Kansas Statutes Annotated

K.S.A. § 79-3236 (2026)

Rules and regulations

✓ current as of May 2026

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79-3236. Rules and regulations. The secretary of revenue shall adopt rules and regulations not inconsistent with the provisions of this act, as necessary.

History: L. 1933, ch. 320, § 36; L. 1972, ch. 342, § 98; July 1.

Notes of Decisions

Cited in 2 cases, 1974–1994 · leading case: In Re Tax Appeal of Chief Indus., Inc., 875 P.2d 278 (Kan. 1994).

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In Re Tax Appeal of Chief Indus., Inc., 875 P.2d 278 (Kan. 1994). · cites it 6× “79-3271(a) contemplates the `transactional' and `functional' tests in its first and second clauses, respectively.”

Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). “The Director, under K.S.A. 79-3236 [now 1973 Supp.] of the Kansas Income Tax Act, is authorized to make rules and regulations not inconsistent with the provisions of the Act.”

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