reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-11 - Household income

Current through Register Vol. 43, No. 28, July 11, 2024
Household income shall not include the income of a dependent
				minor or an incapacitated person who occupies the homestead if the person is
				not seized of legal title or a party to the rental agreement of the homestead.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-12 - Ownership; definitions

Current through Register Vol. 43, No. 28, July 11, 2024
Ownership shall include a vendee in possession under a land
				contract, a life tenant, a beneficiary under a trust and one or more joint
				tenants or tenants in common.
(a)
			 Vendee in possession under land contract: a claimant purchasing a homestead
			 under a land contract shall be deemed to be the owner thereof.
(b) Life estate: a claimant retaining a life
			 estate in the homestead, with a remainder over, shall be deemed the owner
			 thereof; provided that, the ad valorem taxes assessed upon such property are
			 paid by the claimant.
(c)
			 Beneficiary under a trust: a claimant who, as a beneficiary under a trust,
			 possesses the homestead shall be deemed to be the owner thereof; provided that,
			 the ad valorem taxes assessed upon such property are paid by the claimant.
(d) Joint tenancy: a claimant
			 whose ownership interest in the homestead is in joint tenancy with one (1) or
			 more individuals, shall be deemed to own the whole; provided that, all ad
			 valorem property taxes assessed thereon are paid by the claimant.
(e) Tenancy in common: a claimant whose
			 ownership interest is as a tenant in common with one (1) or more co-tenants,
			 shall be deemed to own the whole; provided that, all co-tenants are members of
			 the claimant's household and that all ad valorem property taxes assessed
			 thereon are paid by the claimant. In the event one or more co-tenants are not
			 members of the claimant's household, the claimant shall be deemed to own only
			 that percentage of the property as reflects his legal interest.
(f) Multiple unit dwellings: two (2) or more
			 claimants who are seized with legal title in a multiple unit dwelling such as a
			 duplex, condominium or a similar type dwelling as joint tenants or tenants in
			 common, and who maintain separate distinct units thereof as their individual
			 homesteads, shall be deemed to own that portion of the multiple unit dwelling
			 represented by their individual homestead units; provided that, each claimant
			 has paid that portion of the ad valorem property tax assessed on the multiple
			 unit dwelling proportionate to the separate homestead unit that each claimant
			 is deemed to own.
(g) Statutory
			 inchoate spousal interest: a claimant whose homestead is held solely in the
			 name of that claimant's spouse and whose spouse is ineligible as a claimant,
			 shall be deemed to own the homestead pursuant to the statutory inchoate spousal
			 interest set forth at
			 K.S.A.
			 59-505, and for purposes of this act, the
			 claimant shall be deemed to hold the same ownership interest as a tenant in
			 common.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-17 - Exercise of right to file claim on behalf of claimant

Current through Register Vol. 43, No. 28, July 11, 2024
Each individual fling a claim as a legal guardian or conservator
				shall attach an attested copy of the court order granting the power under which the
				claim is fled. Each individual fling a claim as an attorney-in-fact shall attach a
				copy of the duly executed power of attorney to the claim.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-18 - Death of claimant subsequent to filing claim; disbursement of refund

Current through Register Vol. 43, No. 28, July 11, 2024
(a) When a claimant
			 dies after properly filing a timely claim, a disbursement to another member of
			 the household shall not be allowed by the director of taxation unless an
			 affidavit of membership in the claimant's household and a copy of the death
			 certificate or other proof of death are submitted to the director.
(b) A disbursement to an individual appointed
			 executor or administrator of the claimant's estate shall not be allowed unless
			 an attested copy of the court order appointing that individual as executor or
			 administrator and a copy of the death certificate or other proof of death are
			 submitted to the director of taxation.
(c) A disbursement to an heir at law shall
			 not be allowed unless an affidavit of heirship and a copy of the death
			 certificate or other proof of death are submitted to the director of taxation.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-25 - Proof in support of claim

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Proof of
			 ownership of property for which a homestead property tax refund is claimed
			 shall be provided by submitting a copy of the deed to the property to the
			 director of taxation. If a deed has not been recorded to indicate ownership of
			 the property by a claimant, the claimant shall complete and file with the
			 director of taxation the following:
(1) A
			 statement of ownership specifying the interest held in the property claimed;
			 and
(2) a statement establishing
			 by whom the property taxes are paid.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-33 - Dependent children of claimant

