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KARAlcoholic Beverage Control
Intoxicating Liquors and Beverages
K.A.R. 14-20-14Definitions.
KARAlcoholic Beverage Control
Intoxicating Liquors and Beverages
K.A.R. 14-22-16Minimum prices for drinks; how determined.
KARAlcoholic Beverage Control
Intoxicating Liquors and Beverages
K.A.R. 14-22-18Federal retail stamp.
KARAllK.A.R. 53-3-1General records retention and disposition schedule for state agencies.
KARAllK.A.R. 53-4-1Records Officer.
KARAllK.A.R. 92-1-1revoked March 29, 2002
KARAllK.A.R. 92-1-2revoked March 29, 2002
KARAllK.A.R. 92-1-3revoked March 29, 2002
KARAllK.A.R. 92-1-4revoked May 1, 1988.)

KARAllK.A.R. 92-1-5revoked May 1, 1988.)

KARAllK.A.R. 92-1-6revoked May 1, 1988.)

KARAllK.A.R. 92-1-7revoked May 1, 1988.)

KARAllK.A.R. 92-1-8revoked May 1, 1988.)

KARAllK.A.R. 92-9-1Bidders; notice; form of bids.
KARAllK.A.R. 92-9-2Cash bonus; rental.
KARAllK.A.R. 92-9-3Survey; expense of.
KARAllK.A.R. 92-9-4Wells; operation and management.
KARAllK.A.R. 92-9-5Location of operations.
KARAllK.A.R. 92-9-6aReturns; rates and restrictions.
KARAllK.A.R. 92-9-6revoked July 3, 1989.)

KARAllK.A.R. 92-9-7revoked March 29, 2002
KARAllK.A.R. 92-9-8revoked July 27, 2001
KARBingoK.A.R. 92-23-1 to 92-23-3revoked May 1, 1985.)

KARBingoK.A.R. 92-23-4Reserved.
KARBingoK.A.R. 92-23-9revoked February 12, 2016
KARBingoK.A.R. 92-23-10revoked February 12, 2016
KARBingoK.A.R. 92-23-11revoked February 12, 2016
KARBingoK.A.R. 92-23-12revoked February 12, 2016
KARBingoK.A.R. 92-23-13revoked February 12, 2016
KARBingoK.A.R. 92-23-14revoked February 12, 2016
KARBingoK.A.R. 92-23-15revoked February 12, 2016
KARBingoK.A.R. 92-23-16revoked February 12, 2016
KARBingoK.A.R. 92-23-17revoked February 12, 2016
KARBingoK.A.R. 92-23-18revoked February 12, 2016
KARBingoK.A.R. 92-23-19revoked February 12, 2016
KARBingoK.A.R. 92-23-20revoked February 12, 2016
KARBingoK.A.R. 92-23-21revoked February 12, 2016
KARBingoK.A.R. 92-23-22revoked February 12, 2016
KARBingoK.A.R. 92-23-23revoked February 12, 2016
KARBingoK.A.R. 92-23-24Reserved
KARBingoK.A.R. 92-23-25revoked February 12, 2016
KARBingoK.A.R. 92-23-26Reserved.
KARBingoK.A.R. 92-23-2792-23-27 to 92-23-28 Authorized
KARBingoK.A.R. 92-23-29 to 92-23-36Reserved.
KARBingoK.A.R. 92-23-30revoked February 12, 2016
KARBingoK.A.R. 92-23-31revoked February 12, 2016
KARBingoK.A.R. 92-23-37revoked February 12, 2016
KARBingoK.A.R. 92-23-38arevoked February 12, 2016
KARBingoK.A.R. 92-23-38revoked February 12, 2016
KARBingoK.A.R. 92-23-39revoked February 12, 2016
KARBingoK.A.R. 92-23-40revoked February 12, 2016
KARBingoK.A.R. 92-23-41Definitions; persons conducting games of bingo; restrictions.
KARBingoK.A.R. 92-23-42Bond required for distributors
KARBingoK.A.R. 92-23-43Bingo trust bank accounts
KARBingoK.A.R. 92-23-44Schedule of games of bingo
KARBingoK.A.R. 92-23-45Handling of reusable bingo cards
KARBingoK.A.R. 92-23-46Bingo; house rules
KARBingoK.A.R. 92-23-47Display of numbered objects used in conducting games of bingo
KARBingoK.A.R. 92-23-48Bingo; procedure for correction if wrong number called
KARBingoK.A.R. 92-23-49Bingo; persons selling refreshments or performing janitorial work
KARBingoK.A.R. 92-23-50Communication of numbers needed to win prohibited
KARBingoK.A.R. 92-23-51Disputed game of bingo
KARBingoK.A.R. 92-23-52Bingo; multiple winners
KARBingoK.A.R. 92-23-53Verification of winners
KARBingoK.A.R. 92-23-54Bingo; reduction in value of prizes
KARBingoK.A.R. 92-23-55Cashing of prize checks
KARBingoK.A.R. 92-23-56Bingo; instant bingo
KARBingoK.A.R. 92-23-57Bingo; records; inspection; preservation
KARBingoK.A.R. 92-23-58Bingo; filing of returns; notice; hearings
KARBingoK.A.R. 92-23-59Due date of tax return by distributors
KARBingoK.A.R. 92-23-70Charitable raffles; definitions
KARBingoK.A.R. 92-23-71Licensing requirements; renewals
KARBingoK.A.R. 92-23-72Charitable raffle ticket requirements
KARBingoK.A.R. 92-23-73Conduct of charitable raffle
KARBingoK.A.R. 92-23-74Awarding charitable raffle prizes
KARBingoK.A.R. 92-23-75Reporting requirements; recordkeeping
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-1revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-2revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-3revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-4revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-5revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-6revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-7revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-8revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-9revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-10revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-11revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-12revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-13revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-14revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-15revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-16revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-17revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 14-12-18revoked Jan. 3, 2003
KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-1revoked May
1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-2revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-3revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-4revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-5revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-6revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-7revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-8revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-9revoked Jan. 1, 1972.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-9arevoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-10revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-11revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-12revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-13revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-14revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-15revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-16revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-17revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-18revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-19revoked May 1, 1987.)

