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Hide details for Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Hide details for Article 1: DEFINITIONS (Not in active use)Article 1: DEFINITIONS (Not in active use)
14-1-1 revoked May 1, 1988.)

Hide details for Article 2: LICENSEES AND VENDORS (Not in active use)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.)

Hide details for Article 3: RETAILERS (Not in active use)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.)

Hide details for Article 4: MANUFACTURERS, DISTRIBUTORS AND NONBEVERAGE USERS (Not in active use)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.)

Hide details for Article 5: Transportation, Carriers and StorageArticle 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.
Hide details for Article 6: Containers and LabelsArticle 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.
Hide details for Article 7: Tax and Tax Stamps; Crowns and LidsArticle 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.
Hide details for Article 8: AdvertisingArticle 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.)

Hide details for Article 9: SALESMEN'S PERMITS (Not in active use)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.)

Hide details for Article 10: Trade PracticesArticle 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.
Hide details for Article 11: Farm WineriesArticle 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.
Hide details for Article 12: Cereal Malt BeveragesArticle 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
Hide details for Article 13: Retail Liquor DealerArticle 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.
Hide details for Article 14: Manufacturers; Distributors; Nonbeverage Users; Farm Wineries; MicrobreweriesArticle 14: Manufacturers; Distributors; Nonbeverage Users; Farm Wineries; Microbreweries
14-14-6a Withdrawal of inventory from the warehouse for sampling.
Hide details for Article 14: Manufacturers; Distributors; Nonbeverage Users; Farm Wineries;MicrobreweriesArticle 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.
Hide details for Article 15: BEER AND CEREAL MALT BEVERAGE KEG REGISTRATIONArticle 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.
Hide details for Article 16: Licenses; Suspension and RevocationArticle 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
Hide details for Article 17: MiscellaneousArticle 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.
Hide details for Article 18: CLASS A AND CLASS B CLUBS (Not in active use)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.)

Hide details for Article 19: Class A ClubsArticle 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.
Hide details for Article 20: Class B ClubsArticle 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.
Hide details for Article 21: Drinking EstablishmentsArticle 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.
Hide details for Article 22: CatererArticle 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.
Hide details for Article 23: Temporary PermitsArticle 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.
Hide details for Article 24: Winery Shipping PermitsArticle 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
Hide details for Agency 36: KANSAS DEPARTMENT OF TRANSPORTATIONAgency 36: KANSAS DEPARTMENT OF TRANSPORTATION
Hide details for Article 1: Special Permits, Loads and VehiclesArticle 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.
Hide details for Article 2: Vehicles Carrying Emergency EquipmentArticle 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.
Hide details for Article 4: Saddlemounts and Transportation of Empty TrucksArticle 4: Saddlemounts and Transportation of Empty Trucks
36-4-8
Saddlemounts, transportation of
empty trucks.
Hide details for Article 7: Stud TiresArticle 7: Stud Tires
36-7-1
Definitions.
36-7-2
Use of studded traction equip-
ment permitted; definitions; limitations on
use.
Hide details for Article 14: Interstate Highway System; UseArticle 14: Interstate Highway System; Use
36-14-1
Prohibition on the use of the
interstate highway system by unauthorized
vehicles, animals and pedestrians.
Hide details for Article 15: MotorcyclistsArticle 15: Motorcyclists
36-15-23
Motorcyclists' eye protection
devices.
Hide details for Article 18: Lights on Highway Construction and Maintenance VehiclesArticle 18: Lights on Highway Construction and Maintenance Vehicles
36-18-4
Lights on highway construction and maintenance vehicles.
Hide details for Article 26: Railroad Grade CrossingsArticle 26: Railroad Grade Crossings
36-26-1
Railroad grade crossings; stopping required.
Hide details for Article 28: Service Brakes and Second Towed VehiclesArticle 28: Service Brakes and Second Towed Vehicles
36-28-1
Service brakes, second towed
vehicles.
Hide details for Article 34: Child Passenger SafetyArticle 34: Child Passenger Safety
36-34-1
Child passenger safety restraints.
Hide details for Article 35: Transporting Two Combine HeadersArticle 35: Transporting Two Combine Headers
36-35-1 revoked
Aug. 15, 1997.)

