__ Document Type __ ___________ Tax Type _____________  __ Identifying Information ___  _____________ Topic ___________________  2014 Enrolled Bills 2015 Enrolled Bills 2016 Enrolled Bills Attorney General's Opinions Board of Tax Appeals Orders Compacts and Agreements Directives Division of Taxation, Director's Orders Final Written Determinations Information Guides Kansas Administrative Regulations KAR Alcoholic Beverage Control Intoxicating Liquors and Beverages K.A.R. 14-20-14 Definitions. KAR Alcoholic Beverage Control Intoxicating Liquors and Beverages K.A.R. 14-22-16 Minimum prices for drinks; how determined. KAR Alcoholic Beverage Control Intoxicating Liquors and Beverages K.A.R. 14-22-18 Federal retail stamp. KAR All K.A.R. 53-3-1 General records retention and disposition schedule for state agencies. KAR All K.A.R. 53-4-1 Records Officer. KAR All K.A.R. 92-1-1 revoked March 29, 2002 KAR All K.A.R. 92-1-2 revoked March 29, 2002 KAR All K.A.R. 92-1-3 revoked March 29, 2002 KAR All K.A.R. 92-1-4 revoked May 1, 1988.) KAR All K.A.R. 92-1-5 revoked May 1, 1988.) KAR All K.A.R. 92-1-6 revoked May 1, 1988.) KAR All K.A.R. 92-1-7 revoked May 1, 1988.) KAR All K.A.R. 92-1-8 revoked May 1, 1988.) KAR All K.A.R. 92-9-1 Bidders; notice; form of bids. KAR All K.A.R. 92-9-2 Cash bonus; rental. KAR All K.A.R. 92-9-3 Survey; expense of. KAR All K.A.R. 92-9-4 Wells; operation and management. KAR All K.A.R. 92-9-5 Location of operations. KAR All K.A.R. 92-9-6a Returns; rates and restrictions. KAR All K.A.R. 92-9-6 revoked July 3, 1989.) KAR All K.A.R. 92-9-7 revoked March 29, 2002 KAR All K.A.R. 92-9-8 revoked July 27, 2001 KAR Bingo K.A.R. 92-23-1 to 92-23-3 revoked May 1, 1985.) KAR Bingo K.A.R. 92-23-4 Reserved. KAR Bingo K.A.R. 92-23-9 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-10 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-11 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-12 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-13 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-14 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-15 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-16 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-17 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-18 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-19 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-20 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-21 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-22 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-23 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-24 Reserved KAR Bingo K.A.R. 92-23-25 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-26 Reserved. KAR Bingo K.A.R. 92-23-27 92-23-27 to 92-23-28 Authorized KAR Bingo K.A.R. 92-23-29 to 92-23-36 Reserved. KAR Bingo K.A.R. 92-23-30 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-31 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-37 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-38a revoked February 12, 2016 KAR Bingo K.A.R. 92-23-38 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-39 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-40 revoked February 12, 2016 KAR Bingo K.A.R. 92-23-41 Definitions; persons conducting games of bingo; restrictions. KAR Bingo K.A.R. 92-23-42 Bond required for distributors KAR Bingo K.A.R. 92-23-43 Bingo trust bank accounts KAR Bingo K.A.R. 92-23-44 Schedule of games of bingo KAR Bingo K.A.R. 92-23-45 Handling of reusable bingo cards KAR Bingo K.A.R. 92-23-46 Bingo; house rules KAR Bingo K.A.R. 92-23-47 Display of numbered objects used in conducting games of bingo KAR Bingo K.A.R. 92-23-48 Bingo; procedure for correction if wrong number called KAR Bingo K.A.R. 92-23-49 Bingo; persons selling refreshments or performing janitorial work KAR Bingo K.A.R. 92-23-50 Communication of numbers needed to win prohibited KAR Bingo K.A.R. 92-23-51 Disputed game of bingo KAR Bingo K.A.R. 92-23-52 Bingo; multiple winners KAR Bingo K.A.R. 92-23-53 Verification of winners KAR Bingo K.A.R. 92-23-54 Bingo; reduction in value of prizes KAR Bingo K.A.R. 92-23-55 Cashing of prize checks KAR Bingo K.A.R. 92-23-56 Bingo; instant bingo KAR Bingo K.A.R. 92-23-57 Bingo; records; inspection; preservation KAR Bingo K.A.R. 92-23-58 Bingo; filing of returns; notice; hearings KAR Bingo K.A.R. 92-23-59 Due date of tax return by distributors KAR Bingo K.A.R. 92-23-70 Charitable raffles; definitions KAR Bingo K.A.R. 92-23-71 Licensing requirements; renewals KAR Bingo K.A.R. 92-23-72 Charitable raffle ticket requirements KAR Bingo K.A.R. 92-23-73 Conduct of charitable raffle KAR Bingo K.A.R. 92-23-74 Awarding charitable raffle prizes KAR Bingo K.A.R. 92-23-75 Reporting requirements; recordkeeping KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-1 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-2 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-3 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-4 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-5 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-6 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-7 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-8 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-9 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-10 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-11 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-12 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-13 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-14 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-15 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-16 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-17 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 14-12-18 revoked Jan. 3, 2003 KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-1 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-2 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-3 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-4 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-5 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-6 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-7 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-8 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-9 revoked Jan. 1, 1972.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-9a revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-10 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-11 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-12 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-13 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-14 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-15 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-16 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-17 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-18 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-19 revoked May 1, 1987.) KAR Cereal Malt Beverages and Malt Products K.A.R. 92-8-20 revoked March 29, 2002 KAR Cigarette and Tobacco Products K.A.R. 92-5-1 Distinguished; wholesaler-re- tailer licenses. KAR Cigarette and Tobacco Products K.A.R. 92-5-2 Vending machines; owner display; record. KAR Cigarette and Tobacco Products K.A.R. 92-5-3 Manufacturer's salespersons. KAR Cigarette and Tobacco Products K.A.R. 92-5-4 revoked March 22, 2002 KAR Cigarette and Tobacco Products K.A.R. 92-5-5 Interstate shipment, exemptions; transporting unstamped cigarettes. KAR Cigarette and Tobacco Products K.A.R. 92-5-6 Wholesaler; receiving stamped cigarettes. KAR Cigarette and Tobacco Products K.A.R. 92-5-7 Wholesaler; separate locations, bond. KAR Cigarette and Tobacco Products K.A.R. 92-5-8 Wholesaler; trucker, salesperson. KAR Cigarette and Tobacco Products K.A.R. 92-5-9 Redemption of unused stamps. KAR Cigarette and Tobacco Products K.A.R. 92-5-10 Cigarettes unfit for sale. KAR Cigarette and Tobacco Products K.A.R. 92-5-11 revoked March 22, 2002 KAR Cigarette and Tobacco Products K.A.R. 92-5-12 Bond; cancellations. KAR Cigarette and Tobacco Products K.A.R. 92-5-13 Credits. KAR Cigarette and Tobacco Products K.A.R. 92-5-14 Vending machines; cigarette sales only. KAR Cigarette and Tobacco Products K.A.R. 92-17-1 Terms; distributor, retailer. KAR Cigarette and Tobacco Products K.A.R. 92-17-2 Imposition of tax. KAR Cigarette and Tobacco Products K.A.R. 92-17-3 Applications; forms. KAR Cigarette and Tobacco Products K.A.R. 92-17-4 Distributor's bond. KAR Cigarette and Tobacco Products K.A.R. 92-17-5 Bond; cancellations. KAR Cigarette and Tobacco Products K.A.R. 92-17-6 Refund or credit of exempt tobacco products. KAR Cigarette and Tobacco Products K.A.R. 92-57-1 Definitions for consumable materials KAR Cigarette and Tobacco Products K.A.R. 92-57-2 Registration requirements for distributors KAR Cigarette and Tobacco Products K.A.R. 92-57-3 Tax on consumable materials KAR Cigarette and Tobacco Products K.A.R. 92-57-4 Record Keeping for consumable materials KAR Cigarette and Tobacco Products K.A.R. 92-57-5 Monthly returns KAR Corporate Income Tax K.A.R. 92-12-114 Determining transportation income within a unitary group. KAR Corporate Income Tax Individual Income Tax K.A.R. 92-12-109 Report of income adjusted by internal revenue service. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-113 Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-120 Definition of qualified taxpayer. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-121 Incurred qualified expenditures. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-130 Amount of tax credit. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-141 Tax credit agreement. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-142 Tax credit application. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-143 Quarterly reports. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-144 Reallocation of credits. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-145 Transfer of tax credits. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-146 Definitions KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-147 Tax credit agreement. