 |  | Section Number | Description | |
Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C. | |
 | Article 1: DEFINITIONS (Not in active use) |  |
| | 14-1-1 | revoked May 1, 1988.)
|  |
 | Article 2: LICENSEES AND VENDORS (Not in active use) |  |
| | 14-2-1 | revoked May 1, 1988.)
|  |
 |  | 14-2-2 | revoked May 1, 1988.)
|  |
| | 14-2-3 | revoked May 1, 1988.)
|  |
 |  | 14-2-4 | revoked May 1, 1988.)
|  |
| | 14-2-5 | revoked May 1, 1988.)
|  |
 |  | 14-2-6 | revoked May 1, 1988.)
|  |
| | 14-2-7 | revoked May 1, 1988.)
|  |
 |  | 14-2-8 | revoked May 1, 1988.)
|  |
| | 14-2-9 | revoked May 1, 1988.)
|  |
 |  | 14-2-10 | revoked May 1, 1988.)
|  |
| | 14-2-11 | revoked May 1, 1988.)
|  |
 |  | 14-2-12 | revoked May 1, 1988.)
|  |
| | 14-2-13 | revoked May 1, 1988.)
|  |
 |  | 14-2-14 | revoked May 1, 1988.)
|  |
| | 14-2-15 | revoked May
1, 1988.)
|  |
 |  | 14-2-16 | revoked May 1, 1988.)
|  |
| | 14-2-17 | revoked May 1, 1988.)
|  |
 |  | 14-2-18 | revoked May 1, 1988.)
|  |
| | 14-2-19 | revoked May 1, 1988.)
|  |
 |  | 14-2-20 | revoked May 1, 1988.)
|  |
| | 14-2-21 | revoked May 1, 1988.)
|  |
 |  | 14-2-22 | revoked May 1, 1988.)
|  |
| | 14-2-23 | revoked May 1, 1988.)
|  |
 | Article 3: RETAILERS (Not in active use) |  |
| | 14-3-1 | revoked May 1, 1988.)
|  |
 |  | 14-3-2 | revoked May 1, 1988.)
|  |
| | 14-3-3 | revoked May 1, 1988.)
|  |
 |  | 14-3-4 | revoked May 1, 1988.)
|  |
| | 14-3-5 | revoked May 1, 1988.)
|  |
 |  | 14-3-6 | revoked May 1, 1988.)
|  |
| | 14-3-7 | revoked May 1, 1988.)
|  |
 |  | 14-3-8 | revoked May 1, 1988.)
|  |
| | 14-3-9 | revoked May 1,
1988.)
|  |
 |  | 14-3-10 | revoked May 1, 1988.)
|  |
| | 14-3-11 | revoked May 1, 1988.)
|  |
 |  | 14-3-12 | revoked May 1, 1988.)
|  |
| | 14-3-13 | revoked May 1, 1988.)
|  |
 |  | 14-3-14 | revoked May 1, 1988.)
|  |
| | 14-3-15 | revoked May 1, 1988.)
|  |
 |  | 14-3-16 | revoked May 1, 1988.)
|  |
| | 14-3-17 | revoked May 1, 1988.)
|  |
 |  | 14-3-18 | revoked May 1, 1988.)
|  |
| | 14-3-19 | revoked May
1, 1988.)
|  |
 |  | 14-3-20 | revoked May 1, 1988.)
|  |
| | 14-3-21 | revoked May 1, 1982.)
|  |
 |  | 14-3-22 | revoked May 1, 1988.)
|  |
| | 14-3-23 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-3-24 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-3-25 | revoked May 1, 1988.)
|  |
 |  | 14-3-26 | revoked May 1, 1988.)
|  |
| | 14-3-27 | revoked May 1, 1988.)
|  |
 |  | 14-3-28 | revoked May 1, 1988.)
|  |
| | 14-3-29 | revoked May 1, 1988.)
|  |
 |  | 14-3-30 | revoked May 1, 1988.)
|  |
| | 14-3-31 | revoked May 1, 1988.)
|  |
 |  | 14-3-32 | revoked May 1, 1988.)
|  |
| | 14-3-33 | revoked May 1, 1988.)
|  |
 |  | 14-3-34 | revoked May 1, 1988.)
|  |
| | 14-3-35 | revoked May 1, 1988.)
|  |
 |  | 14-3-36 | revoked May 1, 1988.)
|  |
| | 14-3-37 | revoked May 1, 1988.)
|  |
 |  | 14-3-38 | revoked May 1, 1988.)
|  |
| | 14-3-39 | revoked May
1, 1988.)
|  |
 |  | 14-3-40 | revoked May 1, 1988.)
|  |
| | 14-3-41 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
 |  | 14-3-42 | revoked May 1, 1988.)
|  |
| Article 4: MANUFACTURERS, DISTRIBUTORS AND NONBEVERAGE USERS (Not in active use) | |
 |  | 14-4-1 | revoked May 1, 1988.)
|  |
| | 14-4-2 | revoked May 1, 1988.)
|  |
 |  | 14-4-3 | revoked May 1, 1988.)
|  |
| | 14-4-4 | revoked May 1, 1988.)
|  |
 |  | 14-4-5 | revoked May 1, 1988.)
|  |
| | 14-4-6 | revoked
May 1, 1988.)
|  |
 |  | 14-4-7 | revoked May 1, 1988.)
|  |
| | 14-4-8 | revoked May
1, 1988.)
|  |
 |  | 14-4-9 | revoked May 1, 1988.)
|  |
| | 14-4-10 | revoked May 1, 1988.)
|  |
 |  | 14-4-11 | revoked May 1, 1988.)
|  |
| | 14-4-11a | revoked May 1, 1988.)
|  |
 |  | 14-4-12 | revoked May 1, 1988.)
|  |
| | 14-4-13 | revoked May 1, 1988.)
|  |
 |  | 14-4-14 | revoked
May 1, 1988.)
|  |
| | 14-4-15 | revoked May 1, 1988.)
|  |
 |  | 14-4-16 | revoked May 1, 1988.)
|  |
| | 14-4-17 | revoked May 1, 1987.)
|  |
 |  | 14-4-18 | revoked May 1, 1988.)
|  |
| | 14-4-19 | revoked May 1, 1988.)
|  |
 |  | 14-4-20 | revoked May 1, 1988.)
|  |
| | 14-4-21 | revoked May 1, 1988.)
|  |
 |  | 14-4-22 | revoked May 1, 1988.)
|  |
| | 14-4-23 | revoked May 1, 1988.)
|  |
 |  | 14-4-24 | revoked,
E-80-28, Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 14-4-25 | revoked May 1, 1988.)
|  |
 |  | 14-4-26 | revoked May 1, 1988.)
|  |
| | 14-4-27 | revoked May 1, 1988.)
|  |
 |  | 14-4-28 | revoked May 1, 1988.)
|  |
| Article 5: Transportation, Carriers and Storage | |
 |  | 14-5-1 | Alcoholic liquor (except beer) transported into state or federal area
only by bonded carriers. |  |
| | 14-5-2 | Carriers' permits; application; fees. |  |
 |  | 14-5-3 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-5-4 | Storage of alcoholic liquor and cereal malt beverage in transit in
public liquor warehouses; reports of warehouseman. |  |
 |  | 14-5-5 | revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 14-5-6 | Required delivery of alcoholic liquor to distributor by common carrier. |  |
 | Article 6: Containers and Labels |  |
| | 14-6-1 | Containers, nature and form; change of original containers or labels. |  |
 |  | 14-6-2 | revoked May 1,
1983.)
|  |
| | 14-6-2a | revoked Sept. 17, 2010. |  |
 |  | 14-6-3 | revoked Sept. 17, 2010. |  |
| | 14-6-4 | Containers of cereal malt beverage; statement of alcohol content required. |  |
 |  | 14-6-5 | Labels, false representations prohibited. |  |
| | 14-6-6 | Private labels, requirements for use of. |  |
 | Article 7: Tax and Tax Stamps; Crowns and Lids |  |
| | 14-7-1 | revoked
May 1, 1986.)
|  |
 |  | 14-7-2 | Beer, crowns, lids, and labels; stamping of master carton, keg
shipments. |  |
| | 14-7-3 | revoked Sept. 26, 1988.)
|  |
 |  | 14-7-4 | Alcoholic liquor and cereal malt beverage; payment of tax; bond
required. |  |
| | 14-7-5 | revoked Jan. 1, 1974.)
|  |
 |  | 14-7-6 | Kansas liquor stamps or strips; securing, affixation to original
package; who shall affix; placing of stamps or strips. |  |
| | 14-7-7 | revoked Jan. 1, 1974.)
|  |
 |  | 14-7-8 | revoked
Sept. 26, 1988.)
|  |
| | 14-7-9 | revoked May 1, 1983.)
|  |
 |  | 14-7-10 | Beer distributors must provide designated geographic territory. |  |
| | 14-7-11 | Change or modification of geographic territory. |  |
 |  | 14-7-12 | Beer distributor selling outside his designated geographic territory. |  |
| Article 8: Advertising | |
 |  | 14-8-1 | ``Advertisement'' defined. |  |
| | 14-8-2 | Prohibited statements and restrictions in the advertising of alcoholic
liquor. |  |
 |  | 14-8-3 | Public display of alcoholic liquor regulated. |  |
| | 14-8-4 | revoked May 1, 1988.)
|  |
 |  | 14-8-5 | revoked May 1, 1988.)
|  |
| | 14-8-6 | revoked Aug. 29, 2008.) |  |
 |  | 14-8-7 | House-to-house, door-to-door solicitation prohibited. |  |
| | 14-8-8 | revoked Aug. 29, 2008.)
|  |
 |  | 14-8-9 | revoked May 1, 1986.)
|  |
| | 14-8-10 | revoked May 1, 1986.)
|  |
 |  | 14-8-11 | revoked May 1, 1988.)
|  |
| | 14-8-12 | revoked Aug. 29, 2008.) |  |
 |  | 14-8-13 | revoked May 1, 1986.)
|  |
| Article 9: SALESMEN'S PERMITS (Not in active use) | |
 |  | 14-9-1 to 14-9-9 | revoked May 1, 1988.)
|  |
| | 14-9-10 | revoked May 1, 1988.)
|  |
 | Article 10: Trade Practices |  |
| | 14-10-1a and 14-10-1b | Revoked May 1, 1988.)
|  |
 |  | 14-10-1 | revoked May 1, 1988.)
|  |
| | 14-10-2 | Revoked May 1, 1988. |  |
 |  | 14-10-3 | revoked May 1, 1988.)
|  |
| | 14-10-4 | revoked May
1, 1988.)
