Rules and regulations

79-3236. Rules and regulations. The secretary of revenue shall adopt rules and regulations not inconsistent with the provisions of this act, as necessary. History: L. 1933, ch. 320, § 36; L. 1972, ch. 342, § 98; July 1. Law Review and Bar Journal References: "Tax Advantages of Small Business Corporations," Murray F. Hardesty, 34 J.B.A.K. 5, 58 (1965). CASE ANNOTATIONS 1. Question whether practices and policies have same effect as rules and regulations discussed. Aircraft Steel & Supply Co. v. State Comm. of Revenue and Taxation, 173 Kan. 524, 531, 249 P.2d 664. 2. Mentioned; liquidating corporation subject to capital gains tax. Republic Natural Gas Co. v. Axe, 197 Kan. 91, 94, 415 P.2d 406. 3. Mentioned in action challenging order requiring multistate corporation to apportion net business income under separate accounting method. Amoco Production Co. v. Armold, Director of Taxation, 213 Kan. 636, 643, 518 P.2d 453. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026