 |  | Section Number | Description | |
Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C. | |
Agency 36: KANSAS DEPARTMENT OF TRANSPORTATION |  |
Agency 53: STATE RECORDS BOARD | |
Agency 91: KANSAS STATE DEPARTMENT OF EDUCATION |  |
Agency 92: KANSAS DEPARTMENT OF REVENUE | |
 | Article 1: Hearing |  |
| Article 2: Inheritance Taxes | |
 | Article 3: Motor Fuel Tax and Transportation of Liquid Fuel |  |
| Article 4: INCOME TAX (Not in active use) | |
 | Article 5: Cigarette Tax |  |
| Article 6: KANSAS RETAILERS' SALES TAX (Not in active use) | |
 | Article 7: COMPENSATING TAX (Not in active use) |  |
| Article 8: CEREAL MALT BEVERAGE TAX (Not in active use) | |
 | Article 9: Minerals and Natural Products Leases on Navigable Stream Beds |  |
| Article 10: SPECIAL FUEL TAX (Not in active use) | |
 | Article 11: Withholding and Estimated Tax |  |
| Article 12a: Solar Tax Incentives | |
 | Article 12: Income Tax |  |
| Article 13: Interstate Motor Fuel Use Tax | |
 | Article 14: Liquefied Petroleum Fuel Tax |  |
| Article 15: Nonresident Contractors | |
 | Article 16: INTANGIBLES TAX (Not in active use) |  |
| Article 17: Tobacco Products | |
 | Article 18: Special Fuel Tax |  |
| Article 19: Kansas Retailers' Sales Tax | |
 |  | 92-19-1 | revoked May 1, 1987.)
|  |
| | 92-19-1a | Revoked June 26, 1998 |  |
 |  | 92-19-1b | Collection schedules for state and local sales tax. |  |
| | 92-19-2 | Revoked August 23, 2002. |  |
 |  | 92-19-2a | Registration certificates. |  |
| | 92-19-3 | revoked April 1, 2011 |  |
 |  | 92-19-3a | Credit sales, conditional sales, and other sales and service transactions that allow deferred payment. |  |
| | 92-19-3b | Allowances for bad debts. |  |
 |  | 92-19-3c | Repossessed goods. |  |
| | 92-19-4 | revoked May 1,
1987.)
|  |
 |  | 92-19-4a | revoked July 27, 2001 |  |
| | 92-19-4b | Recordkeeping requirements. |  |
 |  | 92-19-5 | revoked Dec. 13, 2002 |  |
| | 92-19-5a | Extension of time for filing a return. |  |
 |  | 92-19-6 | Revoked August 23, 2002. |  |
| | 92-19-6a | Retailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership. |  |
 |  | 92-19-7 | Leased departments. |  |
| | 92-19-8 | Revoked June 26, 1998 |  |
 |  | 92-19-9 | revoked May 1, 1988.)
|  |
| | 92-19-10 | revoked April 1, 2011 |  |
 |  | 92-19-11 | Property purchased for resale, but used by purchaser. |  |
| | 92-19-12 | Newspapers, magazines, periodicals, trade journals, publications and
other printed matter. |  |
 |  | 92-19-13 | Revoked June 26, 1998 |  |
| | 92-19-13a | Florists. |  |
 |  | 92-19-14 | revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)
|  |
| | 92-19-15 | Undertakers and funeral directors. |  |
 |  | 92-19-16 | Revoked June 26, 1998 |  |
| | 92-19-16a | Gifts, premiums, prizes, coupons, and rebates. |  |
 |  | 92-19-16b | revoked April 1, 2011 |  |
| | 92-19-17 | revoked, E-71-21, July 1,
1971; revoked Jan. 1, 1972.)
|  |
 |  | 92-19-18 | Revoked June 26, 1998 |  |
| | 92-19-18a | Signs and billboards. |  |
 |  | 92-19-19 | Revoked June 26, 1998 |  |
| | 92-19-20 | Gas, water, certain fuel and electricity. |  |
 |  | 92-19-21 | Meals or drinks. |  |
| | 92-19-22 | revoked Dec. 13, 2002 |  |
 |  | 92-19-22a | Admissions. |  |
| | 92-19-22b | Charges for participation in recreational activities. |  |
 |  | 92-19-23 | revoked Dec. 13, 2002 |  |
| | 92-19-23a | Coin-operated devices, including vending machines. |  |
 |  | 92-19-24 | Renting of rooms by hotels; taxable property and services. |  |
| | 92-19-25 | revoked May 1, 1987.)
|  |
 |  | 92-19-25a | Revoked June 26, 1998 |  |
| | 92-19-25b | Exemption Certificates. |  |
 |  | 92-19-26 | revoked May 1, 1987.)
|  |
| | 92-19-27 | revoked May 1, 1987.)
|  |
 |  | 92-19-27a | Revoked June 26, 1998 |  |
| | 92-19-29 | Sales in interstate commerce. |  |
 |  | 92-19-30 | Motor vehicles or trailers; isolated or occasional sales. |  |
| | 92-19-30a | Motor vehicles or trailers. |  |
 |  | 92-19-31 | revoked May 1, 1988.)