|  |
 |  | 14-10-5 | Definitions. |  |
| | 14-10-6 | General. |  |
 |  | 14-10-7 | revoked Jan. 20, 2012 |  |
| | 14-10-8 | revoked Jan. 20, 2012 |  |
 |  | 14-10-9 | revoked Jan. 20, 2012 |  |
| | 14-10-10 | revoked Jan. 20, 2012 |  |
 |  | 14-10-11 | Value-added packages. |  |
| | 14-10-12 | revoked Jan. 20, 2012 |  |
 |  | 14-10-13 | revoked Jan. 20, 2012 |  |
| | 14-10-14 | revoked Jan. 20, 2012 |  |
 |  | 14-10-15 | revoked Jan. 20, 2012 |  |
| | 14-10-16 | Defective liquor containers. |  |
 |  | 14-10-17 | Trade practices. |  |
| | 14-10-18 | Repurchase by distributor; when allowed. |  |
 | Article 11: Farm Wineries |  |
| | 14-11-1 | Definitions. |  |
 |  | 14-11-2 | Revoked Jan. 2, 1989. |  |
| | 14-11-3 | Farm winery licensee shall not be employed by a licensed club. |  |
 |  | 14-11-4 | Registration of employees; salesperson permits. |  |
| | 14-11-5 | Licensed warehouses. |  |
 |  | 14-11-6 | Opened containers of domestic table wine or domestic fortified wine on the licensed premises. |  |
| | 14-11-7 | Retail sales and deliveries. |  |
 |  | 14-11-8 | revoked Jan. 2, 1989.)
|  |
| | 14-11-9 | Farm winery or farm winery outlet licensee prohibited from warehousing domestic table wine or domestic fortified wine for consumers. |  |
 |  | 14-11-10 | Reserved. |  |
| | 14-11-10a | revoked Sept. 17, 2010 |  |
 |  | 14-11-10b | revoked Sept. 17, 2010 |  |
| | 14-11-10c | revoked Jan. 2, 1989.)
|  |
 |  | 14-11-10d | revoked Sept. 17, 2010 |  |
| | 14-11-11 | revoked Nov. 29, 2010 |  |
 |  | 14-11-12 | revoked Jan. 2, 1989.)
|  |
| | 14-11-13 | revoked May 1, 1985.)
|  |
 |  | 14-11-14 | revoked Sept. 17, 2010 |  |
| | 14-11-15 | Public display of domestic table wine or domestic fortified wine. |  |
 |  | 14-11-16 | Farm wineries and farm winery outlets selling at retail; marking prices; price or inventory control tags; shelf markings. |  |
| | 14-11-17 | revoked Jan. 2, 1989.)
|  |
 |  | 14-11-18 | revoked Jan. 2, 1989.)
|  |
| | 14-11-19 | revoked Jan. 2, 1989.)
|  |
 |  | 14-11-20 | revoked Jan. 2, 1989.)
|  |
| | 14-11-21 | revoked Jan. 2, 1989.)
|  |
 |  | 14-11-22 | Special order shipping; license requirements. |  |
| | 14-11-23 | Special order shipping. |  |
 |  | 14-11-24 | Bona fide farmers’ market sales permit. |  |
| | 14-11-25 | Licensee of farm winery also licensed as manufacturer. |  |
 |  | 14-11-26 | Label approval required. |  |
| | 14-11-27 | revoked Dec. 27, 2010 |  |
 |  | 14-11-28 | Sales to minors prohibited. |  |
| | 14-11-29 | Record retention; reporting requirements. |  |
 | Article 12: Cereal Malt Beverages |  |
| | 14-12-1 | revoked Jan. 3, 2003 |  |
 |  | 14-12-2 | revoked Jan. 3, 2003 |  |
| | 14-12-3 | revoked Jan. 3, 2003 |  |
 |  | 14-12-4 | revoked Jan. 3, 2003 |  |
| | 14-12-5 | revoked Jan. 3, 2003 |  |
 |  | 14-12-6 | revoked Jan. 3, 2003 |  |
| | 14-12-7 | revoked Jan. 3, 2003 |  |
 |  | 14-12-8 | revoked Jan. 3, 2003 |  |
| | 14-12-9 | revoked Jan. 3, 2003 |  |
 |  | 14-12-10 | revoked Jan. 3, 2003 |  |
| | 14-12-11 | revoked Jan. 3, 2003 |  |
 |  | 14-12-12 | revoked Jan. 3, 2003 |  |
| | 14-12-13 | revoked Jan. 3, 2003 |  |
 |  | 14-12-14 | revoked Jan. 3, 2003 |  |
| | 14-12-15 | revoked Jan. 3, 2003 |  |
 |  | 14-12-16 | revoked Jan. 3, 2003 |  |
| | 14-12-17 | revoked Jan. 3, 2003 |  |
 |  | 14-12-18 | revoked Jan. 3, 2003 |  |
| Article 13: Retail Liquor Dealer | |
 |  | 14-13-1 | Definitions. |  |
| | 14-13-2 | Application for retail liquor license, contents, conditions and
restrictions on issuance of license. |  |
 |  | 14-13-3 | revoked Feb. 22, 2013 |  |
| | 14-13-4 | Local occupation or license tax; display requirement. |  |
 |  | 14-13-5 | Retailers; employees; roster; responsibility for conduct. |  |
| | 14-13-6 | Change of location of business. |  |
 |  | 14-13-7 | Licenses, loss or destruction of; duplicate license. |  |
| | 14-13-8 | Transfer of retailer’s stock of alcoholic liquor; application for permission; seizure and sale of abandoned alcoholic liquor. |  |
 |  | 14-13-9 | Transactions prohibited; deliveries by retailer for sale or resale off licensed premises. |  |
| | 14-13-10 | Records of purchases and sales; retention of records; reports. |  |
 |  | 14-13-11 | revoked Feb. 22, 2013 |  |
| | 14-13-12 | Defective liquor containers; repurchase by distributor; when allowed. |  |
 |  | 14-13-13 | Prohibited conduct of retailer. |  |
| | 14-13-14 | Management of retail liquor store by any person or entity other than the owner or owners |  |
 |  | 14-13-15 | "Doing business as" names. |  |
| | 14-13-16 | Tasting events; requirements; prohibitions. |  |
 |  | 14-13-17 | Tasting events; supplier participation; requirements; prohibitions. |  |
| | 14-13-18 | Change of ownership; notice to director. |  |
 | Article 14: Manufacturers; Distributors; Nonbeverage Users; Farm Wineries; Microbreweries |  |
| | 14-14-6a | Withdrawal of inventory from the warehouse for sampling. |  |
 | Article 14: Manufacturers; Distributors; Nonbeverage Users; Farm Wineries;Microbreweries |  |
| | 14-14-1 | Definitions. |  |
 |  | 14-14-1 | Definitions. |  |
| | 14-14-2 | Application for manufacturer's, distributor's, nonbeverage user's,
farm winery and microbrewery license; contents, conditions and restrictions on
issuance of license. |  |
 |  | 14-14-2 | Application for manufacturer's, distributor's, nonbeverage user's,
farm winery and microbrewery license; contents, conditions and restrictions on
issuance of license. |  |
| | 14-14-3 | Application for renewal of license, short method. |  |
 |  | 14-14-3 | Application for renewal of license, short method. |  |
| | 14-14-4 | Corporate licensees, change of ownership updating application,
certification that new owner qualified. |  |
 |  | 14-14-4 | Corporate licensees, change of ownership updating application,
certification that new owner qualified. |  |
| | 14-14-5 | Franchises. |  |
 |  | 14-14-5 | Franchises. |  |
| | 14-14-6 | revoked Jan. 3, 2003 |  |
 |  | 14-14-6 | revoked Jan. 3, 2003 |  |
| | 14-14-6a | Withdrawal of inventory from the warehouse for sampling. |  |
 |  | 14-14-7 | Sales and transfers of alcoholic liquor by distributors authorized,
export permits. |  |
| | 14-14-7 | Sales and transfers of alcoholic liquor by distributors authorized,
export permits. |  |
 |  | 14-14-8 | Distributor's records required, reports required, filing of
affidavits. |  |
| | 14-14-8 | Distributor's records required, reports required, filing of
affidavits. |  |
 |  | 14-14-9 | Nonbeverage user licensees records required. |  |
| | 14-14-9 | Nonbeverage user licensees records required. |  |
 |  | 14-14-10 | Manufacturer's records required, reports required, filing of
affidavits. |  |
| | 14-14-10 | Manufacturer's records required, reports required, filing of
affidavits. |  |
 |  | 14-14-11 | Prohibited conduct of licensees. |  |
| | 14-14-11 | Prohibited conduct of licensees. |  |
 |  | 14-14-12 | Revoked May 27, 2005. |  |
| | 14-14-12 | Transportation of spirits by distributors. |  |
 |  | 14-14-13 | Permit to import small quantities of wine. |  |
| | 14-14-13 | Permit to import small quantities of wine. |  |
 |  | 14-14-14 | Transportation of alcoholic liquor and cereal malt beverage by
distributors. |  |
| | 14-14-14 | Transportation of alcoholic liquor and cereal malt beverage by
distributors. |  |
 | Article 15: BEER AND CEREAL MALT BEVERAGE KEG REGISTRATION |  |
| | 14-15-1 | Definitions. |  |
 |  | 14-15-2 | Requirement to affix keg registration tags to certain containers of beer and cereal malt beverage; applicability and instructions. |  |
| Article 16: Licenses; Suspension and Revocation | |
 |  | 14-16-1 | revoked May 1, 1988.)
|  |
| | 14-16-2 | revoked May 1, 1986.)
|  |
 |  | 14-16-3 | revoked May 1, 1988.)
|  |
| | 14-16-4 | revoked May 1, 1988.)
|  |
 |  | 14-16-5 | revoked May 1, 1988.)
|  |
| | 14-16-6 | revoked May 1, 1988.)
|  |
 |  | 14-16-7 and 14-16-8 | revoked May 1, 1988.)
|  |
| | 14-16-9 | Revoked May 1, 1988. |  |
 |  | 14-16-10 | revoked May 1, 1988.)
|  |
| | 14-16-11 | revoked May 1, 1988.)
|  |
 |  | 14-16-12 | revoked May 1, 1988.)
|  |
| | 14-16-13 | Reserved. |  |
 |  | 14-16-14 | Definitions. |  |
| | 14-16-15 | Director may revoke, suspend or involuntarily cancel licenses for
violations of act or regulations; citation to licensees; hearing. |  |
 |  | 14-16-16 | Proceedings for involuntary cancellation, suspension or revocation of
licenses; notice to licensee of time and place of hearing; right of licensee to
appear at hearing. |  |
| | 14-16-17 | Hearing procedures; prehearing motions. |  |
 |  | 14-16-18 | Prehearing conference; availability; notice. |  |
| | 14-16-19 | Hearing procedures. |  |
 |  | 14-16-20 | revoked Aug. 10, 1992.)
|  |
| | 14-16-21 | Service of orders, decisions, directives and notices of director
regarding licensees and applicants for licenses; refusal to accept service. |  |
 |  | 14-16-22 | Operation of business while license is involuntarily canceled,
suspended or revoked, forbidden; when order of involuntary cancellation,
suspension or revocation is effective. |  |
| | 14-16-23 | revoked Dec. 28, 2007 |  |
 |  | 14-16-24 | revoked Dec. 28, 2007 |  |
| | 14-16-25 | |  |
 | Article 17: Miscellaneous |  |
| | 14-17-1 | Surety bonds; form and requirements. |  |
 |  | 14-17-2 | Sacramental wine, importation, sale, transportation, and delivery. |  |
| | 14-17-3 | Sheriffs' sales of confiscated liquor; sheriff to make report of sales
to director. |  |
 |  | 14-17-4 | Subterfuge in effort to circumvent rules deemed violation. |  |
| | 14-17-5 | Acceptance of hospitality by director and employees. |  |
 |  | 14-17-6 | Acceptance of hospitality by the director; employees. |  |
| | 14-17-7 | Determination of Kansas residency. |  |
 | Article 18: CLASS A AND CLASS B CLUBS (Not in active use) |  |
| | 14-18-1 | revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.)
|  |
 |  | 14-18-2 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-3 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-4 | revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-5 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-6 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-7 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-8 | revoked, T-88-
22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-9 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-10 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-11 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-12 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-13 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-14 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-15 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-16 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
| | 14-18-17 | revoked, T-88-22, July 1, 1987; revoked May 1,
1988.)
|  |
 |  | 14-18-18 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-19 | revoked, T-88-22, July 1, 1987; revoked May 1,
1988.)
|  |
 |  | 14-18-20 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-21 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-22 | revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-23 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
 |  | 14-18-24 | revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-26 | revoked, T-88-22, July 1, 1987; revoked May 1,
1988.)
|  |
 |  | 14-18-27 | revoked, T-88-22, July 1, 1987; revoked May
1, 1988.)
|  |
| | 14-18-29 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-18-30 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
| | 14-18-31 | revoked May 1, 1987.)
|  |
 |  | 14-18-32 | revoked, T-88-22,
July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-18-33 | revoked,
T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 | Article 19: Class A Clubs |  |
| | 14-19-1 | revoked, E-80-28, Dec. 12, 1979;
revoked May 1, 1980.)
|  |
 |  | 14-19-1a | revoked, E-81-36, Dec. 10, 1980; revoked May 1, 1981.)
|  |
| | 14-19-1b | revoked, E-81-36, Dec.