Current through Register Vol. 43, No. 28, July 11, 2024
A child shall be considered a dependent child if all of the
				following requirements are met for the calendar year for which the claim is
				submitted:
(a) The child was born
			 before the beginning of the calendar year.
(b) The child is or may be claimed as a
			 dependent by the claimant for income tax purposes.
(c) The child resided with the claimant, and
			 solely with the claimant, for the entire calendar year.
(d) The child did not reach the age of 18
			 during the calendar year.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-34 - Complete filing required

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A refund claim
			 shall not be considered actually filed with or in the possession of the
			 department of revenue until the claim is complete.
(b) To be considered complete, a refund claim
			 shall disclose all information concerning the claim and shall be accompanied by
			 any proof required in support of the claim necessary for the department to
			 determine if the claim should be allowed, adjusted, or disallowed.
(c) A refund claim that is not complete by
			 the filing deadline established by
			 K.S.A.
			 79-4505, and amendments thereto, shall be
			 considered untimely and shall be denied, unless either of the following
			 conditions is met:
(1) The claimant responds
			 to requests for additional information from the department of revenue by
			 furnishing the requested information within the time specified in writing by
			 the department.
(2) The director
			 of taxation agrees to extend the filing deadline or accept the claim after the
			 filing deadline in accordance with
			 K.S.A.
			 79-4517, and amendments thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-41 - Definitions; persons conducting games of bingo; restrictions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For purposes of
			 K.A.R. 92-2341 through K.A.R. 92-23-59, each of the following terms shall have
			 the meaning specified in this subsection:
(1)
			 "Gross bingo receipts" means the revenue received from the sale of bingo faces,
			 reusable bingo cards, instant bingo tickets, and any charges or admission fees
			 imposed on players for participation in games of bingo.
(2) "Licensing period" means the period of
			 time beginning on July 1 and through the following June 30.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-42 - Bond required for distributors

Current through Register Vol. 43, No. 28, July 11, 2024
Each distributor shall post a cash bond of $1,000 at the time
				of initial registration. Any distributor may subsequently be required by the
				director to increase the cash bond to an amount equal to three times the
				average monthly tax liability based upon the distributor's sales for the
				previous 12 months. If the distributor does not have 12 months of tax liability
				history to use for this calculation, then an estimate of the tax liability may
				be made by the director based upon the best information
				available.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-43 - Bingo trust bank accounts

Current through Register Vol. 43, No. 28, July 11, 2024
Each licensee required to establish and use a bingo trust bank
				account pursuant to K.S.A. 2015 Supp.
				75-5179, and amendments thereto,
				shall comply with all of the following requirements:
(a) The bingo trust bank account name shall
			 include the word "bingo."
(b) Only
			 revenue received from the conduct of call bingo and instant bingo shall be
			 deposited into the bingo trust bank account. Funds from other sources shall not
			 be deposited in the account.
(c)
			 Cash prizes from call bingo games under $500 and all prizes from instant bingo
			 games may be paid from the daily gross bingo receipts before depositing these
			 receipts in the bingo trust bank account if the licensee keeps a detailed
			 written record of the gross bingo receipts, cash prizes paid, and net deposit
			 made to the account for the day.
(d) All payments made from the bingo trust
			 bank account shall be made by check.
(e) Any excess funds in the bingo trust bank
			 account that are not needed for the payment of bingo prizes, taxes, and
			 expenses may be removed from the account by writing a check. These excess funds
			 may be used for any lawful purpose of the nonprofit organization pursuant to
			 K.S.A. 2015 Supp.
			 75-5179, and amendments
			 thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-44 - Schedule of games of bingo

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
			 Each applicant or licensee applying for an initial bingo license or for renewal
			 of an existing bingo license shall furnish, at the time of the application, a
			 schedule of the games of bingo that will be conducted. The schedule shall
			 include the date and time of each session. If the games of bingo will be
			 conducted only occasionally or on irregular dates that have not been determined
			 at the time of the application, the applicant or licensee shall state this on
			 the application form and shall furnish a schedule in accordance with subsection
			 (b).
(b) If a licensee intends to
			 conduct games of bingo on a date or at a time different from that previously
			 furnished in writing to the secretary, the licensee shall submit written notice
			 of the change to the administrator at least three days before the effective
			 date of that change.
(c) Each
			 licensee and lessor shall post information inside the premises and outside the
			 premises providing the following information:
(1) Name of the nonprofit organization
			 conducting the session; and
(2)
			 date and time of each session.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-45 - Handling of reusable bingo cards

