5,109 official opinions issued by the Kansas Attorney General.
Attorney General Opinion No. 1976-318
Jan 1, 1976
Senate Bill 1011 as it appears in the 1976 Session Laws did not revoke K.A.R. 22-13-4 as it existed prior to the 1976 Session of the Legislature.
Attorney General Opinion No. 1976-317
Jan 1, 1976
The Secretary of State of Kansas, making sales and rendering services in the performance of official sta- tutory duties, is not subject to the provisions to the Kansas Sales Tax law requiring registration, col- lection and reporting for sales tax purposes. The State of Kansas, its officials and agencies, when mak- ing sales under statutory authority are not engaging in the "business" of selling at "retail" generally, and become subject to the Sales Tax Act only when en- gaging in businesses specifically made taxable by statute.
Attorney General Opinion No. 1976-316
Jan 1, 1976
Confidential client files maintained pursuant to K.S.A. 39-713b may not be disclosed to the Legislative Post Auditor for the conduct of audits pursuant to K.S.A. 1975 Supp. 46-1101, as amended by ch. 232, § 2, L. 1976, or pursuant to K.S.A. 46-1108, as amended by ch. 232, § 4, L. 1976.