Kansas Administrative Regulations

Regulation Number:14-17-7
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Miscellaneous
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Determination of Kansas residency.
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Body:

14-17-7. Determination of Kansas residency. For the purpose of determining whether an individual meets the requirement to be a resident of Kansas for any license issued pursuant to the liquor control act or the club and drinking establishment act, the following requirements shall apply:
(a) An individual shall be deemed to have established residence in Kansas on the date the individual arrives in the state for other than temporary or transitory purposes. Residence in Kansas shall be deemed to have terminated on the date the individual leaves the state and abandons any intention of returning to Kansas.
(b) In evaluating whether an individual intends to be a resident of Kansas, the following factors shall be considered, in order of decreasing importance:
(1) Whether the individual has filed any income tax returns in Kansas as a resident;
(2) whether the individual is registered to vote in Kansas;
(3) whether the individual has a Kansas driver’s license or identification card; and
(4) whether the individual owns or rents a residence in Kansas and, if so, whether the utilities are in that individual’s name. (Authorized by K.S.A. 41-210; implementing K.S.A. 2007 Supp. 41-311 and K.S.A. 2007 Supp. 41-2623; effective Aug. 29, 2008.)