|  |
| | 92-19-32 | Revoked June 26, 1998 |  |
 |  | 92-19-33 | Permanent extensions of time to file sales and use tax returns. |  |
| | 92-19-34 | Revoked June 26, 1998 |  |
 |  | 92-19-35 | Revoked June 26, 1998 |  |
| | 92-19-35a | Securities: surety bonds, escrow accounts, and cash bonds. |  |
 |  | 92-19-36 | Jeopardy assessments. |  |
| | 92-19-37 | Natural gas, electricity, heat and water; sales to residential
premises. |  |
 |  | 92-19-38 | Propane gas, LP-gas, coal, wood, and other fuel sources; sales to
residential premises. |  |
| | 92-19-39 | Revoked June 26, 1998 |  |
 |  | 92-19-40 | revoked April 1, 2011. |  |
| | 92-19-41 | revoked May 1, 1988.)
|  |
 |  | 92-19-42 | revoked April 1, 2011 |  |
| | 92-19-43 | Tax due upon registration of vehicle by dealer; exception; credit
upon subsequent transfer. |  |
 |  | 92-19-44 | Sampling methods. |  |
| | 92-19-45 | Audit facilities. |  |
 |  | 92-19-46 | Selling price. |  |
| | 92-19-47 | ``Retailer. |  |
 |  | 92-19-49 | Revoked June 26, 1998 |  |
| | 92-19-49a | Revoked May 27, 2005 |  |
 |  | 92-19-49b | Returned goods. |  |
| | 92-19-49c | Refund applications; refund claims; required forms. |  |
 |  | 92-19-49d | Review of refund applications; processing of refund claims. |  |
| | 92-19-50 | revoked Dec. 13, 2002 |  |
 |  | 92-19-51 | Gratuities, service charges and minimum charges. |  |
| | 92-19-52 | Agency relationships; direct purchases. |  |
 |  | 92-19-53 | Consumed in production. |  |
| | 92-19-54 | Ingredient or component part. |  |
 |  | 92-19-55a | revoked April 13, 2007 |  |
| | 92-19-55b | Operating leases |  |
 |  | 92-19-56 | Coins, bullion, stamps, antiques, collectables, commemoratives, and
similar items. |  |
| | 92-19-57 | Sales tax on motor fuels, special fuels, liquefied petroleum and
other fuels. |  |
 |  | 92-19-58 | Revenue rulings. |  |
| | 92-19-59 | Private letter rulings. |  |
 |  | 92-19-60 | Reserved. |  |
| | 92-19-61 | Revoked August 23, 2002.. |  |
 |  | 92-19-61a | Retailers' responsibility to collect sales tax; presumption of taxability. |  |
| | 92-19-62 | Warranties, service and maintenance contracts. |  |
 |  | 92-19-63 | Limitations. |  |
| | 92-19-64 | revoked July 27, 2001 |  |
 |  | 92-19-64a | Responsible individuals. |  |
| | 92-19-65 | Medical equipment and supplies. |  |
 |  | 92-19-66 | Contractors, subcontractors and repairmen; purchases of material. |  |
| | 92-19-66a | Revoked June 26, 1998 |  |
 |  | 92-19-66b | Labor services. |  |
| | 92-19-66c | Purchase and lease of tools and equipment. |  |
 |  | 92-19-66d | Revoked June 26, 1998 |  |
| | 92-19-66e | Project exemptions. |  |
 |  | 92-19-67 | Sales by corporations, businesses, organizations and associations
organized not-for-profit. |  |
| | 92-19-68 | Revoked June 26, 1998 |  |
 |  | 92-19-69 | Caterers. |  |
| | 92-19-70 | revoked June 20, 2008 |  |
 |  | 92-19-71 | Mobile phone, cellular phone, beeper and similar services. |  |
| | 92-19-72 | Retail sales between related entities. |  |
 |  | 92-19-73 | Membership fees and dues. |  |
| | 92-19-74 | Accounting periods; monthly filing of returns. |  |
 |  | 92-19-75 | revoked July 27, 2001 |  |
| | 92-19-76 | Sales to political subdivisions of the state of Kansas. |  |
 |  | 92-19-77 | Sales to the United States, its agencies and instrumentalities. |  |
| | 92-19-78 | Revoked June 26, 1998 |  |
 |  | 92-19-79 | Oil, gas and water wells. |  |
| | 92-19-80 | revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.)
|  |
 |  | 92-19-81 | Abatement of final tax liabilities. |  |
| | 92-19-82 | Direct pay permits. |  |
 |  | 92-19-200 | Refund of sales tax paid upon food; definitions of ‘‘member of a household.’’ |  |
| | 92-19-201 | Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence. |  |
 |  | 92-19-202 | Refund of sales tax paid upon food; right of representative to make a claim on behalf of claimant. |  |
| | 92-19-203 | Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund. |  |
 | Article 20: Compensating Tax |  |
| Article 21: Local Retailers' Sales Tax | |
 | Article 22: Homestead Tax Relief |  |
| Article 23: Bingo | |
 | Article 24: Retail Liquor Excise Tax |  |
| Article 25: Transient Guest Tax | |
 | Article 26: Agricultural Ethyl Alcohol Producer Incentive |  |
| Article 27: Qualified Biodiesel Fuel Producer Incentive | |
 | Article 28: Retail Dealer Incentive |  |
| Article 50: Manufacture, Distribution and Sale of Motor Vehicles; Review Board | |
 | Article 51: Titles and Registration |  |
| Article 52: Motor Vehicle Drivers' Licenses | |
 | Article 53: Motor Vehicle Inventory Tax |  |
| Article 54: Sight Clearance Certification | |
 | Article 55: Motor Vehicle Taxation |  |
| Article 56: Ignition Interlock Devices | |
 | Article 57: Tax on Consumable Material |  |
Agency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION | |