Kansas Administrative Regulations

Regulation Number:92-51-41a
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Titles and Registration
Tax Type:Vehicles
Brief Description:Vehicles used as unmarked law enforcement vehicles; registration.
Keywords:
Effective Date:03/24/2006


Body:

92-51-41a. Vehicles used as unmarked law enforcement vehicles; registration. (a) Each vehicle that is owned or leased by a governmental entity and that is used as an unmarked law enforcement vehicle shall be registered annually in accordance with K.S.A. 8-134, and amendments thereto, for property tax exemption purposes, as a vehicle of a political or taxing subdivision. The governmental entity that owns or leases that vehicle shall pay the registration fees for the alphanumeric plates issued for the vehicle.
(b) For purposes of this regulation, “governmental entity” means any of the following:
(1) The state of Kansas;
(2) any city, county, agency, or instrumentality of the state of Kansas; or
(3) any federal agency. (Authorized by and implementing K.S.A. 2004 Supp. 8-134; effective March 24, 2006.)