KARCereal Malt Beverages and Malt ProductsK.A.R. 92-8-20revoked March 29, 2002
KARCigarette and Tobacco ProductsK.A.R. 92-5-1Distinguished; wholesaler-re-
tailer licenses.
KARCigarette and Tobacco ProductsK.A.R. 92-5-2Vending machines; owner display; record.
KARCigarette and Tobacco ProductsK.A.R. 92-5-3Manufacturer's salespersons.
KARCigarette and Tobacco ProductsK.A.R. 92-5-4revoked March 22, 2002
KARCigarette and Tobacco ProductsK.A.R. 92-5-5Interstate shipment, exemptions; transporting unstamped cigarettes.
KARCigarette and Tobacco ProductsK.A.R. 92-5-6Wholesaler; receiving stamped cigarettes.
KARCigarette and Tobacco ProductsK.A.R. 92-5-7Wholesaler; separate locations, bond.
KARCigarette and Tobacco ProductsK.A.R. 92-5-8Wholesaler; trucker, salesperson.
KARCigarette and Tobacco ProductsK.A.R. 92-5-9Redemption of unused stamps.
KARCigarette and Tobacco ProductsK.A.R. 92-5-10Cigarettes unfit for sale.
KARCigarette and Tobacco ProductsK.A.R. 92-5-11revoked March 22, 2002
KARCigarette and Tobacco ProductsK.A.R. 92-5-12Bond; cancellations.
KARCigarette and Tobacco ProductsK.A.R. 92-5-13Credits.
KARCigarette and Tobacco ProductsK.A.R. 92-5-14Vending machines; cigarette sales only.
KARCigarette and Tobacco ProductsK.A.R. 92-17-1Terms; distributor, retailer.
KARCigarette and Tobacco ProductsK.A.R. 92-17-2Imposition of tax.
KARCigarette and Tobacco ProductsK.A.R. 92-17-3Applications; forms.
KARCigarette and Tobacco ProductsK.A.R. 92-17-4Distributor's bond.
KARCigarette and Tobacco ProductsK.A.R. 92-17-5Bond; cancellations.
KARCigarette and Tobacco ProductsK.A.R. 92-17-6Refund or credit of exempt tobacco products.
KARCigarette and Tobacco ProductsK.A.R. 92-57-1Definitions for consumable materials
KARCigarette and Tobacco ProductsK.A.R. 92-57-2Registration requirements for distributors
KARCigarette and Tobacco ProductsK.A.R. 92-57-3Tax on consumable materials
KARCigarette and Tobacco ProductsK.A.R. 92-57-4Record Keeping for consumable materials
KARCigarette and Tobacco ProductsK.A.R. 92-57-5Monthly returns
KARCorporate Income TaxK.A.R. 92-12-114Determining transportation income within a unitary group.
KARCorporate Income Tax
Individual Income Tax
K.A.R. 92-12-109Report of income adjusted by internal revenue service.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-113Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-120Definition of qualified taxpayer.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-121Incurred qualified expenditures.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-130Amount of tax credit.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-141Tax credit agreement.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-142Tax credit application.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-143Quarterly reports.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-144Reallocation of credits.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-145Transfer of tax credits.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-146Definitions
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-147Tax credit agreement.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-148Tax credit application.
KARCorporate Income Tax
Individual Income Tax
Privilege
K.A.R. 92-12-149Quarterly reports.
KARCorporation Franchise
Individual Income Tax
Privilege
K.A.R. 92-12-140Definitions.
KARFood Sales Tax RefundK.A.R. 92-19-200Refund of sales tax paid upon food; definitions of ‘‘member of a household.’’
KARFood Sales Tax RefundK.A.R. 92-19-201Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence.
KARFood Sales Tax RefundK.A.R. 92-19-202Refund of sales tax paid upon food; right of representative to make a claim on behalf of claimant.
KARFood Sales Tax RefundK.A.R. 92-19-203Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund.
KARHomestead Property Tax RefundsK.A.R. 92-22-1revoked, L.
1980, ch. 342, May 1, 1980.)

KARHomestead Property Tax RefundsK.A.R. 92-22-2revoked, E-80-2, Jan. 18, 1979; revoked May 1,
1979.)

KARHomestead Property Tax RefundsK.A.R. 92-22-3revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-4Domicile; temporary absence.
KARHomestead Property Tax RefundsK.A.R. 92-22-5Homestead used for rental or business purposes.
KARHomestead Property Tax RefundsK.A.R. 92-22-6revoked May 1,
1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-7revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-8Proof of disability.
KARHomestead Property Tax RefundsK.A.R. 92-22-9revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-10revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-11Household income.
KARHomestead Property Tax RefundsK.A.R. 92-22-12Ownership; definitions.
KARHomestead Property Tax RefundsK.A.R. 92-22-13revoked May 1,
1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-14Rent constituting property taxes accrued; services.
KARHomestead Property Tax RefundsK.A.R. 92-22-15revoked May 1,
1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-16revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-17Exercise of right to file claim on behalf of claimant.
KARHomestead Property Tax RefundsK.A.R. 92-22-18Death of claimant subsequent to filing claim; disbursement of refund.
KARHomestead Property Tax RefundsK.A.R. 92-22-19revoked April 19, 2002
KARHomestead Property Tax RefundsK.A.R. 92-22-20revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-21revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-22revoked April 19, 2002
KARHomestead Property Tax RefundsK.A.R. 92-22-23Computation of amount of claim; rental and ownership of a homestead during the same calendar year.
KARHomestead Property Tax RefundsK.A.R. 92-22-24revoked April 19, 2002
KARHomestead Property Tax RefundsK.A.R. 92-22-25Proof in support of claim.
KARHomestead Property Tax RefundsK.A.R. 92-22-26revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-27 to 92-22-29revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-30revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-31revoked May 1, 1986.)

KARHomestead Property Tax RefundsK.A.R. 92-22-32Homestead; charges for services, furniture, personal property, etc.
KARHomestead Property Tax RefundsK.A.R. 92-22-33Dependent children of claimant.
KARHomestead Property Tax RefundsK.A.R. 92-22-34Complete filing required.
KARIndividual Income TaxK.A.R. 92-4-1revoked Jan. 1, 1968.)