Current through Register Vol. 43, No. 28, July 11, 2024
(a) No person shall select or set aside any
			 reusable bingo cards for playing by the person or another person before the
			 time that the reusable bingo cards are made accessible to all of the players
			 before the start of a session.
(b)
			 No person shall set aside or reserve reusable bingo cards between games of
			 bingo. All reusable bingo cards to be used for a particular session shall be
			 shuffled before being sold or rented to the players so as to ensure that
			 reusable bingo cards returned from the previous session do not remain in the
			 order in which they were returned.
(c) At the end of each session, all reusable
			 bingo cards used during the session shall be returned to one common
			 area.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-46 - Bingo; house rules

Current through Register Vol. 43, No. 28, July 11, 2024
Any licensee may impose restrictions on player eligibility and
				game procedures through the use of "house rules" if these house rules meet all
				of the following conditions:
(a) The
			 house rules do not conflict with state laws and regulations and local
			 ordinances.
(b) The house rules are
			 conspicuously posted at the location where games of bingo are
			 conducted.
(c) The house rules are
			 uniformly and consistently enforced by the licensee.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-47 - Display of numbered objects used in conducting games of bingo

Current through Register Vol. 43, No. 28, July 11, 2024
As each number is called during each game of bingo, the
				selected object upon which the number appears shall be displayed to the players
				present so that each player who desires to see the number can do
				so.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-48 - Bingo; procedure for correction if wrong number called

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If a caller
			 calls a number different from what is on the ball or other object selected by
			 chance and this fact is brought to the caller's attention before the prize is
			 awarded for that game of bingo, then the mistake shall be corrected by
			 announcing that the correct number will be used rather than the incorrect
			 number.
(1) If this correction results in one
			 or more immediate winners, then the game of bingo shall be deemed complete at
			 that point. If the caller can determine who would have won first if the mistake
			 had not been made, then the prize or prizes shall be awarded to that winner or
			 those winners. If the caller cannot determine which winner would have won
			 first, then the prize or prizes shall be split as equally as possible among the
			 winners.
(2) If this correction
			 does not result in at least one winner, then the game of bingo shall be
			 continued until there is a winner.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-49 - Bingo; persons selling refreshments or performing janitorial work

Current through Register Vol. 43, No. 28, July 11, 2024
A person who is only selling refreshments or providing
				janitorial services for games of bingo shall not be deemed to be participating
				in the management, conduct, or operation of games of bingo.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-50 - Communication of numbers needed to win prohibited

Current through Register Vol. 43, No. 28, July 11, 2024
Each licensee shall ensure that no person communicates verbally
				or in any other manner the number or numbers needed by any player to win a game
				of bingo to any person involved in the conduct of that game of
				bingo.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-51 - Disputed game of bingo

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
			 "Disputed game of bingo" shall mean a game of bingo at which a participant or
			 observer registers a complaint with a licensee's employee or volunteer who is
			 operating, conducting, or managing games of bingo for the licensee. If the
			 participant or observer is not satisfied with the manner in which the complaint
			 is handled, then that individual may file a written complaint with the
			 administrator.
(b) Each licensee
			 shall, on the premises, post in plain view of the participants the address
			 where bingo complaints may be filed. The address shall be provided to each
			 licensee by the department.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-52 - Bingo; multiple winners

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Before
			 the beginning of the first call bingo game of a session, the licensee shall
			 notify the players of how the licensee intends to pay out the prize for each
			 game of bingo during that session if there are multiple winners.
(b) If a bingo player has a winning pattern
			 simultaneously on two or more bingo faces or reusable bingo cards, then that
			 player shall be treated as a separate winner for each such winning bingo face
			 or reusable bingo card when determining the awarding of the prize or prizes for
			 that game of bingo.
(c) If a bingo
			 player has two or more winning patterns simultaneously on the same bingo face
			 or reusable bingo card, then the licensee may treat the player as a separate
			 winner for each winning pattern when determining the awarding of the prize or
			 prizes for that game only if the licensee has published a house rule to that
			 effect.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-53 - Verification of winners

Current through Register Vol. 43, No. 28, July 11, 2024
The winning numbers on the bingo face or reusable bingo card of
				each announced winner of each call bingo game shall be verified by the
				following individuals:
(a) At least
			 one other call bingo player unrelated by blood or marriage to either the
			 winning player or the caller of that game of bingo; and
(b) one or more of the bingo workers, using
			 one of the following methods:
(1) The bingo
			 worker shall call back the winning numbers while the other call bingo player
			 looks at the bingo face or reusable bingo card and verifies that the correct
			 numbers are being called back. The winning numbers shall be called out loud so
			 that the other players present can hear the numbers. The caller shall announce
			 whether the bingo face or reusable bingo card is a winner. For a blackout game,
			 the numbers not selected may be called by the bingo worker and other call bingo
			 player to verify the winners; or
(2) the bingo worker shall call out the
			 unique identifying number on the bingo face while the other call bingo player
			 verifies that the correct identifying number was called. The caller shall type
			 the identifying number into the bingo machine with an electronic verifier and
			 announce the bingo machine's response as to whether the bingo face is a
			 winner.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-54 - Bingo; reduction in value of prizes

Current through Register Vol. 43, No. 28, July 11, 2024
Any licensee may make the value of the prize awarded to the
				winner of call bingo contingent upon the number of players participating, if
				the exact terms of the contingency are posted or announced to all of the
				players before their purchase of any bingo faces or reusable bingo cards for
				the game.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-55 - Cashing of prize checks

Current through Register Vol. 43, No. 28, July 11, 2024
Checks written by licensees for call bingo prizes of $500 or
				more shall not be cashed by any licensee or member of the licensee's nonprofit
				organization, any lessor, any employee or agent of the lessor, or any other
				person located upon the premises where the licensee is conducting games of
				bingo.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-56 - Bingo; instant bingo

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 licensee shall maintain and enforce written procedures to ensure that the
			 licensee's instant bingo tickets are sold only at the times and places
			 permitted by law.
(b) Instant bingo
			 tickets shall be sold only by the licensee.
(c) Each prize for a winning instant bingo
			 ticket shall be paid out to the winner only within the premises designated by
			 the licensee for the conduct of games of bingo.
(d) Once sold, instant bingo tickets shall
			 remain within the premises designated by the licensee for the conduct of games
			 of bingo and shall be disposed of by placing them in receptacles provided by
			 the licensee. The licensee shall be responsible for arranging for the removal
			 and disposal of the instant bingo tickets. However, the licensee shall retain
			 all winning tickets.
(e) An instant
			 bingo game in which the prize is awarded by matching the winning number in a
			 call bingo game shall not be carried over from one session to another. If not
			 all of the tickets from a game have been sold before awarding a prize, then the
			 amount of the prize may be reduced based upon a formula or schedule that has
			 been made known to the players before the commencement of the instant bingo
			 game.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-57 - Bingo; records; inspection; preservation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each licensee shall maintain records that
			 are necessary to determine the amount of tax due and to determine that the
			 games of bingo operated or conducted by the licensee are operated or conducted
			 in compliance with the Kansas charitable gaming act, K.S.A. 2015 Supp.
			 75-5171 through
			 75-5188, and amendments thereto.
			 The records shall show the following:
(1) The
			 date and location of each call bingo game conducted;
(2) the name of the operator or manager who
			 conducted or operated each game of bingo;
(3) the number of call bingo games played
			 daily;
(4) the value of all prizes
			 awarded for each call bingo game played;
(5) the value of all other prizes awarded in
			 connection with games of bingo;
(6)
			 the date on which each call bingo prize was awarded;
(7) the name and address of each winner of a
			 call bingo game in which the prize awarded was more than $100 in value and of
			 all winners of prizes in disputed games of bingo as defined in K.A.R. 92-23-51
			 . A prize shall not be awarded to any individual who refuses to give the
			 individual's name and address to a licensee in compliance with this
			 regulation;
(8) the daily gross
			 bingo receipts received by the licensee for admission, charges for
			 participation, and any other charges in connection with games of bingo, with
			 separate totals for call bingo and instant bingo;
(9) the number of players present during each
			 session on which games of bingo are conducted;
(10) for each progressive bingo game, the
			 winning and consolation prizes offered and the number of bingo balls required
			 to win each of these prizes; and
(11) the occurrence of any drawing conducted
			 during each session and, if any drawing occurred, a description of the prize
			 awarded and its fair market value.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-58 - Bingo; filing of returns; notice; hearings

