Kansas Administrative Regulations Agency 92 - KANSAS DEPARTMENT OF REVENUE
Here’s a refined overview of Agency 92: Kansas Department of Revenue in the Kansas Administrative Regulations (K.A.R.):
📘 What it is
Agency 92 is the set of administrative rules governing the Kansas Department of Revenue. It covers a wide array of tax and revenue-related functions, including income tax, sales tax, motor vehicle regulation, and more (regulations.justia.com).
🗂️ Key Articles
According to Justia and Cornell LII, Agency 92 is organized into individual articles by subject:
Article 1–2: Hearings
Article 3: Motor fuel tax
Articles 4–12a: Income tax, sales/use compensation, withholdings, including solar incentives (law.cornell.edu, regulations.justia.com)
Articles 13–24: Special fuel, contractors, tobacco, charitable gaming, liquor, guest tax
Article 28: Retail dealer incentive
Articles 50–57: Vehicle industry regulation (dealers, titles, licensing, taxation, ignition interlocks, etc.) (law.cornell.edu)
Many articles or sections have been revoked over time (e.g., certain income tax and retailer sales tax sections) (law.cornell.edu).
📌 Sample Section Highlight
§ 92‑12‑57 (Income tax): Requires taxpayers (beyond wage earners) to maintain appropriate financial records and file correct forms per instructions (law.cornell.edu).
§ 92‑12‑96: Defines the denominator for income tax apportionment (“sales factor”) to include all gross receipts, except explicitly excluded items (law.cornell.edu).
⚙️ Recent Updates
Proposed revocation of several use tax regulations (e.g., 92‑20‑1 through 92‑20‑14) has an Economic Impact Statement with a hearing scheduled for July 15, 2025 (ksrevenue.gov).
The revocations aim to remove redundant or outdated provisions, especially around delivery definitions and registration procedures (ksrevenue.gov).
🔍 How to Access
Kansas Secretary of State website publishes K.A.R. volumes—look for Agency 92 under the SOS’s Publications → KAR Articles listing (sos.ks.gov).
Cornell LII and Justia provide searchable versions online (though they may lag behind official updates) (law.cornell.edu).
Official PDFs like the Economic Impact Statement and proposed rules are found on KDOR’s website (ksrevenue.gov).
✅ Summary
Agency 92 contains all administrative rules for KDOR—covering taxes, fees, vehicle regulation, and more.
Articles are occasionally revised or revoked; the latest changes include updates to use tax rules.
Access official, current versions via the Kansas SOS or KDOR's official publications.
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