Download or read book Attorney General Opinion No. 1984-012 written by Robert T. Stephan and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The removal of a new or used vehicle from a stock of vehicles (held for resale) by a licensed vehicle dealer, and registration of the vehicle in the dealership name, does not constitute a sale at retail under the provisions of K.S.A. 1983 Supp. 79-3602(e). However, where such registration of a vehicle occurs, compensating tax is due pursuant to the provisions of K.S.A. 79-3703, K.A.R. 92-20-3, and K.A.R. 1983 Supp. 92-19-43. Also, in computing said tax, the dealer may not claim credit for a trade-in allowance given by the dealer in the transaction whereby the dealer acquired the vehicle. Cited herein: K.S.A. 8-136, K.S.A. 1983 Supp. 79-3602, 79-3603, K.S.A. 79-3618, 79-3702, 79-3703, 79-3704, 79-3705a, K.A.R. 92-19-11, 92-19-25, K.A.R. 1983 Supp. 92-19-43, K.A.R. 92-20-3.