Kansas Administrative Regulations

Regulation Number:92-28-2
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Dealer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Filing of quarterly reports; deadline.
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Article 28.—RETAIL DEALER INCENTIVE
92-28-2. Filing of quarterly reports; deadline. (a)(1) Each Kansas retail dealer seeking a Kansas retail dealer incentive shall file a retail dealer’s report with the secretary of revenue within 30 days after the last day of each quarter. Each retail dealer not filing a retail dealer’s report within 30 days from the last day of the quarter shall be barred from seeking payment from the Kansas retail dealer’s incentive fund for that quarter. Each retail dealer’s report shall be filed in the same manner as that for the motor fuel retailers’ informational return, with respect to filing for single or multiple locations.
(2) The Kansas retail dealer incentives shall be paid on a quarterly basis. If the retail dealer incentive amounts claimed, based on the number of gallons of renewable fuels or biodiesel fuel sold or dispensed by Kansas retail dealers, exceed the balance in the Kansas retail dealer incentive fund, the incentive per gallon shall be reduced proportionately so that the balance in the Kansas retail dealer incentive fund is not exceeded. If any amount remains in the Kansas retail dealer incentive fund following each quarterly payment of Kansas retail dealer incentives, that amount shall be carried forward in the Kansas retail dealer incentive fund to the next quarter for the payment of future incentives.
(b) Each Kansas retail dealer filing a quarterly retail dealer’s report shall be a licensed motor fuel retailer and shall have filed all monthly motor fuel retailers’ informational returns and any other relevant information as required by the secretary of revenue before receiving any incentive funds.
(c) Each quarterly retail dealer’s report shall be filed electronically with the department of revenue and shall include the following information:
(1) The total number of gallons of gasoline, gasohol, ethanol, diesel, and biodiesel sold;
(2) the total number of gallons of renewable fuel and biodiesel sold; and
(3) any other relevant information that the secretary of revenue requires in order to determine entitlement to and the amount of any incentive payment.
(Authorized by and implementing K.S.A. 2007 Supp. 79-34,174; effective Feb. 13, 2009.)