Kansas Administrative Regulations

Regulation Number:92-15-4
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Nonresident Contractors
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Registration not assignable.
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92-15-4. Registration not assignable. The registration of a contract shall not be assigned or transferred to a different legal entity and shall be used only by the person, partnership, corporation, or other legal entity that the registration identifies as the person or entity that is performing the contract. Each assignment or transfer of the contract to a different legal entity, including to a successor entity that operates under the same business name, shall terminate registration of the contract and shall require the new entity to apply for a new registration and secure a new bond. (Authorized by K.S.A. 79-1014; implementing K.S.A. 79-1010; effective Jan. 1, 1968; amended March 29, 2002.)