10, 1980; revoked May 1, 1981.)
|  |
 |  | 14-19-2 | revoked, E-80-28, Dec. 12, 1979;
revoked May 1, 1980.)
|  |
| | 14-19-3 | revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 14-19-4 | revoked, E-80-28, Dec. 12, 1979;
revoked May 1, 1980.)
|  |
| | 14-19-4a | Liquor pool; storage. |  |
 |  | 14-19-5 | revoked, E-80-28, Dec. 12,
1979; revoked May 1, 1980.)
|  |
| | 14-19-6 and 14-19-7 | revoked, E-80-28, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 14-19-8 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
| | 14-19-9 | revoked, T-88-22, July 1,
1987; revoked May 1, 1988.)
|  |
 |  | 14-19-10 | revoked May 1, 1982.)
|  |
| | 14-19-11 | revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)
|  |
 |  | 14-19-12 | revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)
|  |
| | 14-19-13 | revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)
|  |
 |  | 14-19-14 | Definitions. |  |
| | 14-19-15 | Applications and renewals; documents required. |  |
 |  | 14-19-16 | Requirements for class A club license. |  |
| | 14-19-17 | Issuance of license. |  |
 |  | 14-19-18 | Licenses, loss or destruction of; application for and issuance of
duplicate. |  |
| | 14-19-19 | Change of club status. |  |
 |  | 14-19-20 | Refund upon voluntary cancellation. |  |
| | 14-19-21 | Guests of members; reciprocal members; registration. |  |
 |  | 14-19-22 | Roster of stockholders, partners, beneficiaries or associates. |  |
| | 14-19-23 | Agreement for reciprocal membership. |  |
 |  | 14-19-24 | Employees; registration of same; prohibitions. |  |
| | 14-19-25 | Purchase of alcoholic liquor and cereal malt beverages; requirements
and restrictions. |  |
 |  | 14-19-26 | Licensee's responsibility for conduct of business and employees. |  |
| | 14-19-27 | Storage of liquor; removal from club premises. |  |
 |  | 14-19-28 | Nontaxed liquor and refilling of containers prohibited. |  |
| | 14-19-29 | Cereal malt beverages; sale allowed. |  |
 |  | 14-19-30 | Minimum prices for drinks; how determined. |  |
| | 14-19-31 | Clubs charge the same price for the same drink all day; day defined. |  |
 |  | 14-19-32 | Licensee must pay city or county license tax before making sales. |  |
| | 14-19-33 | Federal retail stamp. |  |
 |  | 14-19-34 | Excise tax shall be current. |  |
| | 14-19-35 | Suspension and revocation; grounds for; procedure. |  |
 |  | 14-19-36 | Public functions upon licensed premises; when allowed; approval of
director. |  |
| | 14-19-37 | Display of license. |  |
 |  | 14-19-38 | Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence. |  |
| | 14-19-39 | Extension of premises. |  |
 | Article 20: Class B Clubs |  |
| | 14-20-1 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
 |  | 14-20-2 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-20-3 | revoked May 1,
1982.)
|  |
 |  | 14-20-4 | revoked, T-88-22, July 1, 1987; revoked
May 1, 1988.)
|  |
| | 14-20-5 | revoked, E-81-36, Dec. 10, 1980;
revoked May 1, 1981.)
|  |
 |  | 14-20-6 | revoked, E-81-36, Dec. 10, 1980;
revoked May 1, 1981.)
|  |
| | 14-20-7 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
 |  | 14-20-8 | revoked, T-88-22, July 1, 1987; revoked May 1, 1988.)
|  |
| | 14-20-9 | revoked, T-88-22, July 1, 1987;
revoked May 1, 1988.)
|  |
 |  | 14-20-10 | revoked, T-88-22, July 1, 1987; revoked May
1, 1988.)
|  |
| | 14-20-11 | Reserved. |  |
 |  | 14-20-14 | Definitions. |  |
| | 14-20-15 | Applications and renewals; documents required. |  |
 |  | 14-20-16 | Requirements for class B club license. |  |
| | 14-20-17 | Issuance of license. |  |
 |  | 14-20-18 | Licenses, loss or destruction of; application for and issuance of
duplicate. |  |
| | 14-20-19 | Change of club status. |  |
 |  | 14-20-20 | Refund upon voluntary cancellation. |  |
| | 14-20-21 | Guests of members; reciprocal members; registration. |  |
 |  | 14-20-22 | Roster of members. |  |
| | 14-20-23 | Agreement for reciprocal membership. |  |
 |  | 14-20-24 | Restaurant clubs; criteria for determination; gross receipts
affidavit; estimates. |  |
| | 14-20-25 | Temporary memberships; granting, records, and billing. |  |
 |  | 14-20-26 | Employees; registration of same; prohibitions. |  |
| | 14-20-27 | Purchase of alcoholic liquor and cereal malt beverages; requirements
and restrictions. |  |
 |  | 14-20-28 | Licensee's responsibility for conduct of business and employees. |  |
| | 14-20-29 | Storage of liquor; removal from club premises. |  |
 |  | 14-20-30 | Nontaxed liquor and refilling of containers prohibited. |  |
| | 14-20-31 | Cereal malt beverages; sale allowed. |  |
 |  | 14-20-32 | Minimum prices for drinks; how determined. |  |
| | 14-20-33 | Clubs charge the same price for the same drink all day; day defined. |  |
 |  | 14-20-34 | Licensee must pay city or county license tax before making sales. |  |
| | 14-20-35 | Federal retail stamp. |  |
 |  | 14-20-36 | Excise tax shall be current. |  |
| | 14-20-37 | Suspension and revocation; grounds for; procedure. |  |
 |  | 14-20-38 | Public functions upon licensed premises; when allowed; approval of
director. |  |
| | 14-20-39 | Display of license. |  |
 |  | 14-20-40 | Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence. |  |
| | 14-20-41 | Extension of premises. |  |
 | Article 21: Drinking Establishments |  |
| | 14-21-1 | Definitions. |  |
 |  | 14-21-2 | Applications and renewals; documents required. |  |
| | 14-21-3 | Requirements for drinking establishment license. |  |
 |  | 14-21-4 | Issuance of license. |  |
| | 14-21-5 | Licenses, loss or destruction of; application for and issuance of
duplicate. |  |
 |  | 14-21-6 | Change of drinking establishment status. |  |
| | 14-21-7 | Refund upon cancellation. |  |
 |  | 14-21-8 | Restaurant drinking establishments; criteria for determination; gross
receipts affidavit; estimates. |  |
| | 14-21-9 | Employees; registration of same; prohibitions. |  |
 |  | 14-21-10 | Purchase of alcoholic liquor and cereal malt beverages; requirements
and restrictions. |  |
| | 14-21-11 | Licensee's responsibility for conduct of business and employees. |  |
 |  | 14-21-12 | Storage of liquor; removal from drinking establishment premises. |  |
| | 14-21-13 | Nontaxed liquor and refilling of containers prohibited. |  |
 |  | 14-21-14 | Cereal malt beverages; sale allowed. |  |
| | 14-21-15 | Minimum prices for drinks; how determined. |  |
 |  | 14-21-16 | Drinking establishments charge the same price for the same drink all
day; day defined. |  |
| | 14-21-17 | Licensee must pay city or county license tax before making sales. |  |
 |  | 14-21-18 | Federal retail stamp. |  |
| | 14-21-19 | Excise tax shall be current. |  |
 |  | 14-21-20 | Suspension and revocation; grounds for; procedure. |  |
| | 14-21-21 | Extension of premises. |  |
 |  | 14-21-22 | Denial, revocation, or suspension of license upon request for hearing by governing body of city or county; request; evidence. |  |
| Article 22: Caterer | |
 |  | 14-22-1 | Definitions. |  |
| | 14-22-2 | Applications and renewals; documents required. |  |
 |  | 14-22-3 | Requirements for caterer's license. |  |
| | 14-22-4 | Issuance of license. |  |
 |  | 14-22-5 | Licenses, loss or destruction of; application for and issuance of
duplicate. |  |
| | 14-22-6 | Events; filings; notice; food sales required. |  |
 |  | 14-22-7 | Refund upon voluntary cancellation. |  |
| | 14-22-8 | Drinking establishments/caterer criteria for determination; gross
receipts affidavit; estimates. |  |
 |  | 14-22-9 | Employees; registration of same; those prohibited. |  |
| | 14-22-10 | Purchase of alcoholic liquor; requirements and restrictions. |  |
 |  | 14-22-11 | Caterer's responsibility for conduct of business and employees. |  |
| | 14-22-12 | Storage of liquor. |  |
 |  | 14-22-13 | Removal of liquor from event premises prohibited; alcoholic liquor
sales by caterer and drinking establishment licensees. |  |
| | 14-22-14 | Nontaxed liquor and individual alcoholic liquor on event premises
prohibited. |  |
 |  | 14-22-15 | Reserved. |  |
| | 14-22-16 | Minimum prices for drinks; how determined. |  |
 |  | 14-22-17 | Caterers charge the same price for the same drink all day; day
defined. |  |
| | 14-22-18 | Federal retail stamp. |  |
 |  | 14-22-19 | Excise tax shall be current. |  |
| | 14-22-20 | Suspension and revocation; grounds for; procedure. |  |
 | Article 23: Temporary Permits |  |
| | 14-23-1 | Definitions. |  |
 |  | 14-23-2 | Applications; documents required. |  |
| | 14-23-3 | Requirements for temporary permit. |  |
 |  | 14-23-4 | Issuance of permit. |  |
| | 14-23-5 | Events; filings; notice; prohibitions. |  |
 |  | 14-23-6 | Refund upon voluntary cancellation. |  |
| | 14-23-7 | Employees; prohibitions. |  |
 |  | 14-23-8 | Purchase of alcoholic liquor; requirements and restrictions. |  |
| | 14-23-9 | Permit holder's responsibility for conduct at event. |  |
 |  | 14-23-10 | Removal of liquor from event premises prohibited; boundary requirement. |  |
| | 14-23-11 | Nontaxed liquor; individual bringing alcoholic liquor on to permitted
premises. |  |
 |  | 14-23-12 | Minimum prices for drinks; how determined. |  |
| | 14-23-13 | Charge the same price for the same drink all day; day defined. |  |
 |  | 14-23-14 | revoked
Aug. 6, 1990.)
