The secretary of revenue is hereby authorized to make and publish in the Kansas register all needful rules, terms and conditions for the taking, purchasing or selling of the articles and products mentioned in this act, and to change the same as the rights of the state and the interests of the public may require. All valid rules and regulations of the director of purchases in force and effect when this act takes effect promulgated under the authority of article 1 of chapter 71 of the Kansas Statutes Annotated shall constitute and be rules and regulations of the secretary of revenue until revoked, superseded or amended by rules and regulations adopted by the secretary of revenue under the authority of this section and K.S.A. 71-102.
K.S.A. 70a-103