92-12-120

Kan. Admin. Regs. § 92-12-120

Definition of qualified taxpayer.

Effective Mar 24, 2006Authorized by K.S.A. 2004 Supp. 75-5155; implementing K.S.A. 2004 Supp. 79-32,211Kansas Department of Revenue

A "qualified taxpayer," as defined in K.S.A. 79-32,211(b)(4) and amendments thereto, shall not be considered to be a "community service organization," as defined in K.S.A. 79-32,195(d) and amendments thereto.

(Authorized by K.S.A. 2004 Supp. 75-5155; implementing K.S.A. 2004 Supp. 79-32,211; effective March 24, 2006.)