KARIndividual Income TaxK.A.R. 92-12-4aResident individual.
KARIndividual Income TaxK.A.R. 92-12-66aAbatement of final tax liabilities.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-1revoked May 1,
1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-1revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-2revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-2revoked March 29, 200
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-3revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-3revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-4revoked March 24, 2006
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-4revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-5revoked March 24, 2006
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-5revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-6Resident status of certain individuals.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-6revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-7revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-7revoked May 1,
1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-8revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-8Corporation.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-9revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-9revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-10revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-11revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-11Credits for income taxes paid to other states.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-12revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-12revoked, E-80-2, Jan. 18, 1979;
revoked May 1, 1979.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-13revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-13revoked,
E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-14revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-14Persons and organizations exempt from Kansas income tax.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-15revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-15revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-16Change of accounting period.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-16revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-17revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-17revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-18revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-19revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-19Limitation of tax-spreadback rule.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-20revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-20Change from accrual to installment method of accounting.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-21revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-21revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-22revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-22revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-23revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12a-23revoked March 29, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-24revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-25revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-27Kansas deduction of an individual.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-28revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-29revoked May 10, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-30revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-31revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-32revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-33revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-34revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-35revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-36revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-37revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-38revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-39revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-40revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-41revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-42revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-43revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-44revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-45revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-47Distribution withholding.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-48revoked May
1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-49revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-50revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-51revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-52Consolidated returns.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-53Methods of determining income allocable to Kansas business.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-54revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-55Returns; who shall file.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-56revoked May 10, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-57Records and income tax forms.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-58Payment of tax; receipt; insufficient fund checks.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-59revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-60revoked, L. 1980, ch. 344, May 1, 1980.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-61revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-62revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-63revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-64Claims for refund by taxpayers.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-65Powers of the director of taxation.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-66revoked July 27, 2001
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-67Extension of time for filing returns.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-68revoked May 10, 2002
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-69revoked, L. 1980, ch. 344, May 1, 1980.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-70revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-71Business and nonbusiness income defined.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-72Two or more businesses of a single taxpayer.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-73Business and nonbusiness income; application of definitions.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-74Proration of deductions.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-75Definitions.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-76Apportionment.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-77Combined income method of reporting.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-78Allocation.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-79Consistency and uniformity in reporting.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-80Taxable in another state; in general.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-81Taxable 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).
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-82Taxable in another state; when a state has jurisdiction to subject a
taxpayer to a net income tax.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-83Apportionment formula.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-84Property factor; in general.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-85Property factor; property used for the production of business income.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-86Property factor; consistency in reporting.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-87Property factor; numerator.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-88Property factor; valuation of owned property.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-89Property factor; valuation of rented property.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-90Property factor; averaging property values.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-91Payroll factor; in general.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-92Payroll factor; denominator.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-93Payroll factor; numerator.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-94Payroll factor; compensation paid in this state.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-95Sales factor; in general.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-96Sales factor; denominator.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-97Sales factor; numerator.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-98Sales factor; sales of tangible personal property in this state.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-99Sales factor; sales of tangible personal property to United States
government in this state.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-100Sales factor; sales other than sales of tangible personal property
in this state.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-101Special rules; in general.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-102Special rules; property factor.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-103Special rules; sales factor.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-104revoked May 1, 1982.)

KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-105Contribution to income; debtor setoff.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-106Composite returns for nonresident partners and shareholders.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-107and 92-12-108 Reserved.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-110Combined income method of reporting; surtax exemption.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-111Special rules; airlines.
KARIndividual Income Tax
Corporate Income Tax
K.A.R. 92-12-112Sales factor numerator; assignment of sales of a corporation which
is a member of a unitary group of corporations.
KARInheritance TaxK.A.R. 92-2-1revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-3revoked, E-80-26, Dec. 12,
1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-4revoked, E-80-26, Dec. 12, 1979;
revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-6revoked, E-80-26,
Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-7revoked, E-80-26, Dec. 12, 1979; revoked May 1,
1980.)

KARInheritance TaxK.A.R. 92-2-8revoked May 1,
1978.)

KARInheritance TaxK.A.R. 92-2-9revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-10revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-11revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-12revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-14revoked,
E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-15revoked, E-80-26, Dec. 12, 1979;
revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-17revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-18revoked,
E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-38revoked May 1, 1978.)

KARInheritance TaxK.A.R. 92-2-39revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)

KARInheritance TaxK.A.R. 92-2-42revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-43revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-44revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-45revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-46revoked, E-
81-16, June 25, 1980; revoked May 1, 1981.)

KARInheritance TaxK.A.R. 92-2-47revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-48revoked, E-81-16, June 25, 1980; revoked
May 1, 1981.)

KARInheritance TaxK.A.R. 92-2-49revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-50revoked May
1, 1986.)

KARInheritance TaxK.A.R. 92-2-51revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-52revoked May 1, 1983.)

KARInheritance TaxK.A.R. 92-2-53revoked May 1, 1986.)

KARInheritance TaxK.A.R. 92-2-54Transfer of assets prior to payment of tax.
KARInheritance TaxK.A.R. 92-2-55revoked May 1, 1983.)

KARInheritance TaxK.A.R. 92-2-56Family settlement agreements.
KARInheritance TaxK.A.R. 92-2-57Distributees; prior transfers between class A distributees.
KARInheritance TaxK.A.R. 92-2-58Debts forgiven by will.
KARInheritance TaxK.A.R. 92-2-59Surviving spouses.
KARInheritance TaxK.A.R. 92-2-60Charitable distributees.
KARInheritance TaxK.A.R. 92-2-61Qualified terminable interest property election.
KARInheritance TaxK.A.R. 92-2-62Tax to residue.
KARInheritance TaxK.A.R. 92-2-63Additional tax; credit for state death taxes.
KARInheritance TaxK.A.R. 92-2-64Minimum tax; credit for state death taxes.
KARInheritance TaxK.A.R. 92-2-65Proration of credit for state death taxes; tax chargeable against
distributee's interests.
KARInheritance TaxK.A.R. 92-2-66Valuation of property included in the gross estate.
KARInheritance TaxK.A.R. 92-2-67Special valuation of certain farm and closely held business
properties.
KARInheritance TaxK.A.R. 92-2-68Exclusion of certain farm and closely held business properties from
gross estate.
KARInheritance TaxK.A.R. 92-2-69Transfers in contemplation of death.
KARInheritance TaxK.A.R. 92-2-70Transfers with retained life estate.
KARInheritance TaxK.A.R. 92-2-71Transfers taking effect at death.
KARInheritance TaxK.A.R. 92-2-72Revocable transfers.
KARInheritance TaxK.A.R. 92-2-73Annuities or other payments receivable by reason of surviving
decedent.
KARInheritance TaxK.A.R. 92-2-74Joint tenancy.
KARInheritance TaxK.A.R. 92-2-75Powers of appointment.
KARInheritance TaxK.A.R. 92-2-76Life insurance proceeds.
KARInheritance TaxK.A.R. 92-2-77Transfers for insufficient consideration.
KARInheritance TaxK.A.R. 92-2-78Proration of deductions.
KARInheritance TaxK.A.R. 92-2-79Deduction of expenses and debts.
KARInheritance TaxK.A.R. 92-2-80Expense deductions not allowable as deductions for income tax
purposes.
KARInheritance TaxK.A.R. 92-2-81Deductions for federal estate tax.
KARInheritance TaxK.A.R. 92-2-82Filing of return; payment of tax; liens; interest; computations by
director.
KARInheritance TaxK.A.R. 92-2-83Reporting adjustments of internal revenue service.
KARInheritance TaxK.A.R. 92-2-84Overpayment of fees.
KARIntangible TaxK.A.R. 92-16-1revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-2revoked, T-83-48, Dec. 22, 1982;
revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-3revoked, T-
83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-4revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-5revoked, E-83-48, Dec. 22, 1982; revoked May 1,
1983.)

