19-28-2 Allocation of contributions and
expenditures. (a) All contributions and other re-
ceipts received and expenditures and other dis-
bursements made shall be allocated within each
election period to the reporting period in which
received or made. Contributions to or expendi-
tures by a candidate seeking nomination by con-
vention or caucus or by the candidate committee
shall be allocated in the same manner as above
except that the date of the convention or caucus
shall be considered the primary election date.

    (b)  A contribution or other receipt made in
cash, check, or similar instrument is received on
the date it is physically in the hands of the can-
didate, treasurer, or the treasurer's agent, which-
ever occurs first.

    (c)  An expenditure or other disbursement is
made on the date the actual payment is made or
the expenditure contracted for, whichever occurs

    (d)  An in-kind contribution is received on the
date the services or goods inure to the recipient's
benefit. (Authorized by K.S.A. 25-4119a; imple-
menting K.S.A. 25-4149; effective, E-76-56, Nov.
26, 1975; effective, E-77-20, May 1, 1976; effec-
tive Feb. 15, 1977; amended May 1, 1980;
amended May 1, 1982.)

Article 29.--RECEIPTS AND