__ 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 Kansas Constitutional Articles Kansas Statutes Annotated Memorandums Memorandum 2020 Legislative Changes -2020 Legislative Changes- 2020 Legislative Changes Memorandum Alcoholic Beverage Control Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Corporate Income Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Gallonage Tax Grain Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Policy Council Administrative Determination Registration by FAX Memorandum All -- 2019 Legislative Changes and Enactments Memorandum All 2013 Legislative Changes & Enactments 2013 Legislative Changes & Enactments Memorandum All 2015 Legislative Changes and Enactments 2015 Legislative Changes and Enactments Memorandum All 2016 Legislative Changes and Enactments 2016 Legislative Changes and Enactments Memorandum All 2017 Legislative Changes and Enactments 2017 Legislative Changes and Enactments Memorandum All 2017 Legislative Changes & Enactments 2017 Legislative Changes & Enactments Memorandum Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Policy Council Determination Memorandum Application of Payments to Past Due Accounts Memorandum Corporate Income Tax Food Sales Tax Refund Franchise Tax Homestead Property Tax Refunds Individual Income Tax Intangible Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Property Tax Withholding and Declaration of Estimated -- 2011 Legislative Enactments and Changes Memorandum Corporate Income Tax Franchise Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Privilege -- 2007 Legislative Enactments and Changes Memorandum Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Mineral Severance Tax Privilege Withholding and Declaration of Estimated -- 2014 Legislative Changes and Enactments Memorandum Individual Income Tax Survivor Benefit Plan Military Retirement Pay Memorandum Individual Income Tax All Corporate Income Tax Withholding and Declaration of Estimated Food Sales Tax Refund Homestead Property Tax Refunds Estate Tax Kansas Retailers' Sales Tax Franchise Tax Kansas Compensating Tax -- 2009 Legislative Enactments & Changes Memorandum Individual Income Tax Homestead Property Tax Refunds Corporate Income Tax Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Food Sales Tax Refund Franchise Tax Kansas Compensating Tax Intangible Tax -- 2010 Legislative Enactments and changes Memorandum Individual Income Tax Homestead Property Tax Refunds Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Corporate Income Tax Mineral Severance Tax -- 2012 Legislative Changes & Enactments. Memorandum Kansas Retailers' Sales Tax Changes in Local Sales Tax Rates Sales Tax Rate Changes Effective October 1, 2000 Memorandum Kansas Retailers' Sales Tax Instructions to Schools Taxes paid by schools Memorandum Kansas Retailers' Sales tax Sale of Leased Vehicles Sale of Leased Vehicles Memorandum Kansas Retailers' Sales Tax Telephone and Telegraphic Co. Telephone and Telegraphic Services Memorandum Kansas Retailers' Sales Tax Leases Involving ICC Authority Memorandum Mineral Severance Tax 1984 Legislative Changes Natural Gas Exemptions/common meter Memorandum Mineral Severance Tax Crude Oil Exemptions Memorandum Motor Vehicle Fuel Tax -- Historical Petroleum Products Inspection Fee Rates from 1935 to present Memorandum Motor Vehicle Fuel Tax Environmental Assurance Fees Historical Environmental Assurance Fees from 1990 to Present. Memorandum Motor Vehicle Fuel Tax Tax Rates Historical Tax Rates from 1925 to Present Memorandum Property Tax 1999 Change in the Law --Clerical Errors Discussion of Senate Bill 11(passed by 1999 Legislative Session) relating to clerical errors. Memorandum Property Tax 1999 Legislative Changes Brief summary of all legislation enacted during the 1999 Legislative Session affecting property tax issues. Memorandum Property Tax 2000 Legislative Changes Brief summary of all legislation enacted during the 2000 Legislative Session affecting property tax issues. Memorandum Property Tax Adjustments for Occurrences of Salinity and Alkalinity Adjustments for Occurrences of Salinity and Alkalinity Memorandum Property Tax Agricultural Land Valuations Agricultural Land Valuations Memorandum Property Tax Appraisal of Commercial and Industrial Personal