KARIntangible TaxK.A.R. 92-16-6revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-7revoked, T-83-
48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-8revoked, T-83-48, Dec. 22, 1982; revoked
May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-9revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-10 and 92-16-11revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

KARIntangible TaxK.A.R. 92-16-12 and 92-16-13revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-14revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-15revoked, T-
83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-16revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

KARIntangible TaxK.A.R. 92-16-17revoked Jan. 1, 1972.)

KARIntangible TaxK.A.R. 92-16-18revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-19revoked, T-
83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARIntangible TaxK.A.R. 92-16-20 and 92-16-21revoked, T-83-48, Dec. 22, 1982; revoked May
1, 1983.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-1-1revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-1revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-2revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-3revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-4revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-5revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-6revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-7revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-8revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-9revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-10revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-11revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-12revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-13revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-14revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-15revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-16revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-17revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-18revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-19revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-20revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-21revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-22revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-2-23revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-1revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-2revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-3revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-4revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-5revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-6revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-7revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-8revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-9revoked May 1,
1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-10revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-11revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-12revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-13revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-14revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-15revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-16revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-17revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-18revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-19revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-20revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-21revoked May 1, 1982.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-22revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-23revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-24revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-25revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-26revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-27revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-28revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-29revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-30revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-31revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-32revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-33revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-34revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-35revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-36revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-37revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-38revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-39revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-40revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-41revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-3-42revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-1revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-2revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-3revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-4revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-5revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-6revoked
May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-7revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-8revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-9revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-10revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-11revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-11arevoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-12revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-13revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-14revoked
May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-15revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-16revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-17revoked May 1, 1987.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-18revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-19revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-20revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-21revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-22revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-23revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-24revoked,
E-80-28, Dec. 12, 1979; revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-25revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-26revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-27revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-4-28revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-5-1Alcoholic liquor (except beer) transported into state or federal area
only by bonded carriers.
KARIntoxicating Liquors and BeveragesK.A.R. 14-5-2Carriers' permits; application; fees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-5-3revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-5-4Storage of alcoholic liquor and cereal malt beverage in transit in
public liquor warehouses; reports of warehouseman.
KARIntoxicating Liquors and BeveragesK.A.R. 14-5-5revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-5-6Required delivery of alcoholic liquor to distributor by common carrier.
KARIntoxicating Liquors and BeveragesK.A.R. 14-6-1Containers, nature and form; change of original containers or labels.
KARIntoxicating Liquors and BeveragesK.A.R. 14-6-2arevoked Sept. 17, 2010.
KARIntoxicating Liquors and BeveragesK.A.R. 14-6-2revoked May 1,
1983.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-6-3revoked Sept. 17, 2010.
KARIntoxicating Liquors and BeveragesK.A.R. 14-6-4Containers of cereal malt beverage; statement of alcohol content required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-6-5Labels, false representations prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-6-6Private labels, requirements for use of.
KARIntoxicating Liquors and BeveragesK.A.R. 14-7-1revoked
May 1, 1986.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-7-2Beer, crowns, lids, and labels; stamping of master carton, keg
shipments.
KARIntoxicating Liquors and BeveragesK.A.R. 14-7-3revoked Sept. 26, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-7-4Alcoholic liquor and cereal malt beverage; payment of tax; bond
required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-7-5revoked Jan. 1, 1974.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-7-6Kansas liquor stamps or strips; securing, affixation to original
package; who shall affix; placing of stamps or strips.
KARIntoxicating Liquors and BeveragesK.A.R. 14-7-7revoked Jan. 1, 1974.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-7-8revoked
Sept. 26, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-7-9revoked May 1, 1983.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-7-10Beer distributors must provide designated geographic territory.
KARIntoxicating Liquors and BeveragesK.A.R. 14-7-11Change or modification of geographic territory.
KARIntoxicating Liquors and BeveragesK.A.R. 14-7-12Beer distributor selling outside his designated geographic territory.
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-1``Advertisement'' defined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-2Prohibited statements and restrictions in the advertising of alcoholic
liquor.
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-3Public display of alcoholic liquor regulated.
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-4revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-8-5revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-8-6revoked Aug. 29, 2008.)
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-7House-to-house, door-to-door solicitation prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-8revoked Aug. 29, 2008.)
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-9revoked May 1, 1986.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-8-10revoked May 1, 1986.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-8-11revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-8-12revoked Aug. 29, 2008.)
KARIntoxicating Liquors and BeveragesK.A.R. 14-8-13revoked May 1, 1986.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-9-1 to 14-9-9revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-9-10revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-10-1a and 14-10-1bRevoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-10-1revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-10-2Revoked May 1, 1988.
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-3revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-10-4revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-10-5Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-6General.
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-7revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-8revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-9revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-10revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-11Value-added packages.
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-12revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-13revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-14revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-15revoked Jan. 20, 2012
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-16Defective liquor containers.
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-17Trade practices.
KARIntoxicating Liquors and BeveragesK.A.R. 14-10-18Repurchase by distributor; when allowed.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-2Revoked Jan. 2, 1989.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-3Farm winery licensee shall not be employed by a licensed club.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-4Registration of employees; salesperson permits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-5Licensed warehouses.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-6Opened containers of domestic table wine or domestic fortified wine on the licensed premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-7Retail sales and deliveries.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-8revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-9Farm winery or farm winery outlet licensee prohibited from warehousing domestic table wine or domestic fortified wine for consumers.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-10drevoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-10brevoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-10crevoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-10Reserved.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-10arevoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-11revoked Nov. 29, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-12revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-13revoked May 1, 1985.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-14revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-15Public display of domestic table wine or domestic fortified wine.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-16Farm wineries and farm winery outlets selling at retail; marking prices; price or inventory control tags; shelf markings.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-17revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-18revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-19revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-20revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-21revoked Jan. 2, 1989.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-11-22Special order shipping; license requirements.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-23Special order shipping.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-24Bona fide farmers’ market sales permit.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-25Licensee of farm winery also licensed as manufacturer.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-26Label approval required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-27revoked Dec. 27, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-28Sales to minors prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-11-29Record retention; reporting requirements.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-2Application for retail liquor license, contents, conditions and
restrictions on issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-3revoked Feb. 22, 2013
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-4Local occupation or license tax; display requirement.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-5Retailers; employees; roster; responsibility for conduct.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-6Change of location of business.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-7Licenses, loss or destruction of; duplicate license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-8Transfer of retailer’s stock of alcoholic liquor; application for permission; seizure and sale of abandoned alcoholic liquor.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-9Transactions prohibited; deliveries by retailer for sale or resale off licensed premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-10Records of purchases and sales; retention of records; reports.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-11revoked Feb. 22, 2013
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-12Defective liquor containers; repurchase by distributor; when allowed.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-13Prohibited conduct of retailer.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-14Management of retail liquor store by any person or entity other than the owner or owners
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-15"Doing business as" names.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-16Tasting events; requirements; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-17Tasting events; supplier participation; requirements; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-13-18Change of ownership; notice to director.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-2Application for manufacturer's, distributor's, nonbeverage user's,
farm winery and microbrewery license; contents, conditions and restrictions on
issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-2Application for manufacturer's, distributor's, nonbeverage user's,
farm winery and microbrewery license; contents, conditions and restrictions on
issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-3Application for renewal of license, short method.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-3Application for renewal of license, short method.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-4Corporate licensees, change of ownership updating application,
certification that new owner qualified.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-4Corporate licensees, change of ownership updating application,
certification that new owner qualified.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-5Franchises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-5Franchises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-6revoked Jan. 3, 2003
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-6aWithdrawal of inventory from the warehouse for sampling.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-6aWithdrawal of inventory from the warehouse for sampling.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-6revoked Jan. 3, 2003
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-7Sales and transfers of alcoholic liquor by distributors authorized,
export permits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-7Sales and transfers of alcoholic liquor by distributors authorized,
export permits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-8Distributor's records required, reports required, filing of
affidavits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-8Distributor's records required, reports required, filing of
affidavits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-9Nonbeverage user licensees records required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-9Nonbeverage user licensees records required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-10Manufacturer's records required, reports required, filing of
affidavits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-10Manufacturer's records required, reports required, filing of
