Kansas Administrative Regulations
Agency 115 - KANSAS DEPARTMENT OF WILDLIFE, PARKS AND TOURISM
Article 40 - AGRITOURISM
Section 115-40-4 - Tax credits
Current through Register Vol. 43, No. 39, September 26, 2024
(a) No costs of liability insurance specified in K.A.R. 115-40-3 shall be allowed for consideration for tax credits, unless the registered agritourism operator or the operator's authorized attorney or insurance agent provides the department of revenue with the following information and documents:
(b) If, during the first five years that an agritourism operator is registered under the act, the secretary believes for any reason that the registered agritourism operator has not complied, or is not complying, with these regulations and through such noncompliance could have jeopardized the operator's eligibility for tax benefits under the act, all relevant information shall be forwarded by the secretary to the secretary of revenue.