Current through Register Vol. 43, No. 28, July 11, 2024
(a) On or before the last day of each
			 calendar month, each licensee that was licensed during the preceding calendar
			 month shall submit a return and remit all enforcement taxes due for the
			 preceding month to the department. The return shall be submitted upon a form
			 furnished by the department.
(b) If
			 a licensee does not operate or conduct any games of bingo during a calendar
			 month, the licensee shall still submit a return for that month.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-59 - Due date of tax return by distributors

Current through Register Vol. 43, No. 28, July 11, 2024
Each distributor shall submit a return and remit the tax due
				for each month's sale of bingo faces and instant bingo tickets by the 25th day
				of the month following the month in which the sales were
				made.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-70 - Charitable raffles; definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in K.A.R. 92-23-70 through K.A.R. 92-23-75, each of the
				following terms shall have the meaning specified in this regulation:
(a) "Gross receipts" means the total number
			 of raffle tickets sold and given away multiplied by the selling price of a
			 single raffle ticket. For the purpose of determining potential gross receipts,
			 each raffle ticket shall be calculated at its individual selling price before
			 the application of any discount for the purchase of two or more raffle tickets.
All charitable raffles conducted within the same licensing
				period shall be included when determining gross receipts.
(b) "Licensing period" means the period of
			 time beginning on July 1 and through the following June 30.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-71 - Licensing requirements; renewals

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each applicant expecting to conduct
			 charitable raffles with annual gross receipts exceeding $25,000 shall apply to
			 the department for a charitable raffle license at least 30 days before any
			 raffle tickets may be sold.
(b)
			 Each application for a charitable raffle license or the renewal of a charitable
			 raffle license shall be submitted on a form prescribed by the department and be
			 accompanied by the applicable fees prescribed in K.S.A. 2015 Supp.
			 75-5175, and amendments
			 thereto.
(c) In addition to
			 information requested on the application, any applicant or licensee may be
			 required to provide any of the following with an application or renewal:
(1) A copy of the applicant's or licensee's
			 articles of incorporation or bylaws or, if the applicant or licensee is not a
			 corporation, a copy of any bylaws or other documents that specify the nonprofit
			 organization's structure and purpose;
(2) a copy of the ruling or determination
			 letter from the internal revenue service recognizing the applicant or licensee
			 as a nonprofit organization; and
(3) a current roster of all active members of
			 the nonprofit organization.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-72 - Charitable raffle ticket requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Except as specified in subsection (f),
			 each raffle ticket shall contain all of the following information printed in a
			 clear and legible manner:
(1) The name of the
			 licensee as it appears on the raffle license;
(2) the licensee's Kansas charitable raffle
			 license number;
(3) the word
			 "raffle";
(4) the date, time, and
			 location of the raffle drawing;
(5)
			 the price of the raffle ticket;
(6)
			 a statement specifying whether a participant must be present to win;
(7) a unique sequential identification number
			 on the raffle ticket and ticket stub that is different from any other number
			 found on a ticket sold for that particular raffle activity; and
(8) any other information that the
			 administrator requests.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-73 - Conduct of charitable raffle

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each licensee shall be responsible for
			 the following:
(1) The conduct and management
			 of the charitable raffle;
(2) the
			 publishing of a promotional plan and advertising for each charitable raffle;
			 and
(3) the accountability of
			 raffle ticket sales, which shall include all of the following:
(A) Tracking raffle tickets provided to each
			 raffle ticket seller;
(B)
			 collecting all receipts from each raffle ticket seller;
(C) collecting the portion of all raffle
			 tickets sold that shall be retained by the licensee; and
(D) collecting all unsold raffle
			 tickets.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-74 - Awarding charitable raffle prizes

Current through Register Vol. 43, No. 28, July 11, 2024
(a) All charitable raffle prizes shall be
			 awarded.
(b) Each licensee shall
			 make a diligent effort to locate the winners of all prizes.
(c) A prize shall not be forfeited to the
			 licensee.
(d) Each prize that is
			 not claimed or for which the winner cannot be located within 30 days from the
			 date of the drawing shall be awarded by conducting another drawing using the
			 original pool of raffle tickets.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 23 - CHARITABLE GAMING › Section 92-23-75 - Reporting requirements; recordkeeping

