19-63-2 When to report. (a) Reporting
periods. Each lobbyist shall report all expendi-
tures allocable to that period by the 10th day of
the month a report is due.

    (b)  Allocation of expenditures. Each expendi-
ture shall be allocated to the reporting period in
which the debt is incurred.

    (c)  Entertainment, gifts, honoraria and pay-
ments. Entertainment, gifts, honoraria and pay-
ments shall be allocated to the reporting period
in which accepted by the state officer or em-
ployee. When entertainment, a gift, honoraria or
payment is composed of separate transfers de-
ferred over more than one reporting period, the
total value thereof shall be allocated to the re-
porting period in which the state officer or em-
ployee accepts the initial transfer. (Authorized by
K.S.A. 1991 Supp. 46-253; implementing K.S.A.
1991 Supp. 46-268, 46-269; effective, E-77-7,
March 19, 1976; effective, E-77-20, May 1, 1976;
effective Feb. 15, 1977; amended May 1, 1980;
amended May 1, 1984; amended June 22, 1992.)