|  |
| | 14-23-15 | Suspension and revocation; grounds for; procedure. |  |
 | Article 24: Winery Shipping Permits |  |
| | 14-24-1 | revoked Sept. 17, 2010 |  |
 |  | 14-24-2 | revoked Sept. 17, 2010 |  |
| | 14-24-3 | revoked Sept. 17, 2010 |  |
 |  | 14-24-4 | revoked Sept. 17, 2010 |  |
| | 14-24-5 | revoked Sept. 17, 2010 |  |
 |  | 14-24-6 | revoked Sept. 17, 2010 |  |
Agency 36: KANSAS DEPARTMENT OF TRANSPORTATION | |
 | Article 1: Special Permits, Loads and Vehicles |  |
| | 36-1-1 | revoked Aug. 15, 1997.)
|  |
 |  | 36-1-1a | revoked Aug. 15, 1997.)
|  |
| | 36-1-2 | revoked Aug. 15, 1997.)
|  |
 |  | 36-1-3 | revoked Aug. 15, 1997.)
|  |
| | 36-1-8 | revoked Aug. 15,
1997.)
|  |
 |  | 36-1-9 | revoked Aug.
15, 1997.)
|  |
| | 36-1-10 | revoked Aug. 15, 1997.)
|  |
 |  | 36-1-24 | revoked
May 1, 1983.)
|  |
| | 36-1-26 | revoked Aug. 15, 1997.)
|  |
 |  | 36-1-27 | revoked Aug.
15, 1997.)
|  |
| | 36-1-28 |
Special vehicle combinations. |  |
 |  | 36-1-29 |
Violations. |  |
| | 36-1-30 |
Cancellation of permit, hearing. |  |
 |  | 36-1-31 |
Equipment. |  |
| | 36-1-32 |
Operational procedure. |  |
 |  | 36-1-33 |
Insurance. |  |
| Article 2: Vehicles Carrying Emergency Equipment | |
 |  | 36-2-3 |
Application for designation of
emergency vehicle. |  |
| | 36-2-4 |
Approvals required. |  |
 |  | 36-2-6 |
Refusal of approval, hearing notice. |  |
| | 36-2-8 |
Prior designations of emergency
vehicles. |  |
 |  | 36-2-9 |
Operation of non-designated vehicle with red light or light, siren, whistle or
bell prohibited; notification to county attorney. |  |
| | 36-2-10 |
Violations, warning, cancellation of designation as emergency vehicle. |  |
 |  | 36-2-11 |
Same; request for hearing before the secretary. |  |
| | 36-2-12 |
Use of red light or lights only,
or red light and siren, whistle or bell after
designation denied or cancelled. |  |
 |  | 36-2-13 |
Notice of the right of hearing
before the secretary. |  |
| | 36-2-14 |
Use of sirens. |  |
 | Article 4: Saddlemounts and Transportation of Empty Trucks |  |
| | 36-4-8 |
Saddlemounts, transportation of
empty trucks. |  |
 | Article 7: Stud Tires |  |
| | 36-7-1 |
Definitions. |  |
 |  | 36-7-2 |
Use of studded traction equip-
ment permitted; definitions; limitations on
use. |  |
| Article 14: Interstate Highway System; Use | |
 |  | 36-14-1 |
Prohibition on the use of the
interstate highway system by unauthorized
vehicles, animals and pedestrians. |  |
| Article 15: Motorcyclists | |
 |  | 36-15-23 |
Motorcyclists' eye protection
devices. |  |
| Article 18: Lights on Highway Construction and Maintenance Vehicles | |
 |  | 36-18-4 |
Lights on highway construction and maintenance vehicles. |  |
| Article 26: Railroad Grade Crossings | |
 |  | 36-26-1 |
Railroad grade crossings; stopping required. |  |
| Article 28: Service Brakes and Second Towed Vehicles | |
 |  | 36-28-1 |
Service brakes, second towed
vehicles. |  |
| Article 34: Child Passenger Safety | |
 |  | 36-34-1 |
Child passenger safety restraints. |  |
| Article 35: Transporting Two Combine Headers | |
 |  | 36-35-1 | revoked
Aug. 15, 1997.)
Article 39.--RAIL SERVICE
ASSISTANCE PROGRAM
|  |
| Article 36: Widths of Vehicles and Loads | |
 |  | 36-36-1 |
Vehicle widths. |  |
Agency 53: STATE RECORDS BOARD | |
 | Article 3: General Records Retention Disposition Schedule for State Agencies |  |
| | 53-3-1 | General records retention and disposition schedule for state agencies. |  |
 | Article 4: Records Officer |  |
| | 53-4-1 | Records Officer. |  |
Agency 91: KANSAS STATE DEPARTMENT OF EDUCATION |  |
| Article 5: Driver and Traffic Safety Education Courses | |
 |  | 91-5-1 | Definitions. |  |
| | 91-5-1a | Program approval. |  |
 |  | 91-5-2 | revoked Dec. 18, 1998.)
|  |
| | 91-5-3 |
Qualifications of instructors. |  |
 |  | 91-5-4 | Reimbursement. |  |
| | 91-5-6 |
Period of instruction. |  |
 |  | 91-5-7 |
Eligible students. |  |
| | 91-5-8 | revoked Dec. 18,
1988.)
|  |
 |  | 91-5-9 | Automobile used as a trainer. |  |
| | 91-5-10 | revoked Dec. 18,
1998.)
|  |
 |  | 91-5-11 | revoked Dec.
18, 1998.)
|  |
| | 91-5-13 | Reports. |  |
 |  | 91-5-14 | Driver education II. |  |
| Article 7: Commercial Drivers' Training Schools | |
 |  | 91-7-1 |
Licenses required. |  |
| | 91-7-2 |
Location of school. |  |
 |  | 91-7-3 |
Records to be maintained. |  |
| | 91-7-4 |
Bond required. |  |
 |  | 91-7-5 |
Drivers' training school vehicles. |  |
| | 91-7-6 |
Conduct of drivers' training
schools. |  |
 |  | 91-7-7 |
Grounds for revocation, suspension, and refusal to renew license. |  |
| | 91-7-8 |
Licenses required for instruction. |  |
 |  | 91-7-11 |
Classroom accommodations. |  |
| | 91-7-13 |
Classroom instruction. |  |
 |  | 91-7-14 |
Behind-the-wheel driving instruction. |  |
| | 91-7-15 |
Advanced courses. |  |
Agency 92: KANSAS DEPARTMENT OF REVENUE |  |
| Article 1: Hearing | |
 |  | 92-1-1 | revoked March 29, 2002 |  |
| | 92-1-2 | revoked March 29, 2002 |  |
 |  | 92-1-3 | revoked March 29, 2002 |  |
| | 92-1-4 | revoked May 1, 1988.)
|  |
 |  | 92-1-5 | revoked May 1, 1988.)
|  |
| | 92-1-6 | revoked May 1, 1988.)
|  |
 |  | 92-1-7 | revoked May 1, 1988.)
|  |
| | 92-1-8 | revoked May 1, 1988.)
|  |
 | Article 2: Inheritance Taxes |  |
| | 92-2-1 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 92-2-3 | revoked, E-80-26, Dec. 12,
1979; revoked May 1, 1980.)
|  |
| | 92-2-4 | revoked, E-80-26, Dec. 12, 1979;
revoked May 1, 1980.)
|  |
 |  | 92-2-6 | revoked, E-80-26,
Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 92-2-7 | revoked, E-80-26, Dec. 12, 1979; revoked May 1,
1980.)
|  |
 |  | 92-2-8 | revoked May 1,
1978.)
|  |
| | 92-2-9 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 92-2-10 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 92-2-11 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 92-2-12 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 92-2-14 | revoked,
E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 92-2-15 | revoked, E-80-26, Dec. 12, 1979;
revoked May 1, 1980.)
|  |
| | 92-2-17 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
 |  | 92-2-18 | revoked,
E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 92-2-38 | revoked May 1, 1978.)
|  |
 |  | 92-2-39 | revoked, E-80-26, Dec. 12, 1979; revoked May 1, 1980.)
|  |
| | 92-2-42 | revoked May 1, 1986.)
|  |
 |  | 92-2-43 | revoked May 1, 1986.)
|  |
| | 92-2-44 | revoked May 1, 1986.)
|  |
 |  | 92-2-45 | revoked May 1, 1986.)
|  |
| | 92-2-46 | revoked, E-
81-16, June 25, 1980; revoked May 1, 1981.)
|  |
 |  | 92-2-47 | revoked May 1, 1986.)
|  |
| | 92-2-48 | revoked, E-81-16, June 25, 1980; revoked
May 1, 1981.)
|  |
 |  | 92-2-49 | revoked May 1, 1986.)
|  |
| | 92-2-50 | revoked May
1, 1986.)
|  |
 |  | 92-2-51 | revoked May 1, 1986.)
|  |
| | 92-2-52 | revoked May 1, 1983.)
|  |
 |  | 92-2-53 | revoked May 1, 1986.)
|  |
| | 92-2-54 | Transfer of assets prior to payment of tax. |  |
 |  | 92-2-55 | revoked May 1, 1983.)
|  |
| | 92-2-56 | Family settlement agreements. |  |
 |  | 92-2-57 | Distributees; prior transfers between class A distributees. |  |
| | 92-2-58 | Debts forgiven by will. |  |
 |  | 92-2-59 | Surviving spouses. |  |
| | 92-2-60 | Charitable distributees. |  |
 |  | 92-2-61 | Qualified terminable interest property election. |  |
| | 92-2-62 | Tax to residue. |  |
 |  | 92-2-63 | Additional tax; credit for state death taxes. |  |
| | 92-2-64 | Minimum tax; credit for state death taxes. |  |
 |  | 92-2-65 | Proration of credit for state death taxes; tax chargeable against
distributee's interests. |  |
| | 92-2-66 | Valuation of property included in the gross estate. |  |
 |  | 92-2-67 | Special valuation of certain farm and closely held business
properties. |  |
| | 92-2-68 | Exclusion of certain farm and closely held business properties from
gross estate. |  |
 |  | 92-2-69 | Transfers in contemplation of death. |  |
| | 92-2-70 | Transfers with retained life estate. |  |
 |  | 92-2-71 | Transfers taking effect at death. |  |
| | 92-2-72 | Revocable transfers. |  |
 |  | 92-2-73 | Annuities or other payments receivable by reason of surviving
decedent. |  |
| | 92-2-74 | Joint tenancy. |  |
 |  | 92-2-75 | Powers of appointment. |  |
| | 92-2-76 | Life insurance proceeds. |  |
 |  | 92-2-77 | Transfers for insufficient consideration. |  |
| | 92-2-78 | Proration of deductions. |  |
 |  | 92-2-79 | Deduction of expenses and debts. |  |
| | 92-2-80 | Expense deductions not allowable as deductions for income tax
purposes. |  |
 |  | 92-2-81 | Deductions for federal estate tax. |  |
| | 92-2-82 | Filing of return; payment of tax; liens; interest; computations by
director. |  |
 |  | 92-2-83 | Reporting adjustments of internal revenue service. |  |
| | 92-2-84 | Overpayment of fees. |  |
 | Article 3: Motor Fuel Tax and Transportation of Liquid Fuel |  |
| | 92-3-4 | Export fuels; exemption claims. |  |
 |  | 92-3-5 | revoked, E-82-26, Dec. 16, 1981; revoked May 1,
1982.)
|  |
| | 92-3-6 | Marking of vehicles transporting liquid fuels. |  |
 |  | 92-3-7 | Vehicles; separate delivery apparatus for each compartment; exception. |  |
| | 92-3-8 | revoked, E-80-2, Jan. 18, 1979; revoked May 1,
1979.)
|  |
 |  | 92-3-9 | revoked May 1, 1986.)
|  |
| | 92-3-9a | Delivery to one other than original consignee. |  |
 |  | 92-3-10 | Measuring vehicle tanks; vehicles affected; capacity marker; extent
filled. |  |
| | 92-3-11 | Vehicle tanks; marking capacity; identifying tank; certificate; basis
of tax payments. |  |
 |  | 92-3-12 | revoked May 1, 1986.)
|  |
| | 92-3-12a | Vehicle tanks; re-marking when damaged. |  |
 |  | 92-3-13 | revoked May 1, 1986.)
|  |
| | 92-3-14 | Calibration unit number. |  |
 |  | 92-3-15 | revoked May 1, 1986.)
|  |
| | 92-3-16 | Books and records; preservation. |  |
 |  | 92-3-17 | revoked
May 1, 1986.)
|  |
| | 92-3-17a | License applications; bond requirements. |  |
 |  | 92-3-19 | Principal business for handling allowance. |  |
| | 92-3-20 | Refunds, books and records. |  |
 |  | 92-3-1 to | revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)
|  |
| Article 4: INCOME TAX (Not in active use) | |
 |  | 92-4-1 | revoked Jan. 1, 1968.)
|  |
| Article 5: Cigarette Tax | |
 |  | 92-5-1 | Distinguished; wholesaler-re-
tailer licenses. |  |
| | 92-5-2 | Vending machines; owner display; record. |  |
 |  | 92-5-3 | Manufacturer's salespersons. |  |
| | 92-5-4 | revoked March 22, 2002 |  |
 |  | 92-5-5 | Interstate shipment, exemptions; transporting unstamped cigarettes. |  |
| | 92-5-6 | Wholesaler; receiving stamped cigarettes. |  |
 |  | 92-5-7 | Wholesaler; separate locations, bond. |  |
| | 92-5-8 | Wholesaler; trucker, salesperson. |  |
 |  | 92-5-9 | Redemption of unused stamps. |  |
| | 92-5-10 | Cigarettes unfit for sale. |  |
 |  | 92-5-11 | revoked March 22, 2002 |  |
| | 92-5-12 | Bond; cancellations. |  |
 |  | 92-5-13 | Credits. |  |
| | 92-5-14 | Vending machines; cigarette sales only. |  |
 | Article 6: KANSAS RETAILERS' SALES TAX (Not in active use) |  |
| | 92-6-1 | revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1,
1972.)
|  |
 | Article 7: COMPENSATING TAX (Not in active use) |  |
| | 92-7-1 | revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked, Jan. 1,
1972.)
|  |
 | Article 8: CEREAL MALT BEVERAGE TAX (Not in active use) |  |
| | 92-8-1 | revoked May
1, 1987.)
|  |
 |  | 92-8-2 | revoked May 1, 1987.)
|  |
| | 92-8-3 | revoked May 1, 1987.)
|  |
 |  | 92-8-4 | revoked May 1, 1987.)
|  |
| | 92-8-5 | revoked May 1, 1987.)
|  |
 |  | 92-8-6 | revoked May 1, 1987.)
|  |
| | 92-8-7 | revoked May 1, 1987.)
|  |
 |  | 92-8-8 | revoked May 1, 1987.)
|  |
| | 92-8-9 | revoked Jan. 1, 1972.)
|  |
 |  | 92-8-9a | revoked May 1, 1987.)
|  |
| | 92-8-10 | revoked May 1, 1987.)
|  |
 |  | 92-8-11 | revoked May 1, 1987.)
|  |
| | 92-8-12 | revoked May 1, 1987.)
|  |
 |  | 92-8-13 | revoked May 1, 1987.)
|  |
| | 92-8-14 | revoked May 1, 1987.)
|  |
 |  | 92-8-15 | revoked May 1, 1987.)
|  |
| | 92-8-16 | revoked May 1, 1987.)
|  |
 |  | 92-8-17 | revoked May 1, 1987.)
|  |
| | 92-8-18 | revoked May 1, 1987.)
|  |
 |  | 92-8-19 | revoked May 1, 1987.)
|  |
| | 92-8-20 | revoked March 29, 2002 |  |
 | Article 9: Minerals and Natural Products Leases on Navigable Stream Beds |  |
| | 92-9-1 | Bidders; notice; form of bids. |  |
 |  | 92-9-2 | Cash bonus; rental. |  |
| | 92-9-3 | Survey; expense of. |  |
 |  | 92-9-4 | Wells; operation and management. |  |
| | 92-9-5 | Location of operations. |  |
 |  | 92-9-6 | revoked July 3, 1989.)
|  |
| | 92-9-6a | Returns; rates and restrictions. |  |
 |  | 92-9-7 | revoked March 29, 2002 |  |
| | 92-9-8 | revoked July 27, 2001 |  |
 | Article 10: SPECIAL FUEL TAX (Not in active use) |  |
| | 92-10-1 | revoked, E-
69-16, July 23, 1969; revoked Jan. 1, 1970.)
|  |
 | Article 11: Withholding and Estimated Tax |  |
| | 92-11-1 | revoked March 29, 2002 |  |
 |  | 92-11-2 | revoked March 29, 2002 |  |
| | 92-11-3 | revoked March 29, 2002 |  |
 |  | 92-11-4 | revoked March 29, 2002 |  |
| | 92-11-5 | revoked March 29, 2002 |  |
 |  | 92-11-6 | revoked March 29, 2002 |  |
| | 92-11-7 | revoked March 29, 2002 |  |
 |  | 92-11-8 | revoked March 29, 2002 |  |
| | 92-11-9 | revoked March 29, 2002 |  |
 |  | 92-11-10 | revoked March 29, 2002 |  |
| | 92-11-11 | revoked March 29, 2002 |  |
 |  | 92-11-12 | revoked March 29, 2002 |  |
| | 92-11-13 | revoked March 29, 2002 |  |
 |  | 92-11-14 | revoked March 29, 2002 |  |
| | 92-11-15 | revoked March 29, 2002 |  |
 |  | 92-11-16 | revoked March 29, 2002 |  |
| | 92-11-17 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-11-18 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-11-19 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-11-20 | Declaration of estimated tax forms. |  |
| | 92-11-21 | Payment of estimated tax. |  |
 |  | 92-11-22 | Credit. |  |
| | 92-11-23 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-11-24 | Short taxable years. |  |
| Article 12a: Solar Tax Incentives | |
 |  | 92-12a-1 | revoked March 29, 2002 |  |
| | 92-12a-2 | revoked March 29, 200 |  |
 |  | 92-12a-3 | revoked March 29, 2002 |  |
| | 92-12a-4 | revoked March 29, 2002 |  |
 |  | 92-12a-5 | revoked March 29, 2002 |  |
| | 92-12a-6 | revoked March 29, 2002 |  |
 |  | 92-12a-7 | revoked March 29, 2002 |  |
| | 92-12a-8 | revoked March 29, 2002 |  |
 |  | 92-12a-9 | revoked March 29, 2002 |  |
| | 92-12a-10 | revoked March 29, 2002 |  |
 |  | 92-12a-11 | revoked March 29, 2002 |  |
| | 92-12a-12 | revoked March 29, 2002 |  |
 |  | 92-12a-13 | revoked March 29, 2002 |  |
| | 92-12a-14 | revoked March 29, 2002 |  |
 |  | 92-12a-15 | revoked March 29, 2002 |  |
| | 92-12a-16 | revoked March 29, 2002 |  |
 |  | 92-12a-17 | revoked March 29, 2002 |  |
| | 92-12a-18 | revoked March 29, 2002 |  |
 |  | 92-12a-19 | revoked March 29, 2002 |  |
| | 92-12a-20 | revoked March 29, 2002 |  |
 |  | 92-12a-21 | revoked March 29, 2002 |  |
| | 92-12a-22 | revoked March 29, 2002 |  |
 |  | 92-12a-23 | revoked March 29, 2002 |  |
| Article 12: Income Tax | |
 |  | 92-12-1 | revoked May 1,
1982.)
|  |
| | 92-12-2 | revoked May 1, 1982.)
|  |
 |  | 92-12-3 | revoked May 1, 1982.)
|  |
| | 92-12-4 | revoked March 24, 2006 |  |
 |  | 92-12-4a | Resident individual. |  |
| | 92-12-5 | revoked March 24, 2006 |  |
 |  | 92-12-6 | Resident status of certain individuals. |  |
| | 92-12-7 | revoked May 1,
1982.)
|  |
 |  | 92-12-8 | Corporation. |  |
| | 92-12-9 | revoked May 1, 1982.)
|  |
 |  | 92-12-11 | Credits for income taxes paid to other states. |  |
| | 92-12-12 | revoked, E-80-2, Jan. 18, 1979;
revoked May 1, 1979.)
|  |
 |  | 92-12-13 | revoked,
E-80-2, Jan. 18, 1979; revoked May 1, 1979.)
|  |
| | 92-12-14 | Persons and organizations exempt from Kansas income tax. |  |
 |  | 92-12-15 | revoked May 1, 1982.)
|  |
| | 92-12-16 | Change of accounting period. |  |
 |  | 92-12-17 | revoked May 1, 1982.)
|  |
| | 92-12-19 | Limitation of tax-spreadback rule. |  |
 |  | 92-12-20 | Change from accrual to installment method of accounting. |  |
| | 92-12-21 | revoked May 1, 1982.)
|  |
 |  | 92-12-22 | revoked May 1, 1982.)
|  |
| | 92-12-23 | revoked May 1, 1982.)
|  |
 |  | 92-12-24 | revoked May 1, 1982.)
|  |
| | 92-12-25 | revoked May 1, 1982.)
|  |
 |  | 92-12-27 | Kansas deduction of an individual. |  |
| | 92-12-28 | revoked May 1, 1982.)
|  |
 |  | 92-12-29 | revoked May 10, 2002 |  |
| | 92-12-30 | revoked May 1, 1982.)
|  |
 |  | 92-12-31 | revoked May 1, 1982.)
|  |
| | 92-12-32 | revoked May 1, 1982.)
|  |
 |  | 92-12-33 | revoked May 1, 1982.)