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each licensee shall annually report all
			 charitable raffle winners of any prize for which the retail value is at least
			 $1,199. The report shall be submitted on a reconciliation form prescribed by
			 the department.
(b) Each licensee
			 shall annually reconcile the charitable raffle license fee paid based on the
			 gross receipts from the previous licensing period. The licensee shall submit
			 the reconciliation on a form prescribed by the department.
(c) Each licensee shall maintain the
			 following information for each charitable raffle, for three years after the
			 date the charitable raffle was conducted:
(1)
			 Date of charitable raffle;
(2)
			 total gross receipts;
(3) total
			 number of raffle tickets available for sale;
(4) number of raffle tickets sold;
(5) number of raffle tickets given
			 away;
(6) number of raffle tickets
			 returned unsold to the licensee;
(7) raffle ticket price;
(8) value of all raffle tickets sold and
			 given away;
(9) name and address of
			 all charitable raffle winners of any prize;
(10) receipts for the purchase of prizes
			 awarded or a statement indicating the fair market value of the prizes donated
			 for each charitable raffle; and
(11) deposit records indicating that the
			 proceeds from the charitable raffle have been deposited into the licensee's
			 bank account.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-9 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article, these terms shall have the following
				meanings.
(a) "Licensee" means a
			 holder of a class A or class B license, drinking establishment license,
			 temporary permit holder, or caterer license issued by the director of alcoholic
			 beverage control.
(b) "Liquor
			 drink tax" means the tax imposed by
			 K.S.A.
			 79-41a02, and amendments thereto.
(c) "Secretary" means the secretary of
			 revenue or the secretary's authorized representative.
(d) "Source record" means any of the
			 follow-ing:
(1) A dated customer service
			 check or ticket;
(2) a dated cash
			 register tape, if coded to reflect the required information; or
(3) an equivalent of the check, ticket, or
			 tape in a form approved by the secretary.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-10 - Registration certificates; application; display; revocation

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) Application for a liquor drink tax
			 registration certificate shall be made upon a form furnished by the secretary.
			 The application shall state the name of the applicant as specified on the
			 applicant's license and the address at which the applicant proposes to engage
			 in business. For a caterer, the address shall be where the principal place of
			 business is located.
(2) Each
			 application for a liquor drink tax registration certificate shall be
			 accompanied by a copy of the applicant's license. If the applicant owes any
			 liquor drink tax, penalty, or interest at the time of making application,
			 payment shall be made before issuance of the liquor drink tax registration
			 certificate.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-11 - Application of tax

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The liquor
			 drink tax shall apply to the gross receipts derived from the sale of any
			 ingredients for drinks containing alcoholic liquor, whether mixed by the
			 licensee or sold separately. The tax shall also apply to charges that are
			 incidental to charges for drinks containing alcoholic liquor, which shall
			 include the following:
(1) Service, corkage,
			 cooling, and serving charges;
(2)
			 fees or charges for the use of equipment owned by the licensee incidental to
			 the serving of drinks containing alcoholic liquor; and
(3) gratuities, except gratuities that are
			 voluntarily given by the consumer or are separately stated on a source record
			 and are entirely distributed to employees of the licensee in a form other than
			 wages, salaries, or other compensation.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-13 - Assumption of tax by licensee prohibited

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A licensee
			 shall not advertise, hold out, or state to the public or to any consumer,
			 directly or indirectly, any of the following:
Liquor Drink Tax
(1)
			 The liquor drink tax, or any part of the tax, will be assumed or absorbed by
			 the licensee.
(2) The tax will not
			 be considered as an element in the price charged to the consumer.
(3) The tax, or any part of the tax, will be
			 refunded if it is added to the price charged to the consumer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-14 - Time for returns and payment of tax; forms

Current through Register Vol. 43, No. 28, July 11, 2024
On or before the last day of each calendar month, each club,
				caterer, and drinking establishment licensed in this state shall submit a tax
				return to the secretary upon forms furnished by the secretary. The name and
				address of the licensee, the total amount of gross receipts from sales of
				alcoholic liquor sold during the preceding calendar month, and any other
				information that the secretary deems necessary shall be stated on the form. The
				amount of tax due, as shown on the return, shall be paid to the secretary at
				the time the return is submitted.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-15 - Records required

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each licensee
			 shall keep records and books of all sales subject to the liquor drink tax,
			 together with invoices, bills of lading, sales records, copies of bills of
			 sale, source records, daily summaries, and other pertinent papers and
			 documents. The records shall show the following:
(1) The amount charged consumers for drinks
			 containing alcoholic liquor and the amount charged consumers for all other
			 items;
(2) invoices detailing the
			 purchase of alcoholic liquor;
(3)
			 a detailed description of breakage, spillage, and mistakes; and
(4) a detailed description of liquor removed
			 from inventory for the following purposes:
(A) Use in preparation of food; and
(B) consumption by the licensee or
			 the licensee's employees.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-16 - Source record requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each licensee
			 shall record on a source record the following information:
(1) Each individual serving of a drink
			 containing alcoholic liquor, or the unit of serving used if the drink is not
			 served as an individual separate serving, and the price charged for the drink;
(2) identification of each
			 individual separate serving or other unit served as to the kind of drink; and
(3) the date of the transaction.
The licensee shall record the information in a clear manner.
				The licensee may use a system of symbols or code, if the meaning is printed on
				the source record or on another document maintained on the licensed premises.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-17 - Daily summary

Current through Register Vol. 43, No. 28, July 11, 2024
Each licensee shall prepare a daily summary of all information
				required to be recorded on source records, including the sale or service of
				drinks containing alcoholic liquor. The daily summary shall also show the
				number of servings, and the kind of drink. Proper identifying symbols or codes
				may be used in preparing the daily summary.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-18 - Licensee's inventory; sales slips

Current through Register Vol. 43, No. 28, July 11, 2024
A licensee shall not possess in inventory on the licensed
				premises any alcoholic liquor not covered by a sales slip provided by the
				retailer or wholesaler. Each sales slip shall be maintained by the licensee for
				the period prescribed by
				K.A.R.
				92-24-15 and shall be available and subject
				to inspection in accordance with the provisions of
				K.A.R.
				92-24-15.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-19 - Price listing statements

Current through Register Vol. 43, No. 28, July 11, 2024
Each licensee shall keep a price listing statement listing the
				current, normal retail selling price charged for each drink containing
				alcoholic liquor served by the licensee. The statement shall list the price for
				each individual serving and for any other unit of serving served by the
				licensee. Whenever any price listing statement is updated by the licensee, the
				outdated price listing statement shall have recorded on it the period of time
				for which it was effective. The licensee shall maintain the outdated price
				listing statement for the period prescribed by
				K.A.R.
				92-24-15 and amendments thereto, and the
				price listing statement shall be available and subject to inspection in
				accordance with the provisions of
				K.A.R.
				92-24-15 and amendments thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-21 - Report of alcoholic liquor lost through theft or disaster

Current through Register Vol. 43, No. 28, July 11, 2024
Each licensee shall prepare a written report for the director
				setting out the number and size of containers and the brand, proof, age and
				category of alcoholic liquor lost through theft or disaster. A theft of
				alcoholic liquor shall be reported to the proper police or sheriff's department
				and shall be substantiated by the report of the police or sheriff's department.
				A disaster causing a loss of alcoholic liquor shall be reported to the director
				and shall be substantiated by an affidavit of an investigative employee of the
				department of revenue.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-22 - Determination of tax liability; presumption of taxable disposition

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The correct
			 amount of liquor drink tax shall be determined by the secretary when examining
			 the tax account of any licensee, on the basis of returns filed with the
			 secretary, or any records or information that is available or is obtained from
			 the licensee or any retailer or wholesaler who furnished alcoholic liquor to
			 the licensee.
(b) If the secretary
			 finds that the licensee has failed to maintain or make available adequate
			 records required by K.A.R. 92-24-15 through K.A.R. 92-24-21, or by
			 K.S.A.
			 41-2601
et seq.
and
			 amendments thereto, the correct amount of the tax may be determined from any
			 available source or records. The tax liability of the licensee may be estimated
			 by using any available record for any period for which the licensee has failed
			 to maintain records or file a return.
(c) In determining the tax liability of any
			 licensee, it shall be presumed that the disposition of all alcoholic liquor
			 purchased by the licensee is taxable unless the contrary is established. The
			 burden of proving the contrary shall be upon the licensee and shall be
			 established through authentic records.
Transient Guest Tax
(d) If the liquor drink tax is not separately
			 specified upon the source records of the licensee, tax liability shall be
			 determined upon the total gross receipts derived from the sale of alcoholic
			 liquor. Deductions for tax included within stated drink prices shall not be
			 allowed unless the licensee has posted a sign in compliance with the provisions
			 of K.A.R. 92-24-13.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-23 - Bond

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each applicant
			 or licensee submitting an application for a new license or for renewal of an
			 existing license shall post or have posted with the department of revenue a
			 bond in an amount equal to three months' average liquor drink tax liability or
			 $1000, whichever is greater, at the time of the application. Any new applicant
			 who has no previous tax experience may estimate that person's expected liquor
			 drink tax liability projected over a 12-month period and submit a bond in an
			 amount equal to 25% of the projected tax liability or $1000, whichever is
			 greater. A certificate of liquor drink tax registration shall not be issued
			 until the bond requirement is satisfied.
(b) Bond requirements may be satisfied
			 through surety bonds purchased from a corporate surety, escrow bond agreements,
			 or the posting of cash bonds.
(c)
			 An additional bond may be required by the secretary of revenue at any time if
			 the existing bond is not sufficient to satisfy the three months' average
			 liability of the licensee.
(d) The
			 existing liquor drink tax bond requirement for any licensee may be waived by
			 the secretary of revenue if the relief is requested in writing and the licensee
			 has remained compliant with
			 K.S.A.
			 79-41a01 et seq., and amendments thereto, for
			 at least 24 consecutive months before the date of the request for bond relief.
			 If, after the bond is released, the licensee becomes delinquent in filing and
			 remitting the liquor drink tax, a bond shall be required for any subsequent
			 renewal of the license.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 24 - LIQUOR DRINK TAX › Section 92-24-24 - Duty of licensees discontinuing business

Current through Register Vol. 43, No. 28, July 11, 2024
Each licensee discontinuing business shall notify the
				secretary, return its liquor drink tax registration certificate for
				cancellation, and preserve all business records within this state for three
				years. A receipt shall be issued by the secretary upon the payment of taxes
				reported.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 25 - TRANSIENT GUEST TAX › Section 92-25-1 - Effective date for levy, repeal, or change in rate of transient guest tax

Current through Register Vol. 43, No. 28, July 11, 2024
The effective date for the levy, repeal, or change in the rate
				of a city or county transient guest tax shall be the first day of the calendar
				quarter that follows either of these days:
(a) The 30th day after the general or city
			 primary election in which the levy, repeal, or rate change was approved; or
(b) the 60th day after any other
			 type of election in which the levy, repeal, or rate change was approved.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 28 - RETAIL DEALER INCENTIVE › Section 92-28-1 - Definition

Current through Register Vol. 43, No. 28, July 11, 2024
"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.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 28 - RETAIL DEALER INCENTIVE › Section 92-28-2 - Filing of quarterly reports; deadline

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) Each
			 Kansas retail dealer seeking a Kansas retail dealer incentive shall file a
			 retail dealer's report with the secretary of revenue within 30 days after the
			 last day of each quarter. Each retail dealer not filing a retail dealer's
			 report within 30 days from the last day of the quarter shall be barred from
			 seeking payment from the Kansas retail dealer's incentive fund for that
			 quarter. Each retail dealer's report shall be filed in the same manner as that
			 for the motor fuel retailers' informational return, with respect to filing for
			 single or multiple locations.
(2)
			 The Kansas retail dealer incentives shall be paid on a quarterly basis. If the
			 retail dealer incentive amounts claimed, based on the number of gallons of
			 renewable fuels or biodiesel fuel sold or dispensed by Kansas retail dealers,
			 exceed the balance in the Kansas retail dealer incentive fund, the incentive
			 per gallon shall be reduced proportionately so that the balance in the Kansas
			 retail dealer incentive fund is not exceeded. If any amount remains in the
			 Kansas retail dealer incentive fund following each quarterly payment of Kansas
			 retail dealer incentives, that amount shall be carried forward in the Kansas
			 retail dealer incentive fund to the next quarter for the payment of future
			 incentives.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 28 - RETAIL DEALER INCENTIVE › Section 92-28-3 - Record requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 Kansas retail dealer shall maintain the following records for each quarter:
(1) The quantity and product type of all fuel
			 received;
(2) the quantity and
			 product type of all fuel sold or dispensed;
(3) the method of disbursement; and
(4) invoices and bills of lading.