Kansas Administrative Regulations

Regulation Number:92-14-7
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Liquefied Petroleum Fuel Tax
Tax Type:Liquefied Petroleum Fuel Tax
Brief Description:Special LP-gas permits.
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Body:

92-14-7. Special LP-gas permits. In determining if the taxes paid in advance by a special LP-gas permit user are wholly inadequate as provided by K.S.A. 79-3492c and amendments thereto, the taxes paid in advance by other permit holders on similar motor vehicles may be taken into consideration by the director of taxation. (Authorized by K.S.A. 79-34,102; implementing K.S.A. 79-3492c; effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002.)