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-148 Tax credit application. KAR Corporate Income Tax Individual Income Tax Privilege K.A.R. 92-12-149 Quarterly reports. KAR Corporation Franchise Individual Income Tax Privilege K.A.R. 92-12-140 Definitions. KAR Food Sales Tax Refund K.A.R. 92-19-200 Refund of sales tax paid upon food; definitions of ‘‘member of a household.’’ KAR Food Sales Tax Refund K.A.R. 92-19-201 Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence. KAR Food Sales Tax Refund K.A.R. 92-19-202 Refund of sales tax paid upon food; right of representative to make a claim on behalf of claimant. KAR Food Sales Tax Refund K.A.R. 92-19-203 Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund. KAR Homestead Property Tax Refunds K.A.R. 92-22-1 revoked, L. 1980, ch. 342, May 1, 1980.) KAR Homestead Property Tax Refunds K.A.R. 92-22-2 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) KAR Homestead Property Tax Refunds K.A.R. 92-22-3 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-4 Domicile; temporary absence. KAR Homestead Property Tax Refunds K.A.R. 92-22-5 Homestead used for rental or business purposes. KAR Homestead Property Tax Refunds K.A.R. 92-22-6 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-7 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-8 Proof of disability. KAR Homestead Property Tax Refunds K.A.R. 92-22-9 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-10 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-11 Household income. KAR Homestead Property Tax Refunds K.A.R. 92-22-12 Ownership; definitions. KAR Homestead Property Tax Refunds K.A.R. 92-22-13 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-14 Rent constituting property taxes accrued; services. KAR Homestead Property Tax Refunds K.A.R. 92-22-15 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-16 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-17 Exercise of right to file claim on behalf of claimant. KAR Homestead Property Tax Refunds K.A.R. 92-22-18 Death of claimant subsequent to filing claim; disbursement of refund. KAR Homestead Property Tax Refunds K.A.R. 92-22-19 revoked April 19, 2002 KAR Homestead Property Tax Refunds K.A.R. 92-22-20 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-21 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-22 revoked April 19, 2002 KAR Homestead Property Tax Refunds K.A.R. 92-22-23 Computation of amount of claim; rental and ownership of a homestead during the same calendar year. KAR Homestead Property Tax Refunds K.A.R. 92-22-24 revoked April 19, 2002 KAR Homestead Property Tax Refunds K.A.R. 92-22-25 Proof in support of claim. KAR Homestead Property Tax Refunds K.A.R. 92-22-26 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-27 to 92-22-29 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-30 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-31 revoked May 1, 1986.) KAR Homestead Property Tax Refunds K.A.R. 92-22-32 Homestead; charges for services, furniture, personal property, etc. KAR Homestead Property Tax Refunds K.A.R. 92-22-33 Dependent children of claimant. KAR Homestead Property Tax Refunds K.A.R. 92-22-34 Complete filing required. KAR Individual Income Tax K.A.R. 92-4-1 revoked Jan. 1, 1968.) KAR Individual Income Tax K.A.R. 92-12-4a Resident individual. KAR Individual Income Tax K.A.R. 92-12-66a Abatement of final tax liabilities. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-1 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-1 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-2 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-2 revoked March 29, 200 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-3 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-3 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-4 revoked March 24, 2006 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-4 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-5 revoked March 24, 2006 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-5 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-6 Resident status of certain individuals. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-6 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-7 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-7 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-8 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-8 Corporation. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-9 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-9 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-10 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-11 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-11 Credits for income taxes paid to other states. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-12 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-12 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-13 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-13 revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-14 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-14 Persons and organizations exempt from Kansas income tax. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-15 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-15 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-16 Change of accounting period. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-16 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-17 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-17 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-18 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-19 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-19 Limitation of tax-spreadback rule. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-20 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-20 Change from accrual to installment method of accounting. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-21 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-21 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-22 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-22 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-23 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12a-23 revoked March 29, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-24 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-25 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-27 Kansas deduction of an individual. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-28 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-29 revoked May 10, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-30 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-31 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-32 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-33 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-34 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-35 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-36 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-37 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-38 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-39 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-40 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-41 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-42 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-43 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-44 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-45 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-47 Distribution withholding. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-48 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-49 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-50 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-51 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-52 Consolidated returns. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-53 Methods of determining income allocable to Kansas business. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-54 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-55 Returns; who shall file. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-56 revoked May 10, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-57 Records and income tax forms. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-58 Payment of tax; receipt; insufficient fund checks. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-59 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-60 revoked, L. 1980, ch. 344, May 1, 1980.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-61 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-62 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-63 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-64 Claims for refund by taxpayers. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-65 Powers of the director of taxation. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-66 revoked July 27, 2001 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-67 Extension of time for filing returns. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-68 revoked May 10, 2002 KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-69 revoked, L. 1980, ch. 344, May 1, 1980.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-70 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-71 Business and nonbusiness income defined. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-72 Two or more businesses of a single taxpayer. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-73 Business and nonbusiness income; application of definitions. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-74 Proration of deductions. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-75 Definitions. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-76 Apportionment. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-77 Combined income method of reporting. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-78 Allocation. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-79 Consistency and uniformity in reporting. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-80 Taxable in another state; in general. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-81 Taxable in another state; when a corporation is ``subject to'' a tax under K.S.A. 79-3273(1) and 79-4301, article IV.3.(1). KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-82 Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-83 Apportionment formula. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-84 Property factor; in general. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-85 Property factor; property used for the production of business income. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-86 Property factor; consistency in reporting. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-87 Property factor; numerator. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-88 Property factor; valuation of owned property. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-89 Property factor; valuation of rented property. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-90 Property factor; averaging property values. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-91 Payroll factor; in general. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-92 Payroll factor; denominator. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-93 Payroll factor; numerator. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-94 Payroll factor; compensation paid in this state. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-95 Sales factor; in general. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-96 Sales factor; denominator. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-97 Sales factor; numerator. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-98 Sales factor; sales of tangible personal property in this state. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-99 Sales factor; sales of tangible personal property to United States government in this state. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-100 Sales factor; sales other than sales of tangible personal property in this state. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-101 Special rules; in general. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-102 Special rules; property factor. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-103 Special rules; sales factor. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-104 revoked May 1, 1982.) KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-105 Contribution to income; debtor setoff. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-106 Composite returns for nonresident partners and shareholders. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-107 and 92-12-108 Reserved. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-110 Combined income method of reporting; surtax exemption. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-111 Special rules; airlines. KAR Individual Income Tax Corporate Income Tax K.A.R. 92-12-112 Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations. KAR Inheritance Tax K.A.R. 92-2-1 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-3 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-4 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-6 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-7 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-8 revoked May 1, 1978.) KAR Inheritance Tax K.A.R. 92-2-9 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-10 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-11 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-12 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-14 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-15 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-17 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-18 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-38 revoked May 1, 1978.) KAR Inheritance Tax K.A.R. 92-2-39 revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.) KAR Inheritance Tax K.A.R. 92-2-42 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-43 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-44 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-45 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-46 revoked, E- 81-16, June 25, 1980; revoked May 1, 1981.) KAR Inheritance Tax K.A.R. 92-2-47 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-48 revoked, E-81-16, June 25, 1980; revoked May 1, 1981.) KAR Inheritance Tax K.A.R. 92-2-49 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-50 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-51 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-52 revoked May 1, 1983.) KAR Inheritance Tax K.A.R. 92-2-53 revoked May 1, 1986.) KAR Inheritance Tax K.A.R. 92-2-54 Transfer of assets prior to payment of tax. KAR Inheritance Tax K.A.R. 92-2-55 revoked May 1, 1983.) KAR Inheritance Tax K.A.R. 92-2-56 Family settlement agreements. KAR Inheritance Tax K.A.R. 92-2-57 Distributees; prior transfers between class A distributees. KAR Inheritance Tax K.A.R. 92-2-58 Debts forgiven by will. KAR Inheritance Tax K.A.R. 92-2-59 Surviving spouses. KAR Inheritance Tax K.A.R. 92-2-60 Charitable distributees. KAR Inheritance Tax K.A.R. 92-2-61 Qualified terminable interest property election. KAR Inheritance Tax K.A.R. 92-2-62 Tax to residue. KAR Inheritance Tax K.A.R. 92-2-63 Additional tax; credit for state death taxes. KAR Inheritance Tax K.A.R. 92-2-64 Minimum tax; credit for state death taxes. KAR Inheritance Tax K.A.R. 92-2-65 Proration of credit for state death taxes; tax chargeable against distributee's interests. KAR Inheritance Tax K.A.R. 92-2-66 Valuation of property included in the gross estate. KAR Inheritance Tax K.A.R. 92-2-67 Special valuation of certain farm and closely held business properties. KAR Inheritance Tax K.A.R. 92-2-68 Exclusion of certain farm and closely held business properties from gross estate. KAR Inheritance Tax K.A.R. 92-2-69 Transfers in contemplation of death. KAR Inheritance Tax K.A.R. 92-2-70 Transfers with retained life estate. KAR Inheritance Tax K.A.R. 92-2-71 Transfers taking effect at death. KAR Inheritance Tax K.A.R. 92-2-72 Revocable transfers. KAR Inheritance Tax K.A.R. 92-2-73 Annuities or other payments receivable by reason of surviving decedent. KAR Inheritance Tax K.A.R. 92-2-74 Joint tenancy. KAR Inheritance Tax K.A.R. 92-2-75 Powers of appointment. KAR Inheritance Tax K.A.R. 92-2-76 Life insurance proceeds. KAR Inheritance Tax K.A.R. 92-2-77 Transfers for insufficient consideration. KAR Inheritance Tax K.A.R. 92-2-78 Proration of deductions. KAR Inheritance Tax K.A.R. 92-2-79 Deduction of expenses and debts. KAR Inheritance Tax K.A.R. 92-2-80 Expense deductions not allowable as deductions for income tax purposes. KAR Inheritance Tax K.A.R. 92-2-81 Deductions for federal estate tax. KAR Inheritance Tax K.A.R. 92-2-82 Filing of return; payment of tax; liens; interest; computations by director. KAR Inheritance Tax K.A.R. 92-2-83 Reporting adjustments of internal revenue service. KAR Inheritance Tax K.A.R. 92-2-84 Overpayment of fees. KAR Intangible Tax K.A.R. 92-16-1 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-2 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-3 revoked, T- 83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-4 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-5 revoked, E-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-6 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-7 revoked, T-83- 48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-8 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-9 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-10 and 92-16-11 revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.) KAR Intangible Tax K.A.R. 92-16-12 and 92-16-13 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-14 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-15 revoked, T- 83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-16 revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.) KAR Intangible Tax K.A.R. 92-16-17 revoked Jan. 1, 1972.) KAR Intangible Tax K.A.R. 92-16-18 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-19 revoked, T- 83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intangible Tax K.A.R. 92-16-20 and 92-16-21 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Intoxicating Liquors and Beverages K.A.R. 14-1-1 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-1 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-2 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-3 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-4 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-5 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-6 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-7 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-8 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-9 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-10 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-11 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-12 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-13 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-14 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-15 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-16 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-17 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-18 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-19 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-20 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-21 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-22 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-2-23 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-1 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-2 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-3 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-4 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-5 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-6 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-7 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-8 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-9 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-10 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-11 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-12 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-13 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-14 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-15 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-16 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-17 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-18 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-19 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-20 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-21 revoked May 1, 1982.