affidavits.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-11Prohibited conduct of licensees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-11Prohibited conduct of licensees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-12Revoked May 27, 2005.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-12Transportation of spirits by distributors.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-13Permit to import small quantities of wine.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-13Permit to import small quantities of wine.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-14Transportation of alcoholic liquor and cereal malt beverage by
distributors.
KARIntoxicating Liquors and BeveragesK.A.R. 14-14-14Transportation of alcoholic liquor and cereal malt beverage by
distributors.
KARIntoxicating Liquors and BeveragesK.A.R. 14-15-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-15-2Requirement to affix keg registration tags to certain containers of beer and cereal malt beverage; applicability and instructions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-1revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-2revoked May 1, 1986.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-3revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-4revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-5revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-6revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-7 and 14-16-8revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-9Revoked May 1, 1988.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-10revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-11revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-12revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-13Reserved.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-14Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-15Director may revoke, suspend or involuntarily cancel licenses for
violations of act or regulations; citation to licensees; hearing.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-16Proceedings for involuntary cancellation, suspension or revocation of
licenses; notice to licensee of time and place of hearing; right of licensee to
appear at hearing.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-17Hearing procedures; prehearing motions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-18Prehearing conference; availability; notice.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-19Hearing procedures.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-20revoked Aug. 10, 1992.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-16-21Service of orders, decisions, directives and notices of director
regarding licensees and applicants for licenses; refusal to accept service.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-22Operation of business while license is involuntarily canceled,
suspended or revoked, forbidden; when order of involuntary cancellation,
suspension or revocation is effective.
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-23revoked Dec. 28, 2007
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-24revoked Dec. 28, 2007
KARIntoxicating Liquors and BeveragesK.A.R. 14-16-25
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-1Surety bonds; form and requirements.
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-2Sacramental wine, importation, sale, transportation, and delivery.
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-3Sheriffs' sales of confiscated liquor; sheriff to make report of sales
to director.
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-4Subterfuge in effort to circumvent rules deemed violation.
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-5Acceptance of hospitality by director and employees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-6Acceptance of hospitality by the director; employees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-17-7Determination of Kansas residency.
KARIntoxicating Liquors and BeveragesK.A.R. 14-18-1revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-2revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-3revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-4revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-5revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-6revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-7revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-8revoked, T-88-
22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-9revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-10revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-11revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-12revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-13revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-14revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-15revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-16revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-17revoked, T-88-22, July 1, 1987; revoked May 1,
1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-18revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-19revoked, T-88-22, July 1, 1987; revoked May 1,
1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-20revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-21revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-22revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-23revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-24revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-26revoked, T-88-22, July 1, 1987; revoked May 1,
1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-27revoked, T-88-22, July 1, 1987; revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-29revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-30revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-31revoked May 1, 1987.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-32revoked, T-88-22,
July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-18-33revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-1revoked, E-80-28, Dec. 12, 1979;
revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-1brevoked, E-81-36, Dec.
10, 1980; revoked May 1, 1981.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-1arevoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-2revoked, E-80-28, Dec. 12, 1979;
revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-3revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-4aLiquor pool; storage.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-4revoked, E-80-28, Dec. 12, 1979;
revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-5revoked, E-80-28, Dec. 12,
1979; revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-6 and 14-19-7revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-8revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-9revoked, T-88-22, July 1,
1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-10revoked May 1, 1982.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-11revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-12revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-13revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-19-14Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-15Applications and renewals; documents required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-16Requirements for class A club license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-17Issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-18Licenses, loss or destruction of; application for and issuance of
duplicate.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-19Change of club status.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-20Refund upon voluntary cancellation.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-21Guests of members; reciprocal members; registration.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-22Roster of stockholders, partners, beneficiaries or associates.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-23Agreement for reciprocal membership.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-24Employees; registration of same; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-25Purchase of alcoholic liquor and cereal malt beverages; requirements
and restrictions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-26Licensee's responsibility for conduct of business and employees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-27Storage of liquor; removal from club premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-28Nontaxed liquor and refilling of containers prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-29Cereal malt beverages; sale allowed.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-30Minimum prices for drinks; how determined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-31Clubs charge the same price for the same drink all day; day defined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-32Licensee must pay city or county license tax before making sales.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-33Federal retail stamp.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-34Excise tax shall be current.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-35Suspension and revocation; grounds for; procedure.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-36Public functions upon licensed premises; when allowed; approval of
director.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-37Display of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-38Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence.
KARIntoxicating Liquors and BeveragesK.A.R. 14-19-39Extension of premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-1revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-2revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-3revoked May 1,
1982.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-4revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-5revoked, E-81-36, Dec. 10, 1980;
revoked May 1, 1981.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-6revoked, E-81-36, Dec. 10, 1980;
revoked May 1, 1981.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-7revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-8revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-9revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-10revoked, T-88-22, July 1, 1987; revoked May
1, 1988.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-20-11Reserved.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-15Applications and renewals; documents required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-16Requirements for class B club license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-17Issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-18Licenses, loss or destruction of; application for and issuance of
duplicate.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-19Change of club status.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-20Refund upon voluntary cancellation.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-21Guests of members; reciprocal members; registration.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-22Roster of members.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-23Agreement for reciprocal membership.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-24Restaurant clubs; criteria for determination; gross receipts
affidavit; estimates.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-25Temporary memberships; granting, records, and billing.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-26Employees; registration of same; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-27Purchase of alcoholic liquor and cereal malt beverages; requirements
and restrictions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-28Licensee's responsibility for conduct of business and employees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-29Storage of liquor; removal from club premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-30Nontaxed liquor and refilling of containers prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-31Cereal malt beverages; sale allowed.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-32Minimum prices for drinks; how determined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-33Clubs charge the same price for the same drink all day; day defined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-34Licensee must pay city or county license tax before making sales.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-35Federal retail stamp.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-36Excise tax shall be current.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-37Suspension and revocation; grounds for; procedure.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-38Public functions upon licensed premises; when allowed; approval of
director.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-39Display of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-40Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence.
KARIntoxicating Liquors and BeveragesK.A.R. 14-20-41Extension of premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-2Applications and renewals; documents required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-3Requirements for drinking establishment license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-4Issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-5Licenses, loss or destruction of; application for and issuance of
duplicate.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-6Change of drinking establishment status.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-7Refund upon cancellation.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-8Restaurant drinking establishments; criteria for determination; gross
receipts affidavit; estimates.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-9Employees; registration of same; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-10Purchase of alcoholic liquor and cereal malt beverages; requirements
and restrictions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-11Licensee's responsibility for conduct of business and employees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-12Storage of liquor; removal from drinking establishment premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-13Nontaxed liquor and refilling of containers prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-14Cereal malt beverages; sale allowed.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-15Minimum prices for drinks; how determined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-16Drinking establishments charge the same price for the same drink all
day; day defined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-17Licensee must pay city or county license tax before making sales.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-18Federal retail stamp.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-19Excise tax shall be current.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-20Suspension and revocation; grounds for; procedure.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-21Extension of premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-21-22Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-2Applications and renewals; documents required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-3Requirements for caterer's license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-4Issuance of license.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-5Licenses, loss or destruction of; application for and issuance of
duplicate.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-6Events; filings; notice; food sales required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-7Refund upon voluntary cancellation.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-8Drinking establishments/caterer criteria for determination; gross
receipts affidavit; estimates.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-9Employees; registration of same; those prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-10Purchase of alcoholic liquor; requirements and restrictions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-11Caterer's responsibility for conduct of business and employees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-12Storage of liquor.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-13Removal of liquor from event premises prohibited; alcoholic liquor
sales by caterer and drinking establishment licensees.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-14Nontaxed liquor and individual alcoholic liquor on event premises
prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-15Reserved.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-17Caterers charge the same price for the same drink all day; day
defined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-19Excise tax shall be current.
KARIntoxicating Liquors and BeveragesK.A.R. 14-22-20Suspension and revocation; grounds for; procedure.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-1Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-2Applications; documents required.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-3Requirements for temporary permit.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-4Issuance of permit.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-5Events; filings; notice; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-6Refund upon voluntary cancellation.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-7Employees; prohibitions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-8Purchase of alcoholic liquor; requirements and restrictions.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-9Permit holder's responsibility for conduct at event.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-10Removal of liquor from event premises prohibited; boundary requirement.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-11Nontaxed liquor; individual bringing alcoholic liquor on to permitted
premises.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-12Minimum prices for drinks; how determined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-13Charge the same price for the same drink all day; day defined.
KARIntoxicating Liquors and BeveragesK.A.R. 14-23-14revoked
Aug. 6, 1990.)

