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Volume 42 - Issue 16 - April 20, 2023

State of Kansas

Department of Revenue

Permanent Administrative Regulations

Article 2.—INHERITANCE TAXES

92-2-54. (Authorized by K.S.A. 1979 Supp. 79-1583, 79-1569; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked May 5, 2023.)

92-2-56 and 92-2-57. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537; effective May 1, 1986; revoked May 5, 2023.)

92-2-58. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537a; effective May 1, 1986; revoked May 5, 2023.)

92-2-59. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537b, 79-1539, 79-1540; effective May 1, 1986; revoked May 5, 2023.)

92-2-60. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537c, 79-1539, 79-1540; effective May 1, 1986; revoked May 5, 2023.)

92-2-61. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537d; effective May 1, 1986; revoked May 5, 2023.)

92-2-62. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1538; effective May 1, 1986; revoked May 5, 2023.)

92-2-63. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1539; effective May 1, 1986; revoked May 5, 2023.)

92-2-64. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1540; effective May 1, 1986; revoked May 5, 2023.)

92-2-65. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1541; effective May 1, 1986; revoked May 5, 2023.)

92-2-66. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1543, 79-1546 to 79-1557; effective May 1, 1986; revoked May 5, 2023.)

92-2-67. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1545, as amended by L. 1985, Ch. 316, Sec. 1; effective May 1, 1986; revoked May 5, 2023.)

92-2-68. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1545b, as amended by L. 1985, Ch. 316, Sec. 2; effective May 1, 1986; revoked May 5, 2023.)

92-2-69. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1549; effective May 1, 1986; revoked May 5, 2023.)

92-2-70. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1550; effective May 1, 1986; revoked May 5, 2023.)

92-2-71. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1551; effective May 1, 1986; revoked May 5, 2023.)

92-2-72. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1552; effective May 1, 1986; revoked May 5, 2023.)

92-2-73. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1553; effective May 1, 1986; revoked May 5, 2023.)

92-2-74. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1554; effective May 1, 1986; revoked May 5, 2023.)

92-2-75. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1555; effective May 1, 1986; revoked May 5, 2023.)

92-2-76. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1556; effective May 1, 1986; revoked May 5, 2023.)

92-2-77. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1557; effective May 1, 1986; revoked May 5, 2023.)

92-2-78. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1560; effective May 1, 1986; revoked May 5, 2023.)

92-2-79. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1561; effective May 1, 1986; revoked May 5, 2023.)

92-2-80. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1562; effective May 1, 1986; revoked May 5, 2023.)

92-2-81. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1563; effective May 1, 1986; revoked May 5, 2023.)

92-2-82. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1564; effective May 1, 1986; revoked May 5, 2023.)

92-2-83. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1574; effective May 1, 1986; revoked May 5, 2023.)

92-2-84. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1580; effective May 1, 1986; revoked May 5, 2023.)

Article 26.—AGRICULTURAL ETHYL ALCOHOL PRODUCER INCENTIVE

92-26-1. (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Feb. 27, 2009; revoked May 5, 2023.)

92-26-2. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

92-26-3. (Authorized by L. 1987, Ch. 388, Sec. 4; implementing L. 1987, Ch. 388, Sec. 4, K.S.A. 79-3403; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

92-26-4. (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Nov. 12, 2004; amended Feb. 27, 2009; revoked May 5, 2023.)

92-26-5, 92-26-6, and 92-26-7. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; revoked May 5, 2023.)

Article 27.—QUALIFIED BIODIESEL FUEL PRODUCER INCENTIVE

92-27-1. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

92-27-2. (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-34,155, as amended by L. 2007, ch. 180, sec. 15, and K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

92-27-3. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

92-27-4. (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-3415, 79-3420, and 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

92-27-5. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007; revoked May 5, 2023.)

Mark A. Burghart
Secretary
Department of Revenue

Doc. No. 051061

Secretary of State Seal