Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 54.—Sight Clearance Certification (not in active use) 92-54-4. Revoked. (Authorized by K.S.A. 66-1324; effective May 1, 1981; revoked July 27, 2001.)

Kansas Administrative Regulations Kansas Department of Revenue Article 54.—Sight Clearance Certification (not in active use) 92-54-5. Revoked. (Authorized by K.S.A. 66-1324; effective, E-81-20, July 16, 1980; effective May 1, 1981; revoked July 27, 2001.)

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-1. Definitions. Motor vehicle tax shall mean the tax imposed upon a motor vehicle pursuant to article 51 of chapter 79 of the Kansas Statutes Annotated. Replacement motor vehic…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-10. Motor vehicles registered in more than one (1) state. Any motor vehicle which is required by law to be registered in this state and in another state, shall not be taxed und…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-2. Valuation of motor vehicles; classification. (a) The January 1980 midwest edition of the NADA Official Used Car Guide, published by the National Automobile Dealers Used Car …

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-2a. Valuation of motor vehicles; allowance for depreciation. (a) When the period for which an owner is seeking to register a motor vehicle covers a portion of two calendar year…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-3. Application for refund of motor vehicle tax; county officer's duties; refund of registration fees; credit of refund against other motor vehicle tax; application form. When t…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-4. Refunds not authorized when motor vehicle is placed on the personal property tax rolls; personal property tax valuation. If, for any reason, a motor vehicle which was previo…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-5. Motor vehicles of motor vehicle dealers. For the purpose of taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated, a motor vehicle of a …

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-6. Insufficient or no-fund check; collection of motor vehicle tax; combined remittance for tax and registration fee. Whenever a check, received as payment of the motor vehicle …

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-7. Distribution of tax receipts to taxing subdivisions. Moneys allocated to tax levy units and distributed in the year 1981 pursuant to K.S.A. 1980 Supp. 79-5109 shall be distr…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-8. Apportionment of tax receipts among tax levy funds. Moneys received by a taxing subdivision in the year 1981 from motor vehicle taxes shall be apportioned pursuant to K.S.A.…

Kansas Administrative Regulations Kansas Department of Revenue Article 55.—Motor Vehicle Taxation 92-55-9. Allocation of estimated tax receipts in budget preparation. For the purpose of preparing the 1982 budget in the year 1981, the amount estimated to be received by any taxing …

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-1. Ignition interlock device; definitions. As used in this article, each of the following terms shall have the meaning specified in this regulation: (a) "Device" means "ign…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-2. Ignition interlock device; certification and standards. (a) Each manufacturer of an ignition interlock device wanting to market the device in Kansas shall apply to the d…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-3. Insurance; policy limits. (a). Each manufacturer submitting an application for certification of an ignition interlock device shall obtain a policy of product liability i…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-4. Installation, inspection, and calibration standards. (a) Each ignition interlock device installed at the direction of the division shall be done at the driver's own expe…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-5. Revocation of certification; penalties. (a) A certification for any ignition interlock device may be revoked for any of the following reasons: (1) The device fails to co…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-6. Service provider; relocation and replacement. (a) Each manufacturer and manufacturer's representative shall be responsible for providing uninterrupted service of the man…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-7. Security; tampering prohibitions; conflict of interest. (a) Each manufacturer and each manufacturer's representative shall be responsible for ensuring that the manufactu…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-8. Device removal. Whenever a service provider removes a device, the following requirements shall apply: (a) The only persons allowed to remove or observe the removal of th…

Kansas Administrative Regulations Kansas Department of Revenue Article 56.—Ignition Interlock Devices 92-56-9. Proof of installation. (a) If a driver is unable to provide proof of installation of the device to the division for the full restriction period required by K.S.A. 8-1014…

Kansas Administrative Regulations Kansas Department of Revenue Article 57.—Tax on Consumable Material 92-57-1. Definitions. For purposes of K.S.A. 79-3399 and amendments thereto and this article of the department's regulations, each of the following terms shall have the meaning s…

Kansas Administrative Regulations Kansas Department of Revenue Article 57.—Tax on Consumable Material 92-57-2. Certificate of registration. Each distributor shall obtain a certificate of registration issued by the director before engaging in the business of selling consumable mat…

Kansas Administrative Regulations Kansas Department of Revenue Article 57.—Tax on Consumable Material 92-57-3. Imposition of tax. (a) Each distributor who first performs any of the following shall pay the tax imposed by K.S.A. 79-3399, and amendments thereto: (1) Brings or causes…

Kansas Administrative Regulations Kansas Department of Revenue Article 57.—Tax on Consumable Material 92-57-4. Books, records, and other documents required of distributor or retail dealer; access to premises. (a) Each distributor and each retail dealer shall keep in each place of…

Kansas Administrative Regulations Kansas Department of Revenue Article 57.—Tax on Consumable Material 92-57-5. Monthly tax returns; remittance of tax; deficiencies. (a) On or before the twentieth day of each month, each distributor shall file a tax return with the director, showi…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-1. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-10. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-11. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-12. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-13. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-14. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-15. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-16. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-17. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-18. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-19. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-2. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-20. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-21. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-22. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-23. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-24. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-25. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-26. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 6.—Kansas Retailers' Sales Tax (not in active use) 92-6-27. Revoked. (Authorized by K.S.A. 79-3618; effective Jan. 1, 1966; revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)…