Property Inclusion of Sales Tax, Freight and Installation Charges as it Pertains to Personal Property Memorandum Property Tax Classification for Property Tax Purposes: Not-for-profit Country Clubs Classification for Property Tax Purposes: Not-for-profit Country Clubs Memorandum Property Tax Efficiency of Non-center Pivot Sprinkler Systems Efficiency of Non-center Pivot Sprinkler Systems Memorandum Property Tax Federal Wetlands Reserve Program Valuation of land in the Federal Wetlands Reserve Program Memorandum Property Tax Frequent Flooding Adjustments for Frequent Flooding Memorandum Property Tax Identification of non-productive (waste) land within the agricultural classification Identification of non-productive (waste) land within the agricultural classification Memorandum Property Tax Interest Rates Property Tax Interest Rates for Calendar Year 2000 Memorandum Property Tax More 1999 Legislation Implementation Guidelines for implementing Section 21 of Senate Bill 45; 1999 Legislative Session Memorandum Vehicles 1998 Legislation 1998 Legislation Memorandum Vehicles Antique Motor Vehicles Antique Motor Vehicles Memorandum Vehicles Antique Vehicles Antique Vehicles Memorandum Vehicles Attorney General's Opinion 93-80 Attorney General Opinion 93-80 Memorandum Vehicles City/County vehicle registration; polictical or subdivision vehicle registration. City/County vehicle registration; polictical or subdivision vehicle registration. Memorandum Vehicles Definition of the word "and". The meaning of the word "and" Memorandum Vehicles House Bill 2745 New Salvage Legislation House Bill 2745 New Salvage Legislation Memorandum Vehicles House Bill 2947 Speciality Plates Memo House Bill 2947 Speciality Plates Memo Memorandum Vehicles House Bill 2949 New Abandoned and Possessory Lien Legislation House Bill 2949 New Abandoned and Possessory Lien Legislation Memorandum Vehicles Joint Tenancy Opinion from Legal Services regarding joint tenancy Memorandum Vehicles Kansas Residency Requirements Kansas Residency Requirements Memorandum Vehicles Motor Carriers - antique vehicles Motor Carriers - antique vehicles Memorandum Vehicles New Legislation Requiring License Suspension or Revocation for Violation of the Tax Statutes New Legislation Requiring License Suspension or Revocation for Violation of the Tax Statutes Memorandum Vehicles New Salvage and Rebuilt Salvage Title Brands Explanation to interested parties of provisions of House Bill 2561 from the 2000 Legislative Session. Memorandum Vehicles Oil Workover Rigs Oil Workover Rigs Memorandum Vehicles Overview of New Legislation and Implementation Overview of New Legislation and Implementation Memorandum Vehicles Personal Property Assessment on Vehicles Purchased in Another State Personal Property Assessment on Vehicles Purchased in Another State Memorandum Vehicles Registration fees on ambulances. Registration fees on ambulances Memorandum Vehicles Registration of trailers. Registration of trailers. Memorandum Vehicles Sales Tax Collection to Native Americans Sales Tax Collection to Native Americans Memorandum Vehicles Second Stage Manufacturers and Converters Second Stage Manufacturers and Converters Memorandum Vehicles Senate Bill 147 Sales Tax on Isolated and Occasional Sales Senate Bill 147 Sales Tax on Isolated and Occasional Sales Memorandum Vehicles SSN's required for motor vehicle registration refunds. Requiring Taxpayer’s Social Security Number for Motor Vehicle Registration Refunds Memorandum Vehicles Towed vehicles by licensed dealers Towed vehicles by licensed dealers Memorandum Vehicles VIN verifications - insurance company - non-highway title vehicles VIN verifications - insurance company - non-highway title vehicles Memorandum Vehicles Violation of Age Restricted Driver's License-KDOR Policy and Procedure- Violation of Age Restricted Driver's License Memorandum Vehicles When a motor vehicle domiciled and operated in Kansas must obtain Kansas registration. When a motor vehicle domiciled and operated in Kansas must obtain Kansas registration. Memorandum Withholding and Declaration of Estimated Withholding Tax KW-3 When to file a KW-3 Notices Opinion Letters Private Letter Rulings Property Valuation Division, Directives Questions and Answers Revenue Rulings Session Laws