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-22 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-23 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-24 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-25 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-26 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-27 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-28 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-29 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-30 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-31 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-32 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-33 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-34 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-35 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-36 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-37 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-38 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-39 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-40 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-41 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-3-42 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-1 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-2 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-3 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-4 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-5 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-6 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-7 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-8 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-9 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-10 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-11 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-11a revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-12 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-13 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-14 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-15 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-16 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-17 revoked May 1, 1987.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-18 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-19 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-20 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-21 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-22 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-23 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-24 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-25 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-26 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-27 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-4-28 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-5-1 Alcoholic liquor (except beer) transported into state or federal area only by bonded carriers. KAR Intoxicating Liquors and Beverages K.A.R. 14-5-2 Carriers' permits; application; fees. KAR Intoxicating Liquors and Beverages K.A.R. 14-5-3 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-5-4 Storage of alcoholic liquor and cereal malt beverage in transit in public liquor warehouses; reports of warehouseman. KAR Intoxicating Liquors and Beverages K.A.R. 14-5-5 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-5-6 Required delivery of alcoholic liquor to distributor by common carrier. KAR Intoxicating Liquors and Beverages K.A.R. 14-6-1 Containers, nature and form; change of original containers or labels. KAR Intoxicating Liquors and Beverages K.A.R. 14-6-2a revoked Sept. 17, 2010. KAR Intoxicating Liquors and Beverages K.A.R. 14-6-2 revoked May 1, 1983.) KAR Intoxicating Liquors and Beverages K.A.R. 14-6-3 revoked Sept. 17, 2010. KAR Intoxicating Liquors and Beverages K.A.R. 14-6-4 Containers of cereal malt beverage; statement of alcohol content required. KAR Intoxicating Liquors and Beverages K.A.R. 14-6-5 Labels, false representations prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-6-6 Private labels, requirements for use of. KAR Intoxicating Liquors and Beverages K.A.R. 14-7-1 revoked May 1, 1986.) KAR Intoxicating Liquors and Beverages K.A.R. 14-7-2 Beer, crowns, lids, and labels; stamping of master carton, keg shipments. KAR Intoxicating Liquors and Beverages K.A.R. 14-7-3 revoked Sept. 26, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-7-4 Alcoholic liquor and cereal malt beverage; payment of tax; bond required. KAR Intoxicating Liquors and Beverages K.A.R. 14-7-5 revoked Jan. 1, 1974.) KAR Intoxicating Liquors and Beverages K.A.R. 14-7-6 Kansas liquor stamps or strips; securing, affixation to original package; who shall affix; placing of stamps or strips. KAR Intoxicating Liquors and Beverages K.A.R. 14-7-7 revoked Jan. 1, 1974.) KAR Intoxicating Liquors and Beverages K.A.R. 14-7-8 revoked Sept. 26, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-7-9 revoked May 1, 1983.) KAR Intoxicating Liquors and Beverages K.A.R. 14-7-10 Beer distributors must provide designated geographic territory. KAR Intoxicating Liquors and Beverages K.A.R. 14-7-11 Change or modification of geographic territory. KAR Intoxicating Liquors and Beverages K.A.R. 14-7-12 Beer distributor selling outside his designated geographic territory. KAR Intoxicating Liquors and Beverages K.A.R. 14-8-1 ``Advertisement'' defined. KAR Intoxicating Liquors and Beverages K.A.R. 14-8-2 Prohibited statements and restrictions in the advertising of alcoholic liquor. KAR Intoxicating Liquors and Beverages K.A.R. 14-8-3 Public display of alcoholic liquor regulated. KAR Intoxicating Liquors and Beverages K.A.R. 14-8-4 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-5 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-6 revoked Aug. 29, 2008.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-7 House-to-house, door-to-door solicitation prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-8-8 revoked Aug. 29, 2008.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-9 revoked May 1, 1986.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-10 revoked May 1, 1986.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-11 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-12 revoked Aug. 29, 2008.) KAR Intoxicating Liquors and Beverages K.A.R. 14-8-13 revoked May 1, 1986.) KAR Intoxicating Liquors and Beverages K.A.R. 14-9-1 to 14-9-9 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-9-10 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-10-1a and 14-10-1b Revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-10-1 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-10-2 Revoked May 1, 1988. KAR Intoxicating Liquors and Beverages K.A.R. 14-10-3 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-10-4 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-10-5 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-10-6 General. KAR Intoxicating Liquors and Beverages K.A.R. 14-10-7 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-8 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-9 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-10 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-11 Value-added packages. KAR Intoxicating Liquors and Beverages K.A.R. 14-10-12 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-13 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-14 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-15 revoked Jan. 20, 2012 KAR Intoxicating Liquors and Beverages K.A.R. 14-10-16 Defective liquor containers. KAR Intoxicating Liquors and Beverages K.A.R. 14-10-17 Trade practices. KAR Intoxicating Liquors and Beverages K.A.R. 14-10-18 Repurchase by distributor; when allowed. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-2 Revoked Jan. 2, 1989. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-3 Farm winery licensee shall not be employed by a licensed club. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-4 Registration of employees; salesperson permits. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-5 Licensed warehouses. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-6 Opened containers of domestic table wine or domestic fortified wine on the licensed premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-7 Retail sales and deliveries. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-8 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-9 Farm winery or farm winery outlet licensee prohibited from warehousing domestic table wine or domestic fortified wine for consumers. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-10d revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-11-10b revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-11-10c revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-10 Reserved. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-10a revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-11-11 revoked Nov. 29, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-11-12 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-13 revoked May 1, 1985.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-14 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-11-15 Public display of domestic table wine or domestic fortified wine. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-16 Farm wineries and farm winery outlets selling at retail; marking prices; price or inventory control tags; shelf markings. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-17 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-18 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-19 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-20 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-21 revoked Jan. 2, 1989.) KAR Intoxicating Liquors and Beverages K.A.R. 14-11-22 Special order shipping; license requirements. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-23 Special order shipping. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-24 Bona fide farmers’ market sales permit. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-25 Licensee of farm winery also licensed as manufacturer. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-26 Label approval required. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-27 revoked Dec. 27, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-11-28 Sales to minors prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-11-29 Record retention; reporting requirements. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-2 Application for retail liquor license, contents, conditions and restrictions on issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-3 revoked Feb. 22, 2013 KAR Intoxicating Liquors and Beverages K.A.R. 14-13-4 Local occupation or license tax; display requirement. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-5 Retailers; employees; roster; responsibility for conduct. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-6 Change of location of business. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-7 Licenses, loss or destruction of; duplicate license. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-8 Transfer of retailer’s stock of alcoholic liquor; application for permission; seizure and sale of abandoned alcoholic liquor. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-9 Transactions prohibited; deliveries by retailer for sale or resale off licensed premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-10 Records of purchases and sales; retention of records; reports. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-11 revoked Feb. 22, 2013 KAR Intoxicating Liquors and Beverages K.A.R. 14-13-12 Defective liquor containers; repurchase by distributor; when allowed. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-13 Prohibited conduct of retailer. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-14 Management of retail liquor store by any person or entity other than the owner or owners KAR Intoxicating Liquors and Beverages K.A.R. 14-13-15 "Doing business as" names. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-16 Tasting events; requirements; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-17 Tasting events; supplier participation; requirements; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-13-18 Change of ownership; notice to director. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-2 Application for manufacturer's, distributor's, nonbeverage user's, farm winery and microbrewery license; contents, conditions and restrictions on issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-2 Application for manufacturer's, distributor's, nonbeverage user's, farm winery and microbrewery license; contents, conditions and restrictions on issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-3 Application for renewal of license, short method. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-3 Application for renewal of license, short method. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-4 Corporate licensees, change of ownership updating application, certification that new owner qualified. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-4 Corporate licensees, change of ownership updating application, certification that new owner qualified. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-5 Franchises. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-5 Franchises. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-6 revoked Jan. 3, 2003 KAR Intoxicating Liquors and Beverages K.A.R. 14-14-6a Withdrawal of inventory from the warehouse for sampling. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-6a Withdrawal of inventory from the warehouse for sampling. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-6 revoked Jan. 3, 2003 KAR Intoxicating Liquors and Beverages K.A.R. 14-14-7 Sales and transfers of alcoholic liquor by distributors authorized, export permits. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-7 Sales and transfers of alcoholic liquor by distributors authorized, export permits. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-8 Distributor's records required, reports required, filing of affidavits. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-8 Distributor's records required, reports required, filing of affidavits. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-9 Nonbeverage user licensees records required. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-9 Nonbeverage user licensees records required. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-10 Manufacturer's records required, reports required, filing of affidavits. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-10 Manufacturer's records required, reports required, filing of affidavits. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-11 Prohibited conduct of licensees. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-11 Prohibited conduct of licensees. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-12 Revoked May 27, 2005. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-12 Transportation of spirits by distributors. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-13 Permit to import small quantities of wine. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-13 Permit to import small quantities of wine. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-14 Transportation of alcoholic liquor and cereal malt beverage by distributors. KAR Intoxicating Liquors and Beverages K.A.R. 14-14-14 Transportation of alcoholic liquor and cereal malt beverage by distributors. KAR Intoxicating Liquors and Beverages K.A.R. 14-15-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-15-2 Requirement to affix keg registration tags to certain containers of beer and cereal malt beverage; applicability and instructions. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-1 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-2 revoked May 1, 1986.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-3 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-4 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-5 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-6 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-7 and 14-16-8 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-9 Revoked May 1, 1988. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-10 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-11 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-12 revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-13 Reserved. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-14 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-15 Director may revoke, suspend or involuntarily cancel licenses for violations of act or regulations; citation to licensees; hearing. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-16 Proceedings for involuntary cancellation, suspension or revocation of licenses; notice to licensee of time and place of hearing; right of licensee to appear at hearing. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-17 Hearing procedures; prehearing motions. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-18 Prehearing conference; availability; notice. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-19 Hearing procedures. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-20 revoked Aug. 10, 1992.) KAR Intoxicating Liquors and Beverages K.A.R. 14-16-21 Service of orders, decisions, directives and notices of director regarding licensees and applicants for licenses; refusal to accept service. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-22 Operation of business while license is involuntarily canceled, suspended or revoked, forbidden; when order of involuntary cancellation, suspension or revocation is effective. KAR Intoxicating Liquors and Beverages K.A.R. 14-16-23 revoked Dec. 28, 2007 KAR Intoxicating Liquors and Beverages K.A.R. 14-16-24 revoked Dec. 28, 2007 KAR Intoxicating Liquors and Beverages K.A.R. 14-16-25 KAR Intoxicating Liquors and Beverages K.A.R. 14-17-1 Surety bonds; form and requirements. KAR Intoxicating Liquors and Beverages K.A.R. 14-17-2 Sacramental wine, importation, sale, transportation, and delivery. KAR Intoxicating Liquors and Beverages K.A.R. 14-17-3 Sheriffs' sales of confiscated liquor; sheriff to make report of sales to director. KAR Intoxicating Liquors and Beverages K.A.R. 14-17-4 Subterfuge in effort to circumvent rules deemed violation. KAR Intoxicating Liquors and Beverages K.A.R. 14-17-5 Acceptance of hospitality by director and employees. KAR Intoxicating Liquors and Beverages K.A.R. 14-17-6 Acceptance of hospitality by the director; employees. KAR Intoxicating Liquors and Beverages K.A.R. 14-17-7 Determination of Kansas residency. KAR Intoxicating Liquors and Beverages K.A.R. 14-18-1 revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-2 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-3 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-4 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-5 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-6 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-7 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-8 revoked, T-88- 22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-9 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-10 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-11 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-12 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-13 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-14 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-15 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-16 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-17 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-18 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-19 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-20 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-21 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-22 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-23 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-24 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-26 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-27 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-29 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-30 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-31 revoked May 1, 1987.