Kansas Administrative Regulations

Regulation Number:92-15-3
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Nonresident Contractors
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Change of name, address, or ownership.
Keywords:
Approval Date:06/21/2000


Body:

92-15-3. Change of name, address, or ownership. Each nonresident contractor shall perform each contract under the same name used to register the contract for purposes of K.S.A. 79-1008 et seq. and amendments thereto, unless the contractor secures and provides the department with a rider to the bond that shows the change of the business name. A rider shall not be used and shall not be accepted by the department if a business changes from operating as one kind of legal entity to another, including from a sole proprietorship to a corporation. Each nonresident contractor shall immediately report any change of name, address, or ownership to the secretary of revenue. (Authorized by K.S.A. 79-1014; implementing K.S.A. 79-1010; effective Jan. 1, 1968; amended March 29, 2002.)