The Kansas Department of Revenue was created in 1957, although it can trace its responsibilities regarding taxation and state revenue through a number of preceding agencies starting in the mid-nineteenth century when Kansas became a state. The Board of Equalization was created in 1861 and consisted of the Secretary of State, Treasurer, and Auditor of State for the purpose of equalizing the valuation and assessment of property throughout the state. The board was abolished as an independent agency in 1907, and the Tax Commission constituted a State Board of Equalization. Between 1925-1929 the board was under the Public Service Commission, and between 1929-1939 it was subsumed by the State Tax Commission. After 1939, the board was under the newly created State Commission of Revenue and Taxation. The Board of Railroad Assessors was created in 1876 to assess the property of railroads and railroad corporations for taxation purposes. It was abolished in 1907 and its duties were transferred to the Tax Commission. The Tax Commission existed between 1907-1925 and succeeded the Board of Railroad Assessors and the State board of Equalization. It constituted the Inheritance Tax Commission (1917) and the State Board of Appraisers (1919). The Inheritance Tax Commission existed between 1917-1939 for the assessment and taxation of legacies and successions. It existed under the Tax Commission, Public Service Commission, and State Tax Commission until 1939. In 1925, its duties were transferred to the Public Service Commission. The Public Service Commission consisted of five members appointed by the Governor with the consent of the Senate for four-year terms. It assumed the duties of the Public Utilities Commission, Tax Commission, and Court of Industrial Relations. The Public Service Commission was abolished in 1929 and the State Tax Commission was created. It was responsible for the assessment and taxation duties throughout the state, including inheritance tax. It was abolished in 1939 upon the creation of the State Commission of Revenue and Taxation and the creation of the position of Director of Revenue. In 1957, the State Commission of Revenue and Taxation was abolished and the modern Department of Revenue was created. The current department consists of the following divisions: Taxation, Property Valuation, Motor Vehicle, and Alcoholic Beverage Control. [Wilder, Bessie E. Governmental Agencies of the State of Kansas, 1861-1956. Governmental research series, no. 4, rev. [Lawrence]: Governmental Research Center, University of Kansas, 1957.]
From the description of Records of the Kansas Department of Revenue, 1957 - [ongoing]. (Kansas State Historical Society). WorldCat record id: 692495718
