About the Kansas Department of Revenue

The Kansas Department of Revenue, under the direction of the Secretary's Office, oversees the Division of Taxes, Division of Vehicles, Property Valuation Division, and Alcohol Beverage Control. The current Department was developed in July 1972 through statute to combine the former Departments of Revenue, Motor Vehicles, Alcoholic Beverage Control, Property Valuation, Ports of Entry, and the Motor Vehicle Reciprocity Commission.

The Department collects taxes and fees, administers Kansas tax laws, issues licenses, enforces alcohol law, and aids Kansas citizens and local governments.

Mission

Kansas Department of Revenue collects taxes and fees, administers Kansas tax laws, issues a variety of licenses, and provides assistance to Kansas citizens and units of government.

Vision

Kansas Department of Revenue is committed to hard work every day for the people of Kansas; to treat our taxpayers, our employees and each other with respect; to conduct business with integrity, fairness and civility; and to be held accountable for our efforts. We will collect taxes and fees fairly, cheerfully, accurately and efficiently.

Division of Alcohol Beverage Control

In 1948, Kansas voters amended the state constitution and the 1949 Legislature enacted the Kansas Liquor Control Act, which provided for the regulation of all phases of manufacture, distribution, sale, possession, and traffic of alcoholic liquor and manufacture of beer, except 3.2 percent and less. In 1972, the Legislature converted the Office of the Director of Alcoholic Beverage Control from an independent agency to a division within the Department of Revenue.

The Division of Alcohol Beverage Control oversees licensing, regulatory, legal, and enforcement of the distribution and sale of alcoholic beverages. Anyone and all organizations involved in the sale of alcoholic beverages, including retailers, suppliers, distributors, drinking establishments, farm wineries, microbreweries, manufacturers, caterers, special order shipping, temporary permit holders, and private clubs, must obtain licenses or permits. It also enforces all applicable liquor laws.

Property Valuation Division

In 1957, the Property Valuation Department was established for ad valorem tax administration and assessment. It became a division within the Department of Revenue in 1972.

The division has five functions. Those five functions include an annual appraisal assessment and distribution of value for public utility companies operating to, from, through, or in Kansas. The second provides a uniform valuation system, county assistance, guidelines, and rules to local officials. The third is abstract and statistical reporting to provide annual reports of property assessments and taxes for all 105 counties in Kansas. The fourth provides on-site and classroom valuation and assessment training for local officials and administers the registered mass appraisal designation. The fifth function prepares the annual sales/assessment ratio study that measures the accuracy and uniformity of appraisals.

Division of Taxation

Through statute, the Division of Taxation was created in 1972 with additional duties assigned through the 1997 Kansas Tax Equity and Fairness Act.

This division manages most state taxes, including individual and corporate income, retail sales and compensating use, mineral severance, motor fuels, and excise taxes, such as cigarettes and alcoholic beverages. In addition, it administers the Homestead Property Tax and Food Sales Tax Refunds. For local governments, it administers retail sales, compensating use, liquor excise, and transient guest taxes.

Division of Vehicles

The first Motor Vehicle Registration Law was enacted in 1913. Vehicles were registered under the Office of the State Vehicle Commissioner from 1929 to 1939 when those duties were transferred to the State Highway Commission. It was in 1972 when that function was transferred to the Department of Revenue.

The Division of Vehicles oversees law relating to vehicle license plates and certificates of title, motor vehicle dealer licensing, and driver licensing control. While the Division of Vehicles regulates license plates and vehicle registrations, county treasurers conduct both processes.