KARIntoxicating Liquors and BeveragesK.A.R. 14-23-15Suspension and revocation; grounds for; procedure.
KARIntoxicating Liquors and BeveragesK.A.R. 14-24-1revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-24-2revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-24-3revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-24-4revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-24-5revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 14-24-6revoked Sept. 17, 2010
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-1 to 92-24-8revoked,
T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

KARIntoxicating Liquors and BeveragesK.A.R. 92-24-9Definitions.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-10Registration certificates; application; display; revocation.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-11Application of tax.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-12Sales tax inapplicable.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-13Assumption of tax by licensee prohibited.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-14Time for returns and payment of tax; forms.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-15Records required.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-16Source record requirements.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-17Daily summary.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-18Licensee's inventory; sales slips.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-19Price listing statements.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-20revoked May 1, 1988
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-21Report of alcoholic liquor lost through theft or disaster.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-22Determination of tax liability; presumption of taxable disposition.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-23Bond.
KARIntoxicating Liquors and BeveragesK.A.R. 92-24-24Duty of licensees discontinuing business.
KARKansas Compensating TaxK.A.R. 92-7-1revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked, Jan. 1,
1972.)

KARKansas Compensating TaxK.A.R. 92-20-1Purposes.
KARKansas Compensating TaxK.A.R. 92-20-2aTransactions on which tax applies.
KARKansas Compensating TaxK.A.R. 92-20-2revoked May 1,
1987.)

KARKansas Compensating TaxK.A.R. 92-20-3Sales tax rules and regulations also apply to compensating tax.
KARKansas Compensating TaxK.A.R. 92-20-4Purchase price, consideration, trade-ins.
KARKansas Compensating TaxK.A.R. 92-20-5Payment of tax.
KARKansas Compensating TaxK.A.R. 92-20-6Filing of returns.
KARKansas Compensating TaxK.A.R. 92-20-7Registration of out-of-state retailers; collection of tax by
retailers.
KARKansas Compensating TaxK.A.R. 92-20-8Delivery.
KARKansas Compensating TaxK.A.R. 92-20-9Application for certificates.
KARKansas Compensating TaxK.A.R. 92-20-10revoked May 1, 1987.)

KARKansas Compensating TaxK.A.R. 92-20-11Revoked August 23, 2002.
KARKansas Compensating TaxK.A.R. 92-20-12Sales tax exemptions also apply to compensating tax.
KARKansas Compensating TaxK.A.R. 92-20-13Property formerly used in another state.
KARKansas Compensating TaxK.A.R. 92-20-14Purchases other than at retail; property used in processing.
KARKansas Compensating TaxK.A.R. 92-20-15Property already subjected to sales or use tax.
KARKansas Compensating TaxK.A.R. 92-20-16Railroads--interstate commerce.
KARKansas Compensating TaxK.A.R. 92-20-17Airlines--interstate com-
merce.
KARKansas Compensating TaxK.A.R. 92-20-18Motor carriers--interstate commerce.
KARKansas Compensating TaxK.A.R. 92-20-19Pipelines--interstate commerce.
KARKansas Compensating TaxK.A.R. 92-20-20Radio broadcasting and television stations--interstate commerce.
KARKansas Compensating TaxK.A.R. 92-20-21Telephone and telegraph companies--interstate commerce.
KARKansas Retailers' Sales TaxK.A.R. 92-6-1revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1,
1972.)

