Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-38a. Revoked. (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706 and 79-4708; effective, E-81-27, Sept. 10, 1980; effective May 1, 1981; amended May 1,…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-39. Revoked. (Authorized by K.S.A. 1976 Supp. 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked Feb. 12, 2016.)

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-40. Revoked. (Authorized by K.S.A. 2000 Supp. 79-4708; implementing K.S.A. 2000 Supp. 79-4706; effective, E-80-12, Aug. 8, 1979; effective May 1, 1980; amended Feb. 22, 2002; revoke…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-41. Definitions; persons conducting games of bingo; restrictions. (a) For purposes of K.A.R. 92-23-41 through K.A.R. 92-23-59, each of the following terms shall have the meaning spe…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-42. Bond required for distributors. Each distributor shall post a cash bond of $1,000 at the time of initial registration. Any distributor may subsequently be required by the direct…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-43. Bingo trust bank accounts. Each licensee required to establish and use a bingo trust bank account pursuant to K.S.A. 2015 Supp. 75-5179, and amendments thereto, shall comply wit…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-44. Schedule of games of bingo. (a) Each applicant or licensee applying for an initial bingo license or for renewal of an existing bingo license shall furnish, at the time of the ap…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-45. Handling of reusable bingo cards. (a) No person shall select or set aside any reusable bingo cards for playing by the person or another person before the time that the reusable …

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-46. Bingo; house rules. Any licensee may impose restrictions on player eligibility and game procedures through the use of "house rules" if these house rules meet all of the followin…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-47. Display of numbered objects used in conducting games of bingo. As each number is called during each game of bingo, the selected object upon which the number appears shall be dis…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-48. Bingo; procedure for correction if wrong number called. (a) If a caller calls a number different from what is on the ball or other object selected by chance and this fact is bro…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-49. Bingo; persons selling refreshments or performing janitorial work. A person who is only selling refreshments or providing janitorial services for games of bingo shall not be dee…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-5. Rejected. 92-23-5 to 92-23-8. (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318,…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-50. Communication of numbers needed to win prohibited. Each licensee shall ensure that no person communicates verbally or in any other manner the number or numbers needed by any pla…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-51. Disputed game of bingo. (a) "Disputed game of bingo" shall mean a game of bingo at which a participant or observer registers a complaint with a licensee's employee or volunteer …

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-52. Bingo; multiple winners. (a) Before the beginning of the first call bingo game of a session, the licensee shall notify the players of how the licensee intends to pay out the pri…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-53. Verification of winners. The winning numbers on the bingo face or reusable bingo card of each announced winner of each call bingo game shall be verified by the following individ…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-54. Bingo; reduction in value of prizes. Any licensee may make the value of the prize awarded to the winner of call bingo contingent upon the number of players participating, if the…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-55. Cashing of prize checks. Checks written by licensees for call bingo prizes of $500 or more shall not be cashed by any licensee or member of the licensee's nonprofit organization…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-56. Bingo; instant bingo. (a) Each licensee shall maintain and enforce written procedures to ensure that the licensee's instant bingo tickets are sold only at the times and places p…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-57. Bingo; records; inspection; preservation. (a) Each licensee shall maintain records that are necessary to determine the amount of tax due and to determine that the games of bingo…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-58. Bingo; filing of returns; notice; hearings. (a) On or before the last day of each calendar month, each licensee that was licensed during the preceding calendar month shall submi…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-59. Due date of tax return by distributors. Each distributor shall submit a return and remit the tax due for each month's sale of bingo faces and instant bingo tickets by the 25th d…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-6. Rejected. 92-23-5 to 92-23-8. (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318,…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-7. Rejected. 92-23-5 to 92-23-8. (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318,…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-70. Charitable raffles; definitions. As used in K.A.R. 92-23-70 through K.A.R. 92-23-75, each of the following terms shall have the meaning specified in this regulation: (a) "Gross …

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-71. Licensing requirements; renewals. (a) Each applicant expecting to conduct charitable raffles with annual gross receipts exceeding $25,000 shall apply to the department for a cha…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-72. Charitable raffle ticket requirements. (a) Except as specified in subsection (f), each raffle ticket shall contain all of the following information printed in a clear and legibl…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-73. Conduct of charitable raffle. (a) Each licensee shall be responsible for the following: (1) The conduct and management of the charitable raffle; (2) the publishing of a promotio…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-74. Awarding charitable raffle prizes. (a) All charitable raffle prizes shall be awarded. (b) Each licensee shall make a diligent effort to locate the winners of all prizes. (c) A p…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-75. Reporting requirements; recordkeeping. (a) Each licensee shall annually report all charitable raffle winners of any prize for which the retail value is at least $1,199. The repo…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-8. Rejected. 92-23-5 to 92-23-8. (Authorized by K.S.A. 1976 Supp. 79-4701, 79-4706, 79-4708; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; rejected, L. 1977, ch. 318,…

Kansas Administrative Regulations Kansas Department of Revenue Article 23.—Charitable Gaming 92-23-9. Revoked. (Authorized by K.S.A. 79-4708; implementing K.S.A 79-4706, 79-4708; effective May 1, 1985; revoked Feb. 12, 2016.)

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-1. Revoked. (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-10. Registration certificates; application; display; revocation. (a) (1) Application for a liquor drink tax registration certificate shall be made upon a form furnished by the secret…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-11. Application of tax. (a) The liquor drink tax shall apply to the gross receipts derived from the sale of any ingredients for drinks containing alcoholic liquor, whether mixed by t…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-12. Sales tax inapplicable. Items of tangible personal property subject to the liquor drink tax shall not be subject to retailers' sales tax. (Authorized by K.S.A. 79-41a03, as amend…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-13. Assumption of tax by licensee prohibited. (a) A licensee shall not advertise, hold out, or state to the public or to any consumer, directly or indirectly, any of the following: (…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-14. Time for returns and payment of tax; forms. On or before the last day of each calendar month, each club, caterer, and drinking establishment licensed in this state shall submit a…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-15. Records required. (a) Each licensee shall keep records and books of all sales subject to the liquor drink tax, together with invoices, bills of lading, sales records, copies of b…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-16. Source record requirements. (a) Each licensee shall record on a source record the following information: (1) Each individual serving of a drink containing alcoholic liquor, or th…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-17. Daily summary. Each licensee shall prepare a daily summary of all information required to be recorded on source records, including the sale or service of drinks containing alcoho…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-18. Licensee's inventory; sales slips. A licensee shall not possess in inventory on the licensed premises any alcoholic liquor not covered by a sales slip provided by the retailer or…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-19. Price listing statements. Each licensee shall keep a price listing statement listing the current, normal retail selling price charged for each drink containing alcoholic liquor s…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-2. Revoked. (Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-20. Revoked. (Authorized by K.S.A. 1982 Supp. 79-41a03; implementing K.S.A. 1982 Supp. 79-41a02, 79-41a03; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; revoked, T-88-58,…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-21. Report of alcoholic liquor lost through theft or disaster. Each licensee shall prepare a written report for the director setting out the number and size of containers and the bra…