Kansas Administrative Regulations

Regulation Number:92-3-19
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Motor Fuel Tax and Transportation of Liquid Fuel
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Principal business for handling allowance.
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92-3-19 Principal business for handling allowance. (a) Each distributor's principal business shall be determined on the basis of national gross sales figures. Each distributor claiming a handling allowance for motor vehicle fuel shall provide the director annual figures on total gross business from all sources and on total business from the marketing of motor vehicle fuels or petroleum products. The figures shall be given on a national basis. Each new distributor shall provide total gross sales figures for all sales and for petroleum related product sales for the first six months of its business. Documentation of sales figures shall be made available to the director during reasonable business hours.
(b) Any tax assessed because of a disallowed handling allowance shall be due and payable 60 days after assessment. Interest and penalties may be imposed on any taxes remaining unpaid after the due date. (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1, 79-3411; effective May 1, 1986.)