KARKansas Retailers' Sales TaxK.A.R. 92-15-1revoked May 1, 1983
KARKansas Retailers' Sales TaxK.A.R. 92-15-2revoked May 1, 1983
KARKansas Retailers' Sales TaxK.A.R. 92-15-3Change of name, address, or ownership.
KARKansas Retailers' Sales TaxK.A.R. 92-15-4Registration not assignable.
KARKansas Retailers' Sales TaxK.A.R. 92-15-5revoked May 1, 1983
KARKansas Retailers' Sales TaxK.A.R. 92-15-6Bond; time in effect.
KARKansas Retailers' Sales TaxK.A.R. 92-15-7revoked May 1, 1983
KARKansas Retailers' Sales TaxK.A.R. 92-15-8Bond; release.
KARKansas Retailers' Sales TaxK.A.R. 92-15-9 to 92-15-12revoked May 1, 1983

KARKansas Retailers' Sales TaxK.A.R. 92-19-1revoked May 1, 1987.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-1bCollection schedules for state and local sales tax.
KARKansas Retailers' Sales TaxK.A.R. 92-19-1aRevoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-2Revoked August 23, 2002.
KARKansas Retailers' Sales TaxK.A.R. 92-19-2aRegistration certificates.
KARKansas Retailers' Sales TaxK.A.R. 92-19-3revoked April 1, 2011
KARKansas Retailers' Sales TaxK.A.R. 92-19-3aCredit sales, conditional sales, and other sales and service transactions that allow deferred payment.
KARKansas Retailers' Sales TaxK.A.R. 92-19-3bAllowances for bad debts.
KARKansas Retailers' Sales TaxK.A.R. 92-19-3cRepossessed goods.
KARKansas Retailers' Sales TaxK.A.R. 92-19-4arevoked July 27, 2001
KARKansas Retailers' Sales TaxK.A.R. 92-19-4revoked May 1,
1987.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-4bRecordkeeping requirements.
KARKansas Retailers' Sales TaxK.A.R. 92-19-5revoked Dec. 13, 2002
KARKansas Retailers' Sales TaxK.A.R. 92-19-5aExtension of time for filing a return.
KARKansas Retailers' Sales TaxK.A.R. 92-19-6Revoked August 23, 2002.
KARKansas Retailers' Sales TaxK.A.R. 92-19-6aRetailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership.
KARKansas Retailers' Sales TaxK.A.R. 92-19-7Leased departments.
KARKansas Retailers' Sales TaxK.A.R. 92-19-8Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-9revoked May 1, 1988.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-10revoked April 1, 2011
KARKansas Retailers' Sales TaxK.A.R. 92-19-11Property purchased for resale, but used by purchaser.
KARKansas Retailers' Sales TaxK.A.R. 92-19-12Newspapers, magazines, periodicals, trade journals, publications and
other printed matter.
KARKansas Retailers' Sales TaxK.A.R. 92-19-13Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-13aFlorists.
KARKansas Retailers' Sales TaxK.A.R. 92-19-14revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-15Undertakers and funeral directors.
KARKansas Retailers' Sales TaxK.A.R. 92-19-16Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-16aGifts, premiums, prizes, coupons, and rebates.
KARKansas Retailers' Sales TaxK.A.R. 92-19-16brevoked April 1, 2011
KARKansas Retailers' Sales TaxK.A.R. 92-19-17revoked, E-71-21, July 1,
1971; revoked Jan. 1, 1972.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-18aSigns and billboards.
KARKansas Retailers' Sales TaxK.A.R. 92-19-18Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-19Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-20Gas, water, certain fuel and electricity.
KARKansas Retailers' Sales TaxK.A.R. 92-19-21Meals or drinks.
KARKansas Retailers' Sales TaxK.A.R. 92-19-22revoked Dec. 13, 2002
KARKansas Retailers' Sales TaxK.A.R. 92-19-22bCharges for participation in recreational activities.
KARKansas Retailers' Sales TaxK.A.R. 92-19-22aAdmissions.
KARKansas Retailers' Sales TaxK.A.R. 92-19-23revoked Dec. 13, 2002
KARKansas Retailers' Sales TaxK.A.R. 92-19-23aCoin-operated devices, including vending machines.
KARKansas Retailers' Sales TaxK.A.R. 92-19-24Renting of rooms by hotels; taxable property and services.
KARKansas Retailers' Sales TaxK.A.R. 92-19-25revoked May 1, 1987.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-25bExemption Certificates.
KARKansas Retailers' Sales TaxK.A.R. 92-19-25aRevoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-26revoked May 1, 1987.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-27revoked May 1, 1987.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-27aRevoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-28Motor carriers.
KARKansas Retailers' Sales TaxK.A.R. 92-19-29Sales in interstate commerce.
KARKansas Retailers' Sales TaxK.A.R. 92-19-30aMotor vehicles or trailers.
KARKansas Retailers' Sales TaxK.A.R. 92-19-30Motor vehicles or trailers; isolated or occasional sales.
KARKansas Retailers' Sales TaxK.A.R. 92-19-31revoked May 1, 1988.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-32Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-33Permanent extensions of time to file sales and use tax returns.
KARKansas Retailers' Sales TaxK.A.R. 92-19-34Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-35Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-35aSecurities: surety bonds, escrow accounts, and cash bonds.
KARKansas Retailers' Sales TaxK.A.R. 92-19-36Jeopardy assessments.
KARKansas Retailers' Sales TaxK.A.R. 92-19-37Natural gas, electricity, heat and water; sales to residential
premises.
KARKansas Retailers' Sales TaxK.A.R. 92-19-38Propane gas, LP-gas, coal, wood, and other fuel sources; sales to
residential premises.
KARKansas Retailers' Sales TaxK.A.R. 92-19-39Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-40revoked April 1, 2011.
KARKansas Retailers' Sales TaxK.A.R. 92-19-41revoked May 1, 1988.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-42revoked April 1, 2011
KARKansas Retailers' Sales TaxK.A.R. 92-19-43Tax due upon registration of vehicle by dealer; exception; credit
upon subsequent transfer.
KARKansas Retailers' Sales TaxK.A.R. 92-19-44Sampling methods.
KARKansas Retailers' Sales TaxK.A.R. 92-19-45Audit facilities.
KARKansas Retailers' Sales TaxK.A.R. 92-19-46Selling price.
KARKansas Retailers' Sales TaxK.A.R. 92-19-47``Retailer.
KARKansas Retailers' Sales TaxK.A.R. 92-19-49Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-49aRevoked May 27, 2005
KARKansas Retailers' Sales TaxK.A.R. 92-19-49dReview of refund applications; processing of refund claims.
KARKansas Retailers' Sales TaxK.A.R. 92-19-49cRefund applications; refund claims; required forms.
KARKansas Retailers' Sales TaxK.A.R. 92-19-49bReturned goods.
KARKansas Retailers' Sales TaxK.A.R. 92-19-50revoked Dec. 13, 2002
KARKansas Retailers' Sales TaxK.A.R. 92-19-51Gratuities, service charges and minimum charges.
KARKansas Retailers' Sales TaxK.A.R. 92-19-52Agency relationships; direct purchases.
KARKansas Retailers' Sales TaxK.A.R. 92-19-53Consumed in production.
KARKansas Retailers' Sales TaxK.A.R. 92-19-54Ingredient or component part.
KARKansas Retailers' Sales TaxK.A.R. 92-19-55arevoked April 13, 2007
KARKansas Retailers' Sales TaxK.A.R. 92-19-55bOperating leases
KARKansas Retailers' Sales TaxK.A.R. 92-19-56Coins, bullion, stamps, antiques, collectables, commemoratives, and
similar items.
KARKansas Retailers' Sales TaxK.A.R. 92-19-57Sales tax on motor fuels, special fuels, liquefied petroleum and
other fuels.
KARKansas Retailers' Sales TaxK.A.R. 92-19-58Revenue rulings.
KARKansas Retailers' Sales TaxK.A.R. 92-19-59Private letter rulings.
KARKansas Retailers' Sales TaxK.A.R. 92-19-60Reserved.
KARKansas Retailers' Sales TaxK.A.R. 92-19-61Revoked August 23, 2002..
KARKansas Retailers' Sales TaxK.A.R. 92-19-61aRetailers' responsibility to collect sales tax; presumption of taxability.
KARKansas Retailers' Sales TaxK.A.R. 92-19-62Warranties, service and maintenance contracts.
KARKansas Retailers' Sales TaxK.A.R. 92-19-63Limitations.
KARKansas Retailers' Sales TaxK.A.R. 92-19-64revoked July 27, 2001
KARKansas Retailers' Sales TaxK.A.R. 92-19-64aResponsible individuals.
KARKansas Retailers' Sales TaxK.A.R. 92-19-65Medical equipment and supplies.
KARKansas Retailers' Sales TaxK.A.R. 92-19-66cPurchase and lease of tools and equipment.
KARKansas Retailers' Sales TaxK.A.R. 92-19-66Contractors, subcontractors and repairmen; purchases of material.
KARKansas Retailers' Sales TaxK.A.R. 92-19-66aRevoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-66dRevoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-66bLabor services.
KARKansas Retailers' Sales TaxK.A.R. 92-19-66eProject exemptions.
KARKansas Retailers' Sales TaxK.A.R. 92-19-67Sales by corporations, businesses, organizations and associations
organized not-for-profit.
KARKansas Retailers' Sales TaxK.A.R. 92-19-68Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-69Caterers.
KARKansas Retailers' Sales TaxK.A.R. 92-19-70revoked June 20, 2008
KARKansas Retailers' Sales TaxK.A.R. 92-19-71Mobile phone, cellular phone, beeper and similar services.
KARKansas Retailers' Sales TaxK.A.R. 92-19-72Retail sales between related entities.
KARKansas Retailers' Sales TaxK.A.R. 92-19-73Membership fees and dues.
KARKansas Retailers' Sales TaxK.A.R. 92-19-74Accounting periods; monthly filing of returns.
KARKansas Retailers' Sales TaxK.A.R. 92-19-75revoked July 27, 2001
KARKansas Retailers' Sales TaxK.A.R. 92-19-76Sales to political subdivisions of the state of Kansas.
KARKansas Retailers' Sales TaxK.A.R. 92-19-77Sales to the United States, its agencies and instrumentalities.
KARKansas Retailers' Sales TaxK.A.R. 92-19-78Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-19-79Oil, gas and water wells.
KARKansas Retailers' Sales TaxK.A.R. 92-19-80revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.)