|  |
| | 92-12-34 | revoked May 1, 1982.)
|  |
 |  | 92-12-35 | revoked May 1, 1982.)
|  |
| | 92-12-36 | revoked May 1, 1982.)
|  |
 |  | 92-12-37 | revoked May 1, 1982.)
|  |
| | 92-12-38 | revoked May 1, 1982.)
|  |
 |  | 92-12-39 | revoked May 1, 1982.)
|  |
| | 92-12-40 | revoked May 1, 1982.)
|  |
 |  | 92-12-41 | revoked May 1, 1982.)
|  |
| | 92-12-42 | revoked May 1, 1982.)
|  |
 |  | 92-12-43 | revoked May 1, 1982.)
|  |
| | 92-12-44 | revoked May 1, 1982.)
|  |
 |  | 92-12-45 | revoked May 1, 1982.)
|  |
| | 92-12-47 | Distribution withholding. |  |
 |  | 92-12-48 | revoked May
1, 1982.)
|  |
| | 92-12-49 | revoked May 1, 1982.)
|  |
 |  | 92-12-50 | revoked May 1, 1982.)
|  |
| | 92-12-51 | revoked May 1, 1982.)
|  |
 |  | 92-12-52 | Consolidated returns. |  |
| | 92-12-53 | Methods of determining income allocable to Kansas business. |  |
 |  | 92-12-54 | revoked May 1, 1982.)
|  |
| | 92-12-55 | Returns; who shall file. |  |
 |  | 92-12-56 | revoked May 10, 2002 |  |
| | 92-12-57 | Records and income tax forms. |  |
 |  | 92-12-58 | Payment of tax; receipt; insufficient fund checks. |  |
| | 92-12-59 | revoked May 1, 1982.)
|  |
 |  | 92-12-60 | revoked, L. 1980, ch. 344, May 1, 1980.)
|  |
| | 92-12-61 | revoked May 1, 1982.)
|  |
 |  | 92-12-62 | revoked May 1, 1982.)
|  |
| | 92-12-63 | revoked May 1, 1982.)
|  |
 |  | 92-12-64 | Claims for refund by taxpayers. |  |
| | 92-12-65 | Powers of the director of taxation. |  |
 |  | 92-12-66 | revoked July 27, 2001 |  |
| | 92-12-66a | Abatement of final tax liabilities. |  |
 |  | 92-12-67 | Extension of time for filing returns. |  |
| | 92-12-68 | revoked May 10, 2002 |  |
 |  | 92-12-69 | revoked, L. 1980, ch. 344, May 1, 1980.)
|  |
| | 92-12-70 | revoked May 1, 1982.)
|  |
 |  | 92-12-71 | Business and nonbusiness income defined. |  |
| | 92-12-72 | Two or more businesses of a single taxpayer. |  |
 |  | 92-12-73 | Business and nonbusiness income; application of definitions. |  |
| | 92-12-74 | Proration of deductions. |  |
 |  | 92-12-75 | Definitions. |  |
| | 92-12-76 | Apportionment. |  |
 |  | 92-12-77 | Combined income method of reporting. |  |
| | 92-12-78 | Allocation. |  |
 |  | 92-12-79 | Consistency and uniformity in reporting. |  |
| | 92-12-80 | Taxable in another state; in general. |  |
 |  | 92-12-81 | Taxable in another state; when a corporation is ``subject to'' a tax
under K.S.A. 79-3273(1) and 79-4301, article IV.3.(1). |  |
| | 92-12-82 | Taxable in another state; when a state has jurisdiction to subject a
taxpayer to a net income tax. |  |
 |  | 92-12-83 | Apportionment formula. |  |
| | 92-12-84 | Property factor; in general. |  |
 |  | 92-12-85 | Property factor; property used for the production of business income. |  |
| | 92-12-86 | Property factor; consistency in reporting. |  |
 |  | 92-12-87 | Property factor; numerator. |  |
| | 92-12-88 | Property factor; valuation of owned property. |  |
 |  | 92-12-89 | Property factor; valuation of rented property. |  |
| | 92-12-90 | Property factor; averaging property values. |  |
 |  | 92-12-91 | Payroll factor; in general. |  |
| | 92-12-92 | Payroll factor; denominator. |  |
 |  | 92-12-93 | Payroll factor; numerator. |  |
| | 92-12-94 | Payroll factor; compensation paid in this state. |  |
 |  | 92-12-95 | Sales factor; in general. |  |
| | 92-12-96 | Sales factor; denominator. |  |
 |  | 92-12-97 | Sales factor; numerator. |  |
| | 92-12-98 | Sales factor; sales of tangible personal property in this state. |  |
 |  | 92-12-99 | Sales factor; sales of tangible personal property to United States
government in this state. |  |
| | 92-12-100 | Sales factor; sales other than sales of tangible personal property
in this state. |  |
 |  | 92-12-101 | Special rules; in general. |  |
| | 92-12-102 | Special rules; property factor. |  |
 |  | 92-12-103 | Special rules; sales factor. |  |
| | 92-12-104 | revoked May 1, 1982.)
|  |
 |  | 92-12-105 | Contribution to income; debtor setoff. |  |
| | 92-12-106 | Composite returns for nonresident partners and shareholders. |  |
 |  | 92-12-107 | and 92-12-108 Reserved. |  |
| | 92-12-109 | Report of income adjusted by internal revenue service. |  |
 |  | 92-12-110 | Combined income method of reporting; surtax exemption. |  |
| | 92-12-111 | Special rules; airlines. |  |
 |  | 92-12-112 | Sales factor numerator; assignment of sales of a corporation which
is a member of a unitary group of corporations. |  |
| | 92-12-113 | Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts. |  |
 |  | 92-12-114 | Determining transportation income within a unitary group. |  |
| | 92-12-120 | Definition of qualified taxpayer. |  |
 |  | 92-12-121 | Incurred qualified expenditures. |  |
| | 92-12-130 | Amount of tax credit. |  |
 |  | 92-12-140 | Definitions. |  |
| | 92-12-141 | Tax credit agreement. |  |
 |  | 92-12-142 | Tax credit application. |  |
| | 92-12-143 | Quarterly reports. |  |
 |  | 92-12-144 | Reallocation of credits. |  |
| | 92-12-145 | Transfer of tax credits. |  |
 |  | 92-12-146 | Definitions |  |
| | 92-12-147 | Tax credit agreement. |  |
 |  | 92-12-148 | Tax credit application. |  |
| | 92-12-149 | Quarterly reports. |  |
 | Article 13: Interstate Motor Fuel Use Tax |  |
| | 92-13-1 | Application; contents. |  |
 |  | 92-13-2 | Interstate motor fuel user license. |  |
| | 92-13-3 | Enforcement. |  |
 |  | 92-13-4 | Identification cards. |  |
| | 92-13-5 | Revocation or abandonment of license, authorization or permit. |  |
 |  | 92-13-6 | Credits and refunds on fuel purchased within Kansas. |  |
| | 92-13-7 | Sales invoices and records. |  |
 |  | 92-13-8 | Exempt operations. |  |
| | 92-13-9 | Trip permits and emergency authorizations. |  |
 |  | 92-13-10 | Bond requirements. |  |
| | 92-13-11 | Presumption, evidence. |  |
 |  | 92-13-12 | Record requirements; presumption. |  |
| Article 14: Liquefied Petroleum Fuel Tax | |
 |  | 92-14-1 | revoked, E-73-
20, July 1, 1973; revoked Jan. 1, 1974.)
|  |
| | 92-14-2 | revoked, E-73-
20, July 1, 1973; revoked Jan. 1, 1974.)
|  |
 |  | 92-14-3 | revoked, E-73-
20, July 1, 1973; revoked Jan. 1, 1974.)
|  |
| | 92-14-4 | LP gas withdrawn from a motor vehicle’s cargo tank and used to propel the vehicle on public highways. |  |
 |  | 92-14-5 | Records. |  |
| | 92-14-6 | Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals. . |  |
 |  | 92-14-7 | Special LP-gas permits. |  |
| | 92-14-8 | License applications; bond requirements. |  |
 |  | 92-14-9 | Taxation of compressed natural gas; conversion formula. |  |
| Article 15: Nonresident Contractors | |
 |  | 92-15-1 | revoked May 1, 1983 |  |
| | 92-15-2 | revoked May 1, 1983 |  |
 |  | 92-15-3 | Change of name, address, or ownership. |  |
| | 92-15-4 | Registration not assignable. |  |
 |  | 92-15-5 | revoked May 1, 1983 |  |
| | 92-15-6 | Bond; time in effect. |  |
 |  | 92-15-7 | revoked May 1, 1983 |  |
| | 92-15-8 | Bond; release. |  |
 |  | 92-15-9 to 92-15-12 | revoked May 1, 1983
|  |
| Article 16: INTANGIBLES TAX (Not in active use) | |
 |  | 92-16-1 | revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
| | 92-16-10 and 92-16-11 | revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)
|  |
 |  | 92-16-12 and 92-16-13 | revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
| | 92-16-2 | revoked, T-83-48, Dec. 22, 1982;
revoked May 1, 1983.)
|  |
 |  | 92-16-20 and 92-16-21 | revoked, T-83-48, Dec. 22, 1982; revoked May
1, 1983.)
|  |
| | 92-16-3 | revoked, T-
83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
 |  | 92-16-4 | revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
| | 92-16-5 | revoked, E-83-48, Dec. 22, 1982; revoked May 1,
1983.)
|  |
 |  | 92-16-6 | revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
| | 92-16-7 | revoked, T-83-
48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
 |  | 92-16-8 | revoked, T-83-48, Dec. 22, 1982; revoked
May 1, 1983.)
|  |
| | 92-16-9 | revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
 |  | 92-16-14 | revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
| | 92-16-15 | revoked, T-
83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
 |  | 92-16-16 | revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)
|  |
| | 92-16-17 | revoked Jan. 1, 1972.)
|  |
 |  | 92-16-18 | revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
| | 92-16-19 | revoked, T-
83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
 | Article 17: Tobacco Products |  |
| | 92-17-1 | Terms; distributor, retailer. |  |
 |  | 92-17-2 | Imposition of tax. |  |
| | 92-17-3 | Applications; forms. |  |
 |  | 92-17-4 | Distributor's bond. |  |
| | 92-17-5 | Bond; cancellations. |  |
 |  | 92-17-6 | Refund or credit of exempt tobacco products. |  |
| Article 18: Special Fuel Tax | |
 |  | 92-18-1 | revoked Aug. 23, 2002 |  |
| | 92-18-2 | revoked Aug. 23, 2002 |  |
 |  | 92-18-3 | revoked Aug. 23, 2002 |  |
| | 92-18-4 | revoked Aug. 23, 2002 |  |
 |  | 92-18-5 | revoked Aug. 23, 2002 |  |
| | 92-18-6 | revoked Aug. 23, 2002 |  |
 |  | 92-18-7 | revoked Aug. 23, 2002 |  |
| 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 |  |
| | 92-20-1 | Purposes. |  |
 |  | 92-20-2 | revoked May 1,
1987.)