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-32 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-18-33 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-1 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-1b revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-1a revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-2 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-3 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-4a Liquor pool; storage. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-4 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-5 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-6 and 14-19-7 revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-8 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-9 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-10 revoked May 1, 1982.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-11 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-12 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-13 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-19-14 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-15 Applications and renewals; documents required. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-16 Requirements for class A club license. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-17 Issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-18 Licenses, loss or destruction of; application for and issuance of duplicate. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-19 Change of club status. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-20 Refund upon voluntary cancellation. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-21 Guests of members; reciprocal members; registration. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-22 Roster of stockholders, partners, beneficiaries or associates. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-23 Agreement for reciprocal membership. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-24 Employees; registration of same; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-25 Purchase of alcoholic liquor and cereal malt beverages; requirements and restrictions. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-26 Licensee's responsibility for conduct of business and employees. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-27 Storage of liquor; removal from club premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-28 Nontaxed liquor and refilling of containers prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-29 Cereal malt beverages; sale allowed. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-30 Minimum prices for drinks; how determined. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-31 Clubs charge the same price for the same drink all day; day defined. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-32 Licensee must pay city or county license tax before making sales. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-33 Federal retail stamp. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-34 Excise tax shall be current. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-35 Suspension and revocation; grounds for; procedure. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-36 Public functions upon licensed premises; when allowed; approval of director. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-37 Display of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-38 Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence. KAR Intoxicating Liquors and Beverages K.A.R. 14-19-39 Extension of premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-1 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-2 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-3 revoked May 1, 1982.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-4 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-5 revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-6 revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-7 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-8 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-9 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-10 revoked, T-88-22, July 1, 1987; revoked May 1, 1988.) KAR Intoxicating Liquors and Beverages K.A.R. 14-20-11 Reserved. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-15 Applications and renewals; documents required. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-16 Requirements for class B club license. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-17 Issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-18 Licenses, loss or destruction of; application for and issuance of duplicate. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-19 Change of club status. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-20 Refund upon voluntary cancellation. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-21 Guests of members; reciprocal members; registration. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-22 Roster of members. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-23 Agreement for reciprocal membership. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-24 Restaurant clubs; criteria for determination; gross receipts affidavit; estimates. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-25 Temporary memberships; granting, records, and billing. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-26 Employees; registration of same; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-27 Purchase of alcoholic liquor and cereal malt beverages; requirements and restrictions. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-28 Licensee's responsibility for conduct of business and employees. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-29 Storage of liquor; removal from club premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-30 Nontaxed liquor and refilling of containers prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-31 Cereal malt beverages; sale allowed. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-32 Minimum prices for drinks; how determined. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-33 Clubs charge the same price for the same drink all day; day defined. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-34 Licensee must pay city or county license tax before making sales. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-35 Federal retail stamp. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-36 Excise tax shall be current. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-37 Suspension and revocation; grounds for; procedure. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-38 Public functions upon licensed premises; when allowed; approval of director. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-39 Display of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-40 Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence. KAR Intoxicating Liquors and Beverages K.A.R. 14-20-41 Extension of premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-2 Applications and renewals; documents required. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-3 Requirements for drinking establishment license. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-4 Issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-5 Licenses, loss or destruction of; application for and issuance of duplicate. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-6 Change of drinking establishment status. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-7 Refund upon cancellation. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-8 Restaurant drinking establishments; criteria for determination; gross receipts affidavit; estimates. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-9 Employees; registration of same; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-10 Purchase of alcoholic liquor and cereal malt beverages; requirements and restrictions. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-11 Licensee's responsibility for conduct of business and employees. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-12 Storage of liquor; removal from drinking establishment premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-13 Nontaxed liquor and refilling of containers prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-14 Cereal malt beverages; sale allowed. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-15 Minimum prices for drinks; how determined. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-16 Drinking establishments charge the same price for the same drink all day; day defined. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-17 Licensee must pay city or county license tax before making sales. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-18 Federal retail stamp. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-19 Excise tax shall be current. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-20 Suspension and revocation; grounds for; procedure. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-21 Extension of premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-21-22 Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-2 Applications and renewals; documents required. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-3 Requirements for caterer's license. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-4 Issuance of license. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-5 Licenses, loss or destruction of; application for and issuance of duplicate. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-6 Events; filings; notice; food sales required. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-7 Refund upon voluntary cancellation. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-8 Drinking establishments/caterer criteria for determination; gross receipts affidavit; estimates. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-9 Employees; registration of same; those prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-10 Purchase of alcoholic liquor; requirements and restrictions. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-11 Caterer's responsibility for conduct of business and employees. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-12 Storage of liquor. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-13 Removal of liquor from event premises prohibited; alcoholic liquor sales by caterer and drinking establishment licensees. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-14 Nontaxed liquor and individual alcoholic liquor on event premises prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-15 Reserved. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-17 Caterers charge the same price for the same drink all day; day defined. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-19 Excise tax shall be current. KAR Intoxicating Liquors and Beverages K.A.R. 14-22-20 Suspension and revocation; grounds for; procedure. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-1 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-2 Applications; documents required. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-3 Requirements for temporary permit. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-4 Issuance of permit. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-5 Events; filings; notice; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-6 Refund upon voluntary cancellation. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-7 Employees; prohibitions. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-8 Purchase of alcoholic liquor; requirements and restrictions. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-9 Permit holder's responsibility for conduct at event. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-10 Removal of liquor from event premises prohibited; boundary requirement. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-11 Nontaxed liquor; individual bringing alcoholic liquor on to permitted premises. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-12 Minimum prices for drinks; how determined. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-13 Charge the same price for the same drink all day; day defined. KAR Intoxicating Liquors and Beverages K.A.R. 14-23-14 revoked Aug. 6, 1990.) KAR Intoxicating Liquors and Beverages K.A.R. 14-23-15 Suspension and revocation; grounds for; procedure. KAR Intoxicating Liquors and Beverages K.A.R. 14-24-1 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-24-2 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-24-3 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-24-4 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-24-5 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 14-24-6 revoked Sept. 17, 2010 KAR Intoxicating Liquors and Beverages K.A.R. 92-24-1 to 92-24-8 revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.) KAR Intoxicating Liquors and Beverages K.A.R. 92-24-9 Definitions. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-10 Registration certificates; application; display; revocation. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-11 Application of tax. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-12 Sales tax inapplicable. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-13 Assumption of tax by licensee prohibited. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-14 Time for returns and payment of tax; forms. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-15 Records required. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-16 Source record requirements. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-17 Daily summary. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-18 Licensee's inventory; sales slips. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-19 Price listing statements. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-20 revoked May 1, 1988 KAR Intoxicating Liquors and Beverages K.A.R. 92-24-21 Report of alcoholic liquor lost through theft or disaster. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-22 Determination of tax liability; presumption of taxable disposition. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-23 Bond. KAR Intoxicating Liquors and Beverages K.A.R. 92-24-24 Duty of licensees discontinuing business. KAR Kansas Compensating Tax K.A.R. 92-7-1 revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked, Jan. 1, 1972.) KAR Kansas Compensating Tax K.A.R. 92-20-1 Purposes. KAR Kansas Compensating Tax K.A.R. 92-20-2a Transactions on which tax applies. KAR Kansas Compensating Tax K.A.R. 92-20-2 revoked May 1, 1987.) KAR Kansas Compensating Tax K.A.R. 92-20-3 Sales tax rules and regulations also apply to compensating tax. KAR Kansas Compensating Tax K.A.R. 92-20-4 Purchase price, consideration, trade-ins. KAR Kansas Compensating Tax K.A.R. 92-20-5 Payment of tax. KAR Kansas Compensating Tax K.A.R. 92-20-6 Filing of returns. KAR Kansas Compensating Tax K.A.R. 92-20-7 Registration of out-of-state retailers; collection of tax by retailers. KAR Kansas Compensating Tax K.A.R. 92-20-8 Delivery. KAR Kansas Compensating Tax K.A.R. 92-20-9 Application for certificates. KAR Kansas Compensating Tax K.A.R. 92-20-10 revoked May 1, 1987.) KAR Kansas Compensating Tax K.A.R. 92-20-11 Revoked August 23, 2002. KAR Kansas Compensating Tax K.A.R. 92-20-12 Sales tax exemptions also apply to compensating tax. KAR Kansas Compensating Tax K.A.R. 92-20-13 Property formerly used in another state. KAR Kansas Compensating Tax K.A.R. 92-20-14 Purchases other than at retail; property used in processing. KAR Kansas Compensating Tax K.A.R. 92-20-15 Property already subjected to sales or use tax. KAR Kansas Compensating Tax K.A.R. 92-20-16 Railroads--interstate commerce. KAR Kansas Compensating Tax K.A.R. 92-20-17 Airlines--interstate com- merce. KAR Kansas Compensating Tax K.A.R. 92-20-18 Motor carriers--interstate commerce. KAR Kansas Compensating Tax K.A.R. 92-20-19 Pipelines--interstate commerce. KAR Kansas Compensating Tax K.A.R. 92-20-20 Radio broadcasting and television stations--interstate commerce. KAR Kansas Compensating Tax K.A.R. 92-20-21 Telephone and telegraph companies--interstate commerce. KAR Kansas Retailers' Sales Tax K.A.R. 92-6-1 revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.) KAR Kansas Retailers' Sales Tax K.A.R. 92-15-1 revoked May 1, 1983 KAR Kansas Retailers' Sales Tax K.A.R. 92-15-2 revoked May 1, 1983 KAR Kansas Retailers' Sales Tax K.A.R. 92-15-3 Change of name, address, or ownership. KAR Kansas Retailers' Sales Tax K.A.R. 92-15-4 Registration not assignable. KAR Kansas Retailers' Sales Tax K.A.R. 92-15-5 revoked May 1, 1983 KAR Kansas Retailers' Sales Tax K.A.R. 92-15-6 Bond; time in effect. KAR Kansas Retailers' Sales Tax K.A.R. 92-15-7 revoked May 1, 1983 KAR Kansas Retailers' Sales Tax K.A.R. 92-15-8 Bond; release. KAR Kansas Retailers' Sales Tax K.A.R. 92-15-9 to 92-15-12 revoked May 1, 1983 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-1 revoked May 1, 1987.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-1b Collection schedules for state and local sales tax. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-1a Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-2 Revoked August 23, 2002. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-2a Registration certificates. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-3 revoked April 1, 2011 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-3a Credit sales, conditional sales, and other sales and service transactions that allow deferred payment. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-3b Allowances for bad debts. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-3c Repossessed goods. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-4a revoked July 27, 2001 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-4 revoked May 1, 1987.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-4b Recordkeeping requirements. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-5 revoked Dec. 13, 2002 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-5a Extension of time for filing a return. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-6 Revoked August 23, 2002. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-6a Retailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-7 Leased departments. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-8 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-9 revoked May 1, 1988.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-10 revoked April 1, 2011 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-11 Property purchased for resale, but used by purchaser. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-12 Newspapers, magazines, periodicals, trade journals, publications and other printed matter. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-13 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-13a Florists. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-14 revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-15 Undertakers and funeral directors. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-16 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-16a Gifts, premiums, prizes, coupons, and rebates. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-16b revoked April 1, 2011 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-17 revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-18a Signs and billboards. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-18 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-19 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-20 Gas, water, certain fuel and electricity. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-21 Meals or drinks. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-22 revoked Dec. 13, 2002 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-22b Charges for participation in recreational activities. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-22a Admissions. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-23 revoked Dec. 13, 2002 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-23a Coin-operated devices, including vending machines. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-24 Renting of rooms by hotels; taxable property and services. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-25 revoked May 1, 1987.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-25b Exemption Certificates. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-25a Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-26 revoked May 1, 1987.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-27 revoked May 1, 1987.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-27a Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-28 Motor carriers. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-29 Sales in interstate commerce. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-30a Motor vehicles or trailers. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-30 Motor vehicles or trailers; isolated or occasional sales. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-31 revoked May 1, 1988.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-32 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-33 Permanent extensions of time to file sales and use tax returns. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-34 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-35 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-35a Securities: surety bonds, escrow accounts, and cash bonds. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-36 Jeopardy assessments. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-37 Natural gas, electricity, heat and water; sales to residential premises. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-38 Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-39 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-40 revoked April 1, 2011. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-41 revoked May 1, 1988.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-42 revoked April 1, 2011 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-43 Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-44 Sampling methods. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-45 Audit facilities. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-46 Selling price. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-47 ``Retailer. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-49 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-49a Revoked May 27, 2005 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-49d Review of refund applications; processing of refund claims. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-49c Refund applications; refund claims; required forms. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-49b Returned goods. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-50 revoked Dec. 13, 2002 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-51 Gratuities, service charges and minimum charges. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-52 Agency relationships; direct purchases. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-53 Consumed in production. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-54 Ingredient or component part. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-55a revoked April 13, 2007 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-55b Operating leases KAR Kansas Retailers' Sales Tax K.A.R. 92-19-56 Coins, bullion, stamps, antiques, collectables, commemoratives, and similar items. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-57 Sales tax on motor fuels, special fuels, liquefied petroleum and other fuels. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-58 Revenue rulings. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-59 Private letter rulings. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-60 Reserved. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-61 Revoked August 23, 2002.. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-61a Retailers' responsibility to collect sales tax; presumption of taxability. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-62 Warranties, service and maintenance contracts. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-63 Limitations. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-64 revoked July 27, 2001 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-64a Responsible individuals. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-65 Medical equipment and supplies. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-66c Purchase and lease of tools and equipment. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-66 Contractors, subcontractors and repairmen; purchases of material. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-66a Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-66d Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-66b Labor services. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-66e Project exemptions. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-67 Sales by corporations, businesses, organizations and associations organized not-for-profit. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-68 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-69 Caterers. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-70 revoked June 20, 2008 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-71 Mobile phone, cellular phone, beeper and similar services. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-72 Retail sales between related entities. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-73 Membership fees and dues. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-74 Accounting periods; monthly filing of returns. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-75 revoked July 27, 2001 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-76 Sales to political subdivisions of the state of Kansas. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-77 Sales to the United States, its agencies and instrumentalities. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-78 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-19-79 Oil, gas and water wells. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-80 revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.) KAR Kansas Retailers' Sales Tax K.A.R. 92-19-81 Abatement of final tax liabilities. KAR Kansas Retailers' Sales Tax K.A.R. 92-19-82 Direct pay permits. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-1 State sales tax regulations. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-2 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) KAR Kansas Retailers' Sales Tax K.A.R. 92-21-3 Registration. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-4 Interest--penalties--limitations-- procedure. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-5 Filing of returns. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-6 Application of local sales tax. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-7 revoked April 13, 2007 KAR Kansas Retailers' Sales Tax K.A.R. 92-21-8 revoked April 13, 2007 KAR Kansas Retailers' Sales Tax K.A.R. 92-21-9 Place of sale--telephone-- gas--water--electricity--heat. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-10 revoked April 13, 2007 KAR Kansas Retailers' Sales Tax K.A.R. 92-21-11 Place of sale--no fixed place of business. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-12 Place of business--auctioneers. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-13 Place of business--vending machines. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-14 Place of business; sales from vehicle. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-15 Place of sale--meals, food and drinks sold on common carriers. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-16 revoked April 13, 2007 KAR Kansas Retailers' Sales Tax K.A.R. 92-21-17 revoked April 13, 2007. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-18 Revoked June 26, 1998 KAR Kansas Retailers' Sales Tax K.A.R. 92-21-19 Gross receipts as applied to local sales tax. KAR Kansas Retailers' Sales Tax K.A.R. 92-21-20 revoked May 1, 1987.) KAR Kansas Retailers' Sales Tax K.A.R. 92-21-21 Revoked June 26, 1998 KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-1 revoked, E-73- 20, July 1, 1973; revoked Jan. 1, 1974.) KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-2 revoked, E-73- 20, July 1, 1973; revoked Jan. 1, 1974.) KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-3 revoked, E-73- 20, July 1, 1973; revoked Jan. 1, 1974.) KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-4 LP gas withdrawn from a motor vehicle’s cargo tank and used to propel the vehicle on public highways. KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-5 Records. KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-6 Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals. . KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-7 Special LP-gas permits. KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-8 License applications; bond requirements. KAR Liquefied Petroleum Fuel Tax K.A.R. 92-14-9 Taxation of compressed natural gas; conversion formula. KAR Motor Vehicle Fuel Tax K.A.R. 92-3-1 to revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.) KAR Motor Vehicle Fuel Tax K.A.R. 92-3-4 Export fuels; exemption claims. KAR Motor Vehicle Fuel Tax K.A.R. 92-3-5 revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.) KAR Motor Vehicle Fuel Tax K.A.R. 92-3-6 Marking of vehicles transporting liquid fuels. KAR Motor Vehicle Fuel Tax K.A.R. 92-3-7 Vehicles; separate delivery apparatus for each compartment; exception.