Revenue Ruling 03-75-1
Motor Vehicle Fuel Tax
Gallons subject to tax reporting
October 31, 1975
- MANUFACTURERS, IMPORTERS, OR DEALERS SHALL REPORT MOTOR-FUEL SUBJECT TO TAX BY THE NUMBER OF GALLONS RECEIVED ADJUSTED TO 60
FAHRENHEIT OR UPON WRITTEN REQUEST APPROVED BY THE DEPARTMENT IF REVENUE, BY THE NUMBER OF GALLONS WITHOUT ADJUSTMENT.
Gasoline is sold by the producers on the basis of actual volumetric gallons without adjustment for variations in temperature and on the amount of actual gallonage adjusted to the equivalent gallonage at 60
Fahrenheit. Therefore, it has been determined that for proper administration of the Motor-Fuel Tax Act it may be appropriate to provide for an alternative method of reporting motor-fuel subject to tax by virtue of KSA 79-3401 et seq.
The department of Revenue is responsible for the administration of the Motor-Fuel Tax Act and is authorized by KSA 79-3419 to promulgate rules to administer the act. In computing the motor-fuel tax imposed by virtue of KSA 79-3401 et seq., the tax liability is to be measured by the number of gallons received adjusted to the equivalent gallonage at 60
Fahrenheit. However, the tax liability may be measured by the number of gallons received without adjustment providing the taxpayer makes a written request to the Department of Revenue to utilize such alternative method and providing the Department Revenue approves the request. The Department of Revenue will approve such request only after establishing the uniformity of the reporting method and verifying that the reporting method selected will be the exclusive method used by the taxpayer. The taxpayer will not be permitted to alternate the two methods of reporting the gallonage subject to taxation in a given calendar year. Once the alternative method has requested by the taxpayer, and approved by the Department of Revenue, that method must be exclusively utilized by the taxpayer in the reporting and computation of that taxpayer's motor-fuel tax liability until the taxpayer elects to return to the primary method of determining motor-fuel tax liability. Such requests to return to the adjusted method may be made only once a year and shall be made by written request and approved by the Department of Revenue in the same manner as the requests to utilize the alternative method.
Taxpayers who are presently reporting by the adjusted method ma continue to utilize that method and need not make a written request to utilize that method. Likewise, a taxpayer who elects and receives permission report by the alternative method. Requests need only be filed when the taxpayer desires to change methods of reporting and computing the motor-fuel tax liability.
A taxpayer will be permitted to change said taxpayer's method or reporting and computing motor-fuel tax liability only if such change in method commences on January 1, of the year next following his request for change. Therefore, requests to change the method of reporting and computing motor-fuel tax liability must be made in writing to the Department of Revenue prior to January 1, of the year in which the change is to become effective.
A taxpayer who commences operation after January 1, of a given calendar year may submit a written request to report the fuel subject to tax by the number of gallons received without adjustment with that taxpayer's application for a motor-fuel license. If the taxpayer fails to submit such written request, the taxpayer shall report by the number of gallons sold adjusted to 60
No taxpayer shall be permitted to change his method of reporting and computing motor-fuel tax liability except as provided in this ruling.
F. Kent Kalb
Secretary of Revenue
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