Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-3. Revoked. (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a02, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-4. Revoked. (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a02, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1…

Kansas Administrative Regulations Kansas Department of Revenue Article 24.—Liquor Drink Tax 92-24-5. Revoked. (Authorized by K.S.A. 1979 Supp. 79-41a02, 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 92-24-6. 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 92-24-7. 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 92-24-8. 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 92-24-9. Definitions. As used in this article, these terms shall have the following meanings. (a) "Licensee" means a holder of a class A or class B license, drinking establishment license,…

Kansas Administrative Regulations Kansas Department of Revenue Article 25.—Transient Guest Tax 92-25-1. Effective date for levy, repeal, or change in rate of transient guest tax. The effective date for the levy, repeal, or change in the rate of a city or county transient guest ta…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-1. Revoked. (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, S…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-2. Revoked. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoke…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-3. Revoked. (Authorized by L. 1987, Ch. 388, Sec. 4; implementing L. 1987, Ch. 388, Sec. 4, K.S.A. 79-3403; effective, T-88-34, Sept.…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-4. Revoked. (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, S…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-5. Revoked. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoke…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-6. Revoked. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoke…

Kansas Administrative Regulations Kansas Department of Revenue Article 26.—Agricultural Ethyl Alcohol Producer Incentive (not in active use) 92-26-7. Revoked. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoke…

Kansas Administrative Regulations Kansas Department of Revenue Article 27.—Qualified Biodiesel Fuel Producer Incentive (not in active use) 92-27-1. Revoked. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 27.—Qualified Biodiesel Fuel Producer Incentive (not in active use) 92-27-2. Revoked. (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-34,155, as amended by L. 2007, ch. 180, sec. …

Kansas Administrative Regulations Kansas Department of Revenue Article 27.—Qualified Biodiesel Fuel Producer Incentive (not in active use) 92-27-3. Revoked. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 27.—Qualified Biodiesel Fuel Producer Incentive (not in active use) 92-27-4. Revoked. (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-3415, 79-3420, and 79-34,158; effective Nov. …

Kansas Administrative Regulations Kansas Department of Revenue Article 27.—Qualified Biodiesel Fuel Producer Incentive (not in active use) 92-27-5. Revoked. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 28.—Retail Dealer Incentive 92-28-1. Revoked. (Authorized by and implementing K.S.A. 2007 Supp. 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kansas Administrative Regulations Kansas Department of Revenue Article 28.—Retail Dealer Incentive 92-28-2. Revoked. (Authorized by and implementing K.S.A. 2007 Supp. 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kansas Administrative Regulations Kansas Department of Revenue Article 28.—Retail Dealer Incentive 92-28-3. Revoked. (Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3415 and 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kansas Administrative Regulations Kansas Department of Revenue Article 28.—Retail Dealer Incentive 92-28-4. Revoked. (Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3420 and 79-34,174; effective Feb. 13, 2009; revoked March 13, 2026.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-1. Revoked. (Authorized by K.S.A. 55-512, 55-514, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-10. Revoked. (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-11. Revoked. (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-12. Revoked. (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-12a. Revoked. (Authorized by and implementing K.S.A. 55-512; effective May 1, 1986; revoked July 26, 2024.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-13. Revoked. (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-14. Revoked. (Authorized by K.S.A. 55-512; implementing L. 1985, Ch. 345, Sec. 1; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1986; revo…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-15. Revoked. (Authorized by K.S.A. 79-3430, 79-3458; effective Jan. 1, 1966; revoked May 1, 1986.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-16. Books and records; preservation. (a) Persons claiming refunds of motor fuel tax because the fuel was used for nonhighway purposes shall be able to s…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-17. Revoked. (Authorized by K.S.A. 79-3403, 79-3405; effective May 1, 1979; revoked May 1, 1986.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-17a. License applications; bond requirements. (a) Each applicant for a distributor, importer, or manufacturer license shall post a bond equal to a three…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-19. Revoked. (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1, 79-3411; effective May 1, 1986; revoked…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-2. Revoked. (Authorized by K.S.A. 55-512, 55-514, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-20. Refunds, books and records. (a) Each person claiming a refund of motor fuel tax for non-highway usage shall substantiate the claim with adequate rec…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-3. Revoked. (Authorized by K.S.A. 55-512, 55-514, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-4. Export fuels; exemption claims. Any distributor claiming a tax exemption on the sale or delivery of motor fuel for export shall file a monthly distri…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-5. Revoked. (Authorized by K.S.A. 55-508, 55-512; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-6. Marking of vehicles transporting liquid fuels. Each vehicle used in transporting liquid fuel, which is subject to the law pertaining to the transport…

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-7. Revoked. (Authorized by K.S.A. 66-1304, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-8. Revoked. (Authorized by K.S.A. 55-512, 66-1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-9. Revoked. (Authorized by K.S.A. 66-1304, 79-3416, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Kansas Administrative Regulations Kansas Department of Revenue Article 3.—Motor Fuel Tax and Transportation of Liquid Fuel 92-3-9a. Delivery to one other than original consignee. (a) Subject to the provisions of K.S.A. 79-3416, if delivery of liquid fuels or motor fuels is made t…

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-1. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)