Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Qualified Biodiesel Fuel Producer Incentive
Motor Vehicle Fuel Tax
Record requirements, maintenance, and retention.
92-27-4. Record requirements, maintenance, and retention.
(a) Each Kansas qualified biodiesel fuel producer
shall maintain the following records for each quarter:
(1) The quantity of biodiesel fuel produced;
(2) records of the type and amount of materials used to produce biodiesel fuel;
(3) the inventory of biodiesel fuel on hand; and
(4) the disposition of all biodiesel fuel.
(b) The records specified in subsection (a) shall contain sufficient information to allow the secretary to determine the quantities of feedstock materials and biodiesel fuel produced, received, stored, or processed. Any Kansas qualified biodiesel fuel producer may use records prepared for other commercial purposes if the records contain the information required by subsection (a).
(c) Each Kansas qualified biodiesel fuel producer shall retain the required records for at least three years. The records shall be maintained at the plant where the production of biodiesel fuel occurs, shall be available at all times during business hours, and shall be subject to examination by the secretary or the secretary’s designee.
(d) For each shipment or removal of biodiesel fuel from the place of production, the Kansas qualified biodiesel fuel producer shall prepare a commercial invoice, sales slip, or similar document. The Kansas qualified biodiesel fuel producer shall include in the document the date, the quantity of biodiesel fuel removed, a description of the product or shipment, the name and address of the consignee, and the destination city and state. The Kansas qualified biodiesel fuel producer shall retain a copy of the document as a record and shall also provide the consignee and the liquid fuel carrier with a copy of the record. (Authorized by K.S.A. 2006 Supp. 79-34,158; implementing K.S.A. 2006 Supp. 79-3415, 79-3420, and 79-34,158; effective Nov. 2, 2007.)
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