Kan. Stat. Ann. § 41-1119
The secretary of revenue may adopt, in accordance with K.S.A. 41-210, and amendments thereto, such rules and regulations as necessary for the administration and enforcement of the sales prices determined and fixed under the provisions of this act.
L. 1961, ch. 241, § 9; L. 1985, ch. 170, § 18; July 1.