Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-91. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

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

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-93. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-94. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-95. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-96. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-97. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-98. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 4.—Income Tax (not in active use) 92-4-99. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1966; revoked Jan. 1, 1968.)

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-1. Distinguished: wholesaler-retailer licenses. A wholesale cigarette dealer operating a licensed retail place of business or vending machine shall use a distinctive title for the retail …

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-10. Cigarettes unfit for sale. If cigarettes on which the Kansas tax has been paid, as evidenced by cigarette tax stamps or tax indicia, have become unfit for use or consumption, unsalabl…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-11. Revoked. (Authorized by K.S.A. 1967 Supp. 79-3311, 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; revoked March 22, 2002.)

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-12. Bond; cancellations. The surety on a bond furnished by a wholesale cigarette dealer as required by the cigarette tax law shall be released and discharged from all liability to the sta…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-13. Credits. In order to purchase stamps on credit, the wholesale dealer shall forward to the division of taxation a completed stamp purchase order form for the number of stamps that the …

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-14. Vending machines; cigarette sales only. A cigarette vending machine may be used for cigarette sales only. No candy or any other items may be sold from a cigarette vending machine. (Au…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-2. Vending machines: owner display; record. (a) All owners and operators of cigarette vending machines are hereby required to have the name and address of the owner displayed on each vend…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-3. Manufacturer's salespersons. Manufacturer's salespersons shall not have in their possession packages of cigarettes other than sample packages, without the required Kansas tax indicia a…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-4. Revoked. (Authorized by K.S.A. 1967 Supp. 79-3311, 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; revoked March 22, 2002.)

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-5. Interstate shipment, exemptions; transporting unstamped cigarettes. (a)(1) All claims for tax exemption on any shipment of unstamped, cartoned cigarettes consigned in interstate commer…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-6. Wholesaler; receiving stamped cigarettes. A wholesale cigarette dealer who receives cigarettes already stamped from another wholesale cigarette dealer shall be required to report to th…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-7. Wholesaler; separate locations, bond. Each wholesale cigarette dealer having more than one wholesale place of business in the state of Kansas shall be required to file an application a…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-8. Wholesaler; trucker, salesperson. (a) Each licensed wholesale cigarette dealer who employs truckers or salespeople, either salaried or working on a commission, to both sell and distrib…

Kansas Administrative Regulations Kansas Department of Revenue Article 5.—Cigarette Tax 92-5-9. Redemption of unused stamps. The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation. The unused cig…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-1. Revoked. (Authorized by K.S.A. 8-190, 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-10. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-11. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-12. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-13. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-14. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-15. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-16. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-17. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-18. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-19. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-2. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. …

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-20. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-21. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec.…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-22. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-23. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-24. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-25. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-26. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-27. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-28. Revoked. (Authorized by K.S.A. 8-143i, 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-29. Revoked. (Authorized by K.S.A. 8-2303, 8-2304; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-3. Revoked. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. …

Kansas Administrative Regulations Kansas Department of Revenue Article 50.—Manufacture, Distribution and Sale of Motor Vehicles; Review Board 92-50-30. Revoked. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)