|  |
| | 92-20-2a | Transactions on which tax applies. |  |
 |  | 92-20-3 | Sales tax rules and regulations also apply to compensating tax. |  |
| | 92-20-4 | Purchase price, consideration, trade-ins. |  |
 |  | 92-20-5 | Payment of tax. |  |
| | 92-20-6 | Filing of returns. |  |
 |  | 92-20-7 | Registration of out-of-state retailers; collection of tax by
retailers. |  |
| | 92-20-8 | Delivery. |  |
 |  | 92-20-9 | Application for certificates. |  |
| | 92-20-10 | revoked May 1, 1987.)
|  |
 |  | 92-20-11 | Revoked August 23, 2002. |  |
| | 92-20-12 | Sales tax exemptions also apply to compensating tax. |  |
 |  | 92-20-13 | Property formerly used in another state. |  |
| | 92-20-14 | Purchases other than at retail; property used in processing. |  |
 |  | 92-20-15 | Property already subjected to sales or use tax. |  |
| | 92-20-16 | Railroads--interstate commerce. |  |
 |  | 92-20-17 | Airlines--interstate com-
merce. |  |
| | 92-20-18 | Motor carriers--interstate commerce. |  |
 |  | 92-20-19 | Pipelines--interstate commerce. |  |
| | 92-20-20 | Radio broadcasting and television stations--interstate commerce. |  |
 |  | 92-20-21 | Telephone and telegraph companies--interstate commerce. |  |
| Article 21: Local Retailers' Sales Tax | |
 |  | 92-21-1 | State sales tax regulations. |  |
| | 92-21-2 | revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)
|  |
 |  | 92-21-3 | Registration. |  |
| | 92-21-4 | Interest--penalties--limitations--
procedure. |  |
 |  | 92-21-5 | Filing of returns. |  |
| | 92-21-6 | Application of local sales tax. |  |
 |  | 92-21-7 | revoked April 13, 2007 |  |
| | 92-21-8 | revoked April 13, 2007 |  |
 |  | 92-21-9 | Place of sale--telephone--
gas--water--electricity--heat. |  |
| | 92-21-10 | revoked April 13, 2007 |  |
 |  | 92-21-11 | Place of sale--no fixed place of business. |  |
| | 92-21-12 | Place of business--auctioneers. |  |
 |  | 92-21-13 | Place of business--vending machines. |  |
| | 92-21-14 | Place of business; sales from vehicle. |  |
 |  | 92-21-15 | Place of sale--meals, food and drinks sold on common carriers. |  |
| | 92-21-16 | revoked April 13, 2007 |  |
 |  | 92-21-17 | revoked April 13, 2007. |  |
| | 92-21-18 | Revoked June 26, 1998 |  |
 |  | 92-21-19 | Gross receipts as applied to local sales tax. |  |
| | 92-21-20 | revoked May 1, 1987.)
|  |
 |  | 92-21-21 | Revoked June 26, 1998 |  |
| Article 22: Homestead Tax Relief | |
 |  | 92-22-1 | revoked, L.
1980, ch. 342, May 1, 1980.)
|  |
| | 92-22-2 | revoked, E-80-2, Jan. 18, 1979; revoked May 1,
1979.)
|  |
 |  | 92-22-27 to 92-22-29 | revoked May 1, 1986.)
|  |
| | 92-22-3 | revoked May 1, 1986.)
|  |
 |  | 92-22-4 | Domicile; temporary absence. |  |
| | 92-22-5 | Homestead used for rental or business purposes. |  |
 |  | 92-22-6 | revoked May 1,
1986.)
|  |
| | 92-22-7 | revoked May 1, 1986.)
|  |
 |  | 92-22-8 | Proof of disability. |  |
| | 92-22-9 | revoked May 1, 1986.)
|  |
 |  | 92-22-10 | revoked May 1, 1986.)
|  |
| | 92-22-11 | Household income. |  |
 |  | 92-22-12 | Ownership; definitions. |  |
| | 92-22-13 | revoked May 1,
1986.)
|  |
 |  | 92-22-14 | Rent constituting property taxes accrued; services. |  |
| | 92-22-15 | revoked May 1,
1986.)
|  |
 |  | 92-22-16 | revoked May 1, 1986.)
|  |
| | 92-22-17 | Exercise of right to file claim on behalf of claimant. |  |
 |  | 92-22-18 | Death of claimant subsequent to filing claim; disbursement of refund. |  |
| | 92-22-19 | revoked April 19, 2002 |  |
 |  | 92-22-20 | revoked May 1, 1986.)
|  |
| | 92-22-21 | revoked May 1, 1986.)
|  |
 |  | 92-22-22 | revoked April 19, 2002 |  |
| | 92-22-23 | Computation of amount of claim; rental and ownership of a homestead during the same calendar year. |  |
 |  | 92-22-24 | revoked April 19, 2002 |  |
| | 92-22-25 | Proof in support of claim. |  |
 |  | 92-22-26 | revoked May 1, 1986.)
|  |
| | 92-22-30 | revoked May 1, 1986.)
|  |
 |  | 92-22-31 | revoked May 1, 1986.)
|  |
| | 92-22-32 | Homestead; charges for services, furniture, personal property, etc. |  |
 |  | 92-22-33 | Dependent children of claimant. |  |
| | 92-22-34 | Complete filing required. |  |
 | Article 23: Bingo |  |
| | 92-23-1 to 92-23-3 | revoked May 1, 1985.)
|  |
 |  | 92-23-29 to 92-23-36 | Reserved. |  |
| | 92-23-4 | Reserved. |  |
 |  | 92-23-9 | revoked February 12, 2016 |  |
| | 92-23-10 | revoked February 12, 2016 |  |
 |  | 92-23-11 | revoked February 12, 2016 |  |
| | 92-23-12 | revoked February 12, 2016 |  |
 |  | 92-23-13 | revoked February 12, 2016 |  |
| | 92-23-14 | revoked February 12, 2016 |  |
 |  | 92-23-15 | revoked February 12, 2016 |  |
| | 92-23-16 | revoked February 12, 2016 |  |
 |  | 92-23-17 | revoked February 12, 2016 |  |
| | 92-23-18 | revoked February 12, 2016 |  |
 |  | 92-23-19 | revoked February 12, 2016 |  |
| | 92-23-20 | revoked February 12, 2016 |  |
 |  | 92-23-21 | revoked February 12, 2016 |  |
| | 92-23-22 | revoked February 12, 2016 |  |
 |  | 92-23-23 | revoked February 12, 2016 |  |
| | 92-23-24 | Reserved |  |
 |  | 92-23-25 | revoked February 12, 2016 |  |
| | 92-23-26 | Reserved. |  |
 |  | 92-23-27 | 92-23-27 to 92-23-28 Authorized |  |
| | 92-23-30 | revoked February 12, 2016 |  |
 |  | 92-23-31 | revoked February 12, 2016 |  |
| | 92-23-37 | revoked February 12, 2016 |  |
 |  | 92-23-38 | revoked February 12, 2016 |  |
| | 92-23-38a | revoked February 12, 2016 |  |
 |  | 92-23-39 | revoked February 12, 2016 |  |
| | 92-23-40 | revoked February 12, 2016 |  |
 |  | 92-23-41 | Definitions; persons conducting games of bingo; restrictions. |  |
| | 92-23-42 | Bond required for distributors |  |
 |  | 92-23-43 | Bingo trust bank accounts |  |
| | 92-23-44 | Schedule of games of bingo |  |
 |  | 92-23-45 | Handling of reusable bingo cards |  |
| | 92-23-46 | Bingo; house rules |  |
 |  | 92-23-47 | Display of numbered objects used in conducting games of bingo |  |
| | 92-23-48 | Bingo; procedure for correction if wrong number called |  |
 |  | 92-23-49 | Bingo; persons selling refreshments or performing janitorial work |  |
| | 92-23-50 | Communication of numbers needed to win prohibited |  |
 |  | 92-23-51 | Disputed game of bingo |  |
| | 92-23-52 | Bingo; multiple winners |  |
 |  | 92-23-53 | Verification of winners |  |
| | 92-23-54 | Bingo; reduction in value of prizes |  |
 |  | 92-23-55 | Cashing of prize checks |  |
| | 92-23-56 | Bingo; instant bingo |  |
 |  | 92-23-57 | Bingo; records; inspection; preservation |  |
| | 92-23-58 | Bingo; filing of returns; notice; hearings |  |
 |  | 92-23-59 | Due date of tax return by distributors |  |
| | 92-23-70 | Charitable raffles; definitions |  |
 |  | 92-23-71 | Licensing requirements; renewals |  |
| | 92-23-72 | Charitable raffle ticket requirements |  |
 |  | 92-23-73 | Conduct of charitable raffle |  |
| | 92-23-74 | Awarding charitable raffle prizes |  |
 |  | 92-23-75 | Reporting requirements; recordkeeping |  |
| Article 24: Retail Liquor Excise Tax | |
 |  | 92-24-1 to 92-24-8 | revoked,
T-83-30, Oct. 25, 1982; revoked May 1, 1983.)
|  |
| | 92-24-9 | Definitions. |  |
 |  | 92-24-10 | Registration certificates; application; display; revocation. |  |
| | 92-24-11 | Application of tax. |  |
 |  | 92-24-12 | Sales tax inapplicable. |  |
| | 92-24-13 | Assumption of tax by licensee prohibited. |  |
 |  | 92-24-14 | Time for returns and payment of tax; forms. |  |
| | 92-24-15 | Records required. |  |
 |  | 92-24-16 | Source record requirements. |  |
| | 92-24-17 | Daily summary. |  |
 |  | 92-24-18 | Licensee's inventory; sales slips. |  |
| | 92-24-19 | Price listing statements. |  |
 |  | 92-24-20 | revoked May 1, 1988
|  |
| | 92-24-21 | Report of alcoholic liquor lost through theft or disaster. |  |
 |  | 92-24-22 | Determination of tax liability; presumption of taxable disposition. |  |
| | 92-24-23 | Bond. |  |
 |  | 92-24-24 | Duty of licensees discontinuing business. |  |
| Article 25: Transient Guest Tax | |
 |  | 92-25-1 | Effective date for levy, repeal or change in rate of transient guest
tax. |  |
| Article 26: Agricultural Ethyl Alcohol Producer Incentive | |
 |  | 92-26-1 | Definitions. |  |
| | 92-26-2 | Applications; contents. |  |
 |  | 92-26-3 | Alcohol blender requirements; licenses. |  |
| | 92-26-4 | Filing of quarterly reports, deadline. |  |
 |  | 92-26-5 | Record requirements, maintenance and retention. |  |
| | 92-26-6 | Withdrawal of spirits and fuel alcohol; records required. |  |
 |  | 92-26-7 | Funds erroneously paid. |  |
| Article 27: Qualified Biodiesel Fuel Producer Incentive | |
 |  | 92-27-1 | Definition. |  |
| | 92-27-2 | Application. |  |
 |  | 92-27-3 | Filing of quarterly reports; deadline. |  |
| | 92-27-4 | Record requirements, maintenance, and retention. |  |
 |  | 92-27-5 | Funds erroneously paid. |  |
| Article 28: Retail Dealer Incentive | |
 |  | 92-28-1 | Definition. |  |
| | 92-28-2 | Filing of quarterly reports; deadline. |  |
 |  | 92-28-3 | Record requirements. |  |
| | 92-28-4 | Funds erroneously paid; informal conferences. |  |
 | Article 50: Manufacture, Distribution and Sale of Motor Vehicles; Review Board |  |
| | 92-50-1 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-50-2 | revoked, E-82-
26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-50-22 | revoked, E-
82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-50-28 | revoked, E-82-26, Dec. 16, 1981; revoked May 1,
1982.)