Article 39.--RAIL SERVICE
ASSISTANCE PROGRAM
Hide details for Article 36: Widths of Vehicles and LoadsArticle 36: Widths of Vehicles and Loads
36-36-1
Vehicle widths.
Hide details for Agency 53: STATE RECORDS BOARDAgency 53: STATE RECORDS BOARD
Hide details for Article 3: General Records Retention Disposition Schedule for State AgenciesArticle 3: General Records Retention Disposition Schedule for State Agencies
53-3-1 General records retention and disposition schedule for state agencies.
Hide details for Article 4: Records OfficerArticle 4: Records Officer
53-4-1 Records Officer.
Hide details for Agency 91: KANSAS STATE DEPARTMENT OF EDUCATIONAgency 91: KANSAS STATE DEPARTMENT OF EDUCATION
Hide details for Article 5: Driver and Traffic Safety Education CoursesArticle 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.
Hide details for Article 7: Commercial Drivers' Training SchoolsArticle 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.
Hide details for Agency 92: KANSAS DEPARTMENT OF REVENUEAgency 92: KANSAS DEPARTMENT OF REVENUE
Hide details for Article 1: HearingArticle 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.)

Hide details for Article 2: Inheritance TaxesArticle 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.
Hide details for Article 3: Motor Fuel Tax and Transportation of Liquid FuelArticle 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.)

Hide details for Article 4: INCOME TAX (Not in active use)Article 4: INCOME TAX (Not in active use)
92-4-1 revoked Jan. 1, 1968.)

Hide details for Article 5: Cigarette TaxArticle 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.
Hide details for Article 6: KANSAS RETAILERS' SALES TAX (Not in active use)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.)

Hide details for Article 7: COMPENSATING TAX (Not in active use)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.)

Hide details for Article 8: CEREAL MALT BEVERAGE TAX (Not in active use)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
Hide details for Article 9: Minerals and Natural Products Leases on Navigable Stream BedsArticle 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
Hide details for Article 10: SPECIAL FUEL TAX (Not in active use)Article 10: SPECIAL FUEL TAX (Not in active use)
92-10-1 revoked, E-
69-16, July 23, 1969; revoked Jan. 1, 1970.)

Hide details for Article 11: Withholding and Estimated TaxArticle 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.
Hide details for Article 12a: Solar Tax IncentivesArticle 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
Hide details for Article 12: Income TaxArticle 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.
Hide details for Article 13: Interstate Motor Fuel Use TaxArticle 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.
Hide details for Article 14: Liquefied Petroleum Fuel TaxArticle 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.
Hide details for Article 15: Nonresident ContractorsArticle 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

Hide details for Article 16: INTANGIBLES TAX (Not in active use)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.)

Hide details for Article 17: Tobacco ProductsArticle 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.
Hide details for Article 18: Special Fuel TaxArticle 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
Hide details for Article 19: Kansas Retailers' Sales TaxArticle 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.
Hide details for Article 20: Compensating TaxArticle 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.
Hide details for Article 21: Local Retailers' Sales TaxArticle 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
Hide details for Article 22: Homestead Tax ReliefArticle 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.
Hide details for Article 23: BingoArticle 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
Hide details for Article 24: Retail Liquor Excise TaxArticle 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.
Hide details for Article 25: Transient Guest TaxArticle 25: Transient Guest Tax
92-25-1 Effective date for levy, repeal or change in rate of transient guest
tax.
Hide details for Article 26: Agricultural Ethyl Alcohol Producer IncentiveArticle 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.
Hide details for Article 27: Qualified Biodiesel Fuel Producer IncentiveArticle 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.
Hide details for Article 28: Retail Dealer IncentiveArticle 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.
Hide details for Article 50: Manufacture, Distribution and Sale of Motor Vehicles; Review BoardArticle 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.)

Hide details for Article 51: Titles and RegistrationArticle 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.
Hide details for Article 52: Motor Vehicle Drivers' LicensesArticle 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.
Hide details for Article 53: Motor Vehicle Inventory TaxArticle 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
Hide details for Article 54: Sight Clearance CertificationArticle 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
Hide details for Article 55: Motor Vehicle TaxationArticle 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.
Hide details for Article 56: Ignition Interlock DevicesArticle 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.
Hide details for Article 57: Tax on Consumable MaterialArticle 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
Hide details for Agency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATIONAgency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION
Hide details for Article 1: Hearings by DirectorArticle 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.
Hide details for Article 2: Institute of Certified Kansas AssessorsArticle 2: Institute of Certified Kansas Assessors
93-2-1 to 93-2-5 revoked May 1, 1983.)

Hide details for Article 3: Certificates of ValueArticle 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
Hide details for Article 4: Assessment-Sales Ratio StudyArticle 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.
Hide details for Article 5: Property Valuation NoticesArticle 5: Property Valuation Notices
93-5-1 Valuation notices; physical inspection of property.
Hide details for Article 6: Registered Mass AppraiserArticle 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.
Hide details for Article 7: Machinery and Equipment ExemptionArticle 7: Machinery and Equipment Exemption
93-7-1 Definitions.
93-7-2 Transfer of title presumption.
93-7-3 Possession and use presumption.
Hide details for Article 8: Telecommunications Machinery and Equipment and Railroad Machinery and Equipment ExemptionArticle 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.

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