KARKansas Retailers' Sales TaxK.A.R. 92-19-81Abatement of final tax liabilities.
KARKansas Retailers' Sales TaxK.A.R. 92-19-82Direct pay permits.
KARKansas Retailers' Sales TaxK.A.R. 92-21-1State sales tax regulations.
KARKansas Retailers' Sales TaxK.A.R. 92-21-2revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

KARKansas Retailers' Sales TaxK.A.R. 92-21-3Registration.
KARKansas Retailers' Sales TaxK.A.R. 92-21-4Interest--penalties--limitations--
procedure.
KARKansas Retailers' Sales TaxK.A.R. 92-21-5Filing of returns.
KARKansas Retailers' Sales TaxK.A.R. 92-21-6Application of local sales tax.
KARKansas Retailers' Sales TaxK.A.R. 92-21-7revoked April 13, 2007
KARKansas Retailers' Sales TaxK.A.R. 92-21-8revoked April 13, 2007
KARKansas Retailers' Sales TaxK.A.R. 92-21-9Place of sale--telephone--
gas--water--electricity--heat.
KARKansas Retailers' Sales TaxK.A.R. 92-21-10revoked April 13, 2007
KARKansas Retailers' Sales TaxK.A.R. 92-21-11Place of sale--no fixed place of business.
KARKansas Retailers' Sales TaxK.A.R. 92-21-12Place of business--auctioneers.
KARKansas Retailers' Sales TaxK.A.R. 92-21-13Place of business--vending machines.
KARKansas Retailers' Sales TaxK.A.R. 92-21-14Place of business; sales from vehicle.
KARKansas Retailers' Sales TaxK.A.R. 92-21-15Place of sale--meals, food and drinks sold on common carriers.
KARKansas Retailers' Sales TaxK.A.R. 92-21-16revoked April 13, 2007
KARKansas Retailers' Sales TaxK.A.R. 92-21-17revoked April 13, 2007.
KARKansas Retailers' Sales TaxK.A.R. 92-21-18Revoked June 26, 1998
KARKansas Retailers' Sales TaxK.A.R. 92-21-19Gross receipts as applied to local sales tax.
KARKansas Retailers' Sales TaxK.A.R. 92-21-20revoked May 1, 1987.)

KARKansas Retailers' Sales TaxK.A.R. 92-21-21Revoked June 26, 1998
KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-1revoked, E-73-
20, July 1, 1973; revoked Jan. 1, 1974.)

KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-2revoked, E-73-
20, July 1, 1973; revoked Jan. 1, 1974.)

KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-3revoked, E-73-
20, July 1, 1973; revoked Jan. 1, 1974.)

KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-4LP gas withdrawn from a motor vehicle’s cargo tank and used to propel the vehicle on public highways.
KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-5Records.
KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-6Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals. .
KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-7Special LP-gas permits.
KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-8License applications; bond requirements.
KARLiquefied Petroleum Fuel TaxK.A.R. 92-14-9Taxation of compressed natural gas; conversion formula.
KARMotor Vehicle Fuel Tax