|  |
| | 92-50-29 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-50-30 | revoked,
E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-50-31 | revoked,
E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-50-32 | revoked, E-82-26, Dec. 16, 1981; revoked May 1,
1982.)
|  |
| | 92-50-33 | revoked, E-82-26, Dec. 16, 1981; revoked May 1,
1982.)
|  |
 |  | 92-50-34 | revoked, E-82-26, Dec. 16, 1981;
revoked May 1, 1982.)
|  |
| | 92-50-35 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-50-36 | revoked, E-82-26, Dec. 16, 1981; revoked May
1, 1982.)
|  |
| | 92-50-38 | revoked, E-82-26, Dec. 16, 1981; revoked May 1,
1982.)
|  |
 |  | 92-50-39 | revoked, E-82-26, Dec. 16, 1981; revoked May
1, 1982.)
|  |
| | 92-50-41 | revoked,
E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-50-42 | Sales prima facie evidence of engaging in business; motor vehicle
dealer license required. |  |
| | 92-50-43 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 | Article 51: Titles and Registration |  |
| | 92-51-1 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-2 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-51-3 | revoked, E-
82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-43 to 92-51-49 | Reserved. |  |
| | 92-51-5 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-6 | revoked, E-
82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-51-9 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-10 | revoked, E-82-26, Dec. 16, 1981;
revoked May 1, 1982.)
|  |
| | 92-51-11 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-12 | revoked, E-
82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-51-14 | revoked, E-82-26, Dec. 16, 1981; revoked May 1,
1982.)
|  |
 |  | 92-51-15 | revoked,
E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-51-16 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-17 | revoked,
E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-51-18 | revoked, E-82-
26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-19 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-51-20 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-51-21 | Staggered registration system. |  |
| | 92-51-22 | Registration period beginning date; fee due. |  |
 |  | 92-51-23 | Transfer of license plates; rebates and refunds disallowed. |  |
| | 92-51-24 | Mailing of titles. |  |
 |  | 92-51-25 | Applications for title on used, foreign vehicles. |  |
| | 92-51-25a | Proof of valid license required for foreign vehicle dealers. |  |
 |  | 92-51-26 | Corrections of titles and registration receipts. |  |
| | 92-51-27 | Nonnegotiable titles. |  |
 |  | 92-51-28 | Printing of electronic titles. |  |
| | 92-51-29 | Eliminating title for manufactured or mobile home; fee required. |  |
 |  | 92-51-30 |
Application for refund of registration fee. |  |
| | 92-51-31 | Sale of 30-day license and certain 72-hour temporary registrations. |  |
 |  | 92-51-32 | Six thousand (6,000) mile registration requirements. |  |
| | 92-51-33 | revoked July 27, 2001 |  |
 |  | 92-51-34 | revoked Jan. 3, 2003 |  |
| | 92-51-34a | License plates; extension of time for new issuance. |  |
 |  | 92-51-35 | Prisoner of war number plates; application requirements. |  |
| | 92-51-36 | Farm truck and farm truck tractor registrations; vehicle lettering
requirements. |  |
 |  | 92-51-37 | Lost or stolen personalized license plates; reissuance of different
combination plates. |  |
| | 92-51-38 | Unclaimed personalized, educational institution, and shriners’ license plates. |  |
 |  | 92-51-39 | Title and registration fees; refunds. |  |
| | 92-51-40 | revoked Jan. 4, 2002 |  |
 |  | 92-51-41 | Permanent registration of city, county, community college, and technical college vehicles. |  |
| | 92-51-41a | Vehicles used as unmarked law enforcement vehicles; registration. |  |
 |  | 92-51-42 | Odometer disclosure statement. |  |
| | 92-51-50 | revoked July 27, 2001 |  |
 |  | 92-51-51 | revoked July 27, 2001 |  |
| | 92-51-52 | revoked July 27, 2001 |  |
 |  | 92-51-53 | Vehicles exempt from proportional registration. |  |
| | 92-51-54 | revoked July 27, 2001 |  |
 |  | 92-51-55 | revoked July 27, 2001 |  |
| | 92-51-56 | Leasing rules applicable to apportioned registration. |  |
 |  | 92-51-57 | revoked Jan. 3, 2003
|  |
| | 92-51-58 | revoked Jan. 3, 2003 |  |
 |  | 92-51-59 | Proportional registration fees due; transfer of certificate of title. |  |
| | 92-51-60 | revoked Jan. 3, 2003 |  |
 |  | 92-51-61 | revoked Jan. 3, 2003 |  |
| | 92-51-62 | Proportional fleet registration; requirement of title to a fleet
vehicle. |  |
 | Article 52: Motor Vehicle Drivers' Licenses |  |
| | 92-52-1 | Vision standards for drivers. |  |
 |  | 92-52-2 | revoked Jan. 3, 2003 |  |
| | 92-52-3 | Failure to apply for renewal of a driver’s license. |  |
 |  | 92-52-4 | revoked,
E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-52-5 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-52-6 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
| | 92-52-7 | revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)
|  |
 |  | 92-52-8 | revoked Jan. 3, 2003 |  |
| | 92-52-9 | Definition of moving violation. |  |
 |  | 92-52-9a | Moving violations; suspension or restriction of driving privileges. |  |
| | 92-52-10 | revoked Feb. 26, 1990.)
|  |
 |  | 92-52-11 | revoked Jan. 3, 2003 |  |
| | 92-52-12 | Standards for vision examinations. |  |
 |  | 92-52-13 | Reserved. |  |
| | 92-52-14 | Definitions. |  |
 |  | 92-52-15 | Applications for employment in a covered position. |  |
| | 92-52-16 | Third-party relationship requirement. |  |
 | Article 53: Motor Vehicle Inventory Tax |  |
| | 92-53-1 | revoked July 27, 2001 |  |
 |  | 92-53-2 | revoked July 27, 2001 |  |
| | 92-53-3 | revoked July 27, 2001 |  |
 |  | 92-53-4 | revoked July 27, 2001 |  |
| | 92-53-5 | revoked July 27, 2001 |  |
 |  | 92-53-6 | revoked July 27, 2001 |  |
| | 92-53-7 | revoked July 27, 2001 |  |
 | Article 54: Sight Clearance Certification |  |
| | 92-54-1 | revoked July 27, 2001 |  |
 |  | 92-54-2 | revoked July 27, 2001 |  |
| | 92-54-3 | revoked July 27, 2001 |  |
 |  | 92-54-4 | revoked July 27, 2001 |  |
| | 92-54-5 | revoked July 27, 2001 |  |
 | Article 55: Motor Vehicle Taxation |  |
| | 92-55-1 | Definitions. |  |
 |  | 92-55-2 | Valuation of motor vehicles; classification. |  |
| | 92-55-2a | Valuation of motor vehicles; allowance for depreciation. |  |
 |  | 92-55-3 | Application for refund of motor vehicle tax; county officer's duties;
refund of registration fees; credit of refund against other motor vehicle tax;
application form. |  |
| | 92-55-4 | Refunds not authorized when motor vehicle is placed on the personal
property tax rolls; personal property tax valuation. |  |
 |  | 92-55-5 | Motor vehicles of motor vehicle dealers. |  |
| | 92-55-6 | Insufficient or no-fund check; collection of motor vehicle tax;
combined remittance for tax and registration fee. |  |
 |  | 92-55-7 | Distribution of tax receipts to taxing subdivisions. |  |
| | 92-55-8 | Apportionment of tax receipts among tax levy funds. |  |
 |  | 92-55-9 | Allocation of estimated tax receipts in budget preparation. |  |
| | 92-55-10 | Motor vehicles registered in more than one (1) state. |  |
 | Article 56: Ignition Interlock Devices |  |
| | 92-56-1 | Ignition interlock device; definitions. |  |
 |  | 92-56-2 | Ignition interlock device; certification and standards. |  |
| | 92-56-3 | Insurance; policy limits. |  |
 |  | 92-56-4 | Installation, inspection, and calibration standards. |  |
| | 92-56-5 | Revocation of certification. |  |
 |  | 92-56-6 | Service provider; relocation and replacement. |  |
| | 92-56-7 | Security; tampering prohibitions; conflict of interest. |  |
 |  | 92-56-8 | Device removal. |  |
| | 92-56-9 | Proof of installation. |  |
 | Article 57: Tax on Consumable Material |  |
| | 92-57-1 | Definitions for consumable materials |  |
 |  | 92-57-2 | Registration requirements for distributors |  |
| | 92-57-3 | Tax on consumable materials |  |
 |  | 92-57-4 | Record Keeping for consumable materials |  |
| | 92-57-5 | Monthly returns |  |
Agency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION |  |
| Article 1: Hearings by Director | |
 |  | 93-1-1 | Purpose and scope of regulations. |  |
| | 93-1-2 | Information, assistance and hearings. |  |
 |  | 93-1-3 | Matters applicable to all proceedings. |  |
| | 93-1-4 | Commencement of proceedings. |  |
 | Article 2: Institute of Certified Kansas Assessors |  |
| | 93-2-1 to 93-2-5 | revoked May 1, 1983.)
|  |
 | Article 3: Certificates of Value |  |
| | 93-3-1 | Revoked 6/26/98 |  |
 |  | 93-3-2 | Revoked 6/26/98 |  |
| | 93-3-3 | Revoked 6/26/98 |  |
 |  | 93-3-4 | Revoked 6/26/98 |  |
| Article 4: Assessment-Sales Ratio Study | |
 |  | 93-4-1 | Revoked 6/26/98 |  |
| | 93-4-2 | Annotation and disposition of real estate sales validation questionnaires; duties of county officials. |  |
 |  | 93-4-3 | Split real estate parcel sales; duties of county officials. |  |
| | 93-4-4 | Assemblage and entering of sales data; accounting for real estate sales validation questionnaires; duties of county officials. |  |
 |  | 93-4-5 | Access to county records by the director of property valuation; duties of county officials. |  |
| | 93-4-6 | Standards. |  |
 | Article 5: Property Valuation Notices |  |
| | 93-5-1 | Valuation notices; physical inspection of property. |  |
 | Article 6: Registered Mass Appraiser |  |
| | 93-6-1 | Prerequisites. |  |
 |  | 93-6-2 | Education requirements. |  |
| | 93-6-3 | Continuing education requirements. |  |
 |  | 93-6-4 | Experience requirements. |  |
| | 93-6-5 | Case study requirements. |  |
 |  | 93-6-6 | Reciprocity. |  |
| Article 7: Machinery and Equipment Exemption | |
 |  | 93-7-1 | Definitions. |  |
| | 93-7-2 | Transfer of title presumption. |  |
 |  | 93-7-3 | Possession and use presumption. |  |
| Article 8: Telecommunications Machinery and Equipment and Railroad Machinery and Equipment Exemption | |
 |  | 93-8-1 | Definitions. |  |
| | 93-8-2 | Transfer of title presumption. |  |
 |  | 93-8-3 | Possession and use presumption. |  |