 | __ Document Type __ | ___________ Tax Type _____________ | __ Identifying Information ___ | _____________ Topic ___________________ | |
 | 2014 Enrolled Bills |
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 | 2016 Enrolled Bills |
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  | Attorney General's Opinions |
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 | Board of Tax Appeals Orders |
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 | BOTA Ruling | Corporate Income Tax | In the Matter of the Appeal of Kroger Co.,Docket No. 93-15316-DT | Whether the sale or assignment of leasehold interests is in the regular course of the taxpayer's trade or business. |  |
| BOTA Ruling | Corporate Income Tax | In the Matter of the Appeal of Mid-America Products, Inc., Docket No. 95-5999-DT | This appeal involves the computation of the income tax credit authorized by KSA 79-32,153 |  |
 | BOTA Ruling | Corporate Income Tax | In the Matter of the Appeal of MLY Liquidating Corporation Docket No. 1386-86-DT | Order Denying Motion for Rehearing |  |
| BOTA Ruling | Corporate Income Tax | In the matter of the Appeal of MLY liquidation Corporation docket No. 1386-86-DT | Income from Section 337 liquidation allowable to Kansas as non-business income. |  |
 | BOTA Ruling | Corporate Income Tax | In the matter of the Appeal of Morton Thiokol, Inc docket No. 91-57-DT | Domestic Combination of the Taxpayer and its domestically incorporated subsidiaries and the treatment of foreign dividends. |  |
| BOTA Ruling | Corporate Income Tax | In the Matter of the Appeal of Southwestern Bell Telephone Company | Allocation of Non-Business Income and the Petition to Use Separate Accounting |  |
 | BOTA Ruling | Corporate Income Tax | In the Matter of the income Tax Appeal of Pioneer Bag Company of Kansas, Inc., Docket No. 1582-82-DT | Is the Pioneer Bag Company of Kansas and its parent corporation engaged in a unitary business |  |
| BOTA Ruling | Kansas Compensating Tax | Bayer Construction, Inc | Fuel Consumed |  |
 | BOTA Ruling | Kansas Retailers' Sales Tax | Acker Electric, Inc | Refund |  |
| BOTA Ruling | Kansas Retailers' Sales Tax | In the Matter of the Appeal of Budget Rent-A-Car of Kansas, Inc Docket No. 3180-87-DT | Establishment of a facility in a location prior to enterprise designation. |  |
 | BOTA Ruling | Kansas Retailers' Sales Tax | Kansas Automated Food, Inc | Statute of Limitations |  |
| BOTA Ruling | Privilege | In the matter of the Appeal of the First National Bank of Manhattan, Kansas | Consolidated Filing |  |
 | BOTA Ruling | Property Tax | Appeal of East KS Agri Energy, Docket No. 2016-4735-EQ | Classification of ethanol and distillers grains production plant; real property or
commercial and industrial machinery and equipment CIME personal property;
Full and Complete Opinion |  |
| BOTA Ruling | Property Tax | Appeal of Greggpiercy, Inc., Docket No. 2013-3053-EQ | Valuation of car wash discussing value of fee simple interest of real property and going concern or business enterprise value |  |
 | BOTA Ruling | Property Tax | Appeal of Lario Oil & Gas Co., Docket No. 2012-6058-EQ | Exemption pursuant to KSA 79-223 denied for pulling unit valued as part of the oil and gas leasehold interest as subclass (2) equipment, classification |  |
| BOTA Ruling | Property Tax | Appeal of Menard, Inc., Docket No. 2017-1912-EQ | Valuation of a “big box” property in Pottawatomie County; Summary Decision |  |
 | BOTA Ruling | Property Tax | Appeal of Regnier Family Ltd Partnership II, Docket No. 2015-2535-EQ | Classification of entire parcel as land devoted to agricultural use, not mixed-use with vacant |  |
| BOTA Ruling | Property Tax | Appeal of Sandstone Creek Apartments, LLC, Docket No. 2008-4637-EQ | Valuation of apartment complex by income approach with discussion of rents, concessions and occupancy or vacancy and collection loss and USPAP |  |
 | BOTA Ruling | Property Tax | Appeal of Security Portfolio X, L.P., Docket No. 2016-6688-EQ | Classification of self-storage mini-warehouse facility as commercial or
residential; Summary Decision |  |
| BOTA Ruling | Property Tax | Appeals of Coffeyville Resources Nitrogen Fertilizers, Docket Nos. 2008-7226-EQ and 2008-7227-EQ | Classification of nitrogen fertilizer plant as real property fixtures or commercial and industrial machinery and equipment CIME personal property, Order on Remand 2015 |  |
 | BOTA Ruling | Property Tax | Appeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQ | Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property |  |
| BOTA Ruling | Property Tax | Appeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQ | Order on Reconsideration; Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property |  |
 | BOTA Ruling | Property Tax | Appeals of Dayton Hudson Corp., et al, Docket Nos. 2016-1922-EQ et al | Valuation of seven retail stores in Johnson County; Summary Decision |  |
| BOTA Ruling | Property Tax | Appeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQ | Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Summary Decision |  |
 | BOTA Ruling | Property Tax | Appeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQ | Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Full and Complete Opinion |  |
| BOTA Ruling | Property Tax | Appeals of ExxonMobil Oil Corp. and XTO Energy, Docket Nos. 2012-6593-EQ et al | In-place value of reserves IPV valuation methodology and just cause for deviation from the Oil and Gas Guide |  |
 | BOTA Ruling | Property Tax | Appeals of Farmers Cooperative Co., Docket Nos.
