Kansas Administrative Regulations

Regulation Number:92-13-10
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Interstate Motor Fuel Use Tax
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Bond requirements.
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92-13-10 Bond requirements. The director of taxation may require any person making application for an interstate motor fuel users license in the state of Kansas to file a bond with the director when: (1) the licensee has failed to file timely a quarterly report; (2) the correct amount of tax has not been remitted with the report; (3) an audit indicates, that in the discretion of the director, a bond is required to protect the interest of the state; or (4) the licensee is based in a state not a member of the international fuel tax agreement. (Authorized by K.S.A. 79-34,123, implementing K.S.A. 79-34,116; effective Jan. 1, 1966; amended Jan. 1, 1972; amended May 1