Kansas Administrative Regulations

Regulation Number:92-28-1
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Dealer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Definition.
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Article 28.—RETAIL DEALER INCENTIVE
92-28-1. Definition. ‘‘Quarter’’ shall mean any of the following periods in each calendar year:
(a) January 1 through March 31;
(b) April 1 through June 30;
(c) July 1 through September 30; or
(d) October 1 through December 31.
For the purposes of this article, the term ‘‘quarterly’’ shall be consistent with the definition of ‘‘quarter’’ in this regulation.
(Authorized by and implementing K.S.A. 2007 Supp. 79-34,174; effective Feb. 13, 2009.)