, 1966; revoked, E-73-20, July 1, 1973; revoked Jan. 1, 1974.)

Kansas Administrative Regulations Kansas Department of Revenue Article 14.—Liquefied Petroleum Fuel Tax 92-14-4. LP gas withdrawn from a motor vehicle's cargo tank and used to propel the vehicle on public highways. If LP gas from the cargo tank of a motor vehicle is used to prope…

Kansas Administrative Regulations Kansas Department of Revenue Article 14.—Liquefied Petroleum Fuel Tax 92-14-5. Records. (a) Each LP-gas dealer shall maintain records showing the receipts from all LP-gas fuel sales and the tax collected thereon for three years. The records shall…

Kansas Administrative Regulations Kansas Department of Revenue Article 14.—Liquefied Petroleum Fuel Tax 92-14-6. Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals. (a) Each operator of any motor vehicle that bears a Kansas special permit LP-…