Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-70. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 1986 Supp. 79-3…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-71. Mobile phone, cellular phone, beeper and similar services. (a) Sales tax shall be imposed on the gross receipts received from cable, community antennea, subscriber rad…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-72. Retail sales between related entities. (a) Each interdepartmental transfer of tangible personal property and taxable services between various departments of a single l…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-73. Membership fees and dues. (a) Each public or private club, organization, or business charging dues to members for the use of the facilities for recreation or entertain…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-74. Accounting periods; monthly filing of returns. Each retailer whose total tax liability exceeds $1600.00 in any one calendar year shall file a sales tax return on or be…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-75. Revoked. (Authorized by 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effecti…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-76. 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 s…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-77. Sales to the United States, its agencies and instrumentalities. (a) All direct purchases made by the United States, its agencies or instrumentalities for the use of th…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-78. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3615; effective May 1, 1988; revoked June 26, 1998.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-79. Oil, gas and water wells. (a) Sales of drilling materials or other property incorporated into an oil, gas or water well to contractors, subcontractors or repairmen for…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-8. Revoked. (Authorized by K.S.A. 79-3618; implementing 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, …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-80. Revoked. (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, 19…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-81. Abatement of final tax liabilities. The requirements and procedures for abatement of final sales and compensating tax liabilities shall be those requirements and proce…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-82. Direct pay permits. (a)(1) "Certificate," as used in this regulation, shall mean a direct payment certificate issued by the department to a permit holder that explains…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-9. Revoked. (Authorized by K.S.A. 79-3608, 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-1. Revoked. (Authorized by K.S.A. 74-2437, 79-1511; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-10. Revoked. (Authorized by K.S.A. 74-2437, 79-1501; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-11. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-12. Revoked. (Authorized by K.S.A. 74-2437, 79-1502, 79-1518, 79-1526; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-13. Revoked. (Authorized by K.S.A. 74-2437, 79-1502, 79-1518, 79-1526; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-14. Revoked. (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-…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-15. Revoked. (Authorized by K.S.A. 74-2437, 79-1501, 79-1512; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-16. Revoked. (Authorized by K.S.A. 74-2437, 79-1501, 79-1512; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-17. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-18. Revoked. (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…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-19. Revoked. (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.…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-2. Revoked. (Authorized by K.S.A. 74-2437, 79-1511; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-20. Revoked. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1511, 79-1512; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 19…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-21. Revoked. (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; revoked May 1, 1980.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-22. Revoked. (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, …

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-23. Revoked. (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; revoke…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-24. Revoked. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-25. Revoked. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-26. 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; revoked May 1, 1980.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-27. Revoked. (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, D…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-28. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-29. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-3. Revoked. (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, De…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-30. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-31. Revoked. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1501, 79-1502, 79-1504; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 19…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-32. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-33. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-34. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-35. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-36. Revoked. (Authorized by K.S.A. 74-2437, K.S.A. 1979 Supp. 79-1511, 79-1512, 79-1517; effective Jan. 1, 1966; revoked, E-80-26, Dec. 12, 1979; revoked May 1, 19…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-37. Revoked. (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-…

Kansas Administrative Regulations Kansas Department of Revenue Article 2.—Inheritance Taxes (not in active use) 92-2-38. Revoked. (Authorized by K.S.A. 74-2437, 79-1501, 79-1513, 79-1514; effective Jan. 1, 1966; revoked May 1, 1978.)