2017-5499-EQ and 2017-5500-EQ | Valuation of two grain elevators utilizing the 2017 Grain Elevator Guide;
Summary Decision |  |
| BOTA Ruling | Property Tax | Appeals of JVM, Docket Nos. 2015-2182-EQ and 2015-2183-EQ | Valuation of apartments using the income approach; intangible lease issue;
Full and Complete Opinion |  |
 | BOTA Ruling | Property Tax | Appeals of Kansas Star Casino, Docket Nos. 2012-3909-EQ and 2012-3910-EQ | Valuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value |  |
| BOTA Ruling | Property Tax | Appeals of Kansas Star Casino, Docket Nos. 2013-2795-EQ and 2013-2796-EQ | Valuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value; income approach with allocation to real estate |  |
 | BOTA Ruling | Property Tax | Appeals of Target Corporation, Docket Nos. 2015-2411-EQ et al | Valuation of four retail stores in Sedgwick County; Full and Complete Opinion |  |
| BOTA Ruling | Property Tax | Application of L.D. Drilling, Inc., Docket No. 2014-2648-TX | Exemption of oil lease pursuant to KSA 79-201t, discussion of calculation of daily production and normal maintenance |  |
 | BOTA Ruling | Property Tax | Application of NJR Clean Energy Ventures II, Docket No. 2015-7546-TX | Exemption of wind farm property generating electricity utilizing renewable energy resources under KSA 79-201 Eleventh; actual and regular use; Order on Reconsideration and Order. |  |
| BOTA Ruling | Property Tax | Application of PetroSantander (USA), Inc., Docket No. 2014-2337-TG | Clerical error pursuant to KSA 79-1701(e) whereby taxpayer has been assessed twice in the same year for the same property |  |
 | BOTA Ruling | Property Tax | Application of Unified Government of Wyandotte County/Kansas City, Docket No. 2014-5800-TX | Exemption pursuant to KSA 79-201a Second denied for ballpark leased to for-profit business not used exclusively for governmental purposes |  |
| BOTA Ruling | Property Tax | Application of Woolsey Operating Co., Docket No. 2014-5781-TX | Exemption of oil lease pursuant to KSA 79-201t and whether property was a gas lease or oil lease |  |
 | BOTA Ruling | Property Tax | Protest of Dodge City Cooperative Exchange, Docket No. 2012-726-PR | Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property |  |
| BOTA Ruling | Property Tax | Protest of Swaim, Docket No. 2015-1651-PR | Classification issue whether residential or part land devoted to agricultural use for bees and apiary products. |  |
 | BOTA Ruling | Property Tax | Protest of Vail, Docket No. 2014-7308-PR | Classification of parcel as mixed- use: land devoted to agricultural use and vacant. |  |
| BOTA Ruling | Property Tax | Protest of Voth, Docket No. 2016-1482-PR | Valuation of strip center; income approach relying on market data, not actual
income and expenses; Full and Complete Opinion |  |
 | BOTA Ruling | Property Tax | Protests of Cherokee Wells, LLC, et al., Docket Nos. 2011-3163-PR | Exemption as manufacturers under KSA 79-201m and salt water disposal wells |  |
| BOTA Ruling | Property Tax | Protests of Reeve Cattle Co., Docket Nos. 2015-7099-PR & 2015-7100-PR | Exemption of mixer-feeder trucks pursuant to K.S.A. 79-201j as farm machinery and equipment |  |
 | BOTA Ruling | Property Tax | Protests of Trego County/Gray, Docket Nos. 2015-5988-PR et al | Valuation of new oil leases beginning production in latter half of year |  |
| BOTA Ruling | Property Tax | Protests of Tyler Pointe, et al., Docket Nos. 2014-1059-PR et al | Classification issue whether land devoted to agricultural use or vacant as of January 1 valuation date |  |
 | BOTA Ruling | Property Tax | Yellow Equipment Terminals, Inc. et al., Docket Nos. 2007-5812-EQ & 2008-5829-EQ | Valuation of corporate headquarters discussing USPAP and highest and best use as a single-tenant, owner occupant or multi-tenant building |  |
| BOTA Ruling | Vehicles | 90-18844-TG | Request for abatement of tax on a vehicle purchased in Oklahoma by an individual who owns property in Oklahoma and resides in Harper County, Kansas. |  |
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 | Directives |
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  | Division of Taxation, Director's Orders |
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 | Final Written Determinations |
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 | Kansas Administrative Regulations |
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  | Kansas Constitutional Articles |
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 | Kansas Statutes Annotated |
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 | Notices |
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 | Private Letter Rulings |
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  | Property Valuation Division, Directives |
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 | Questions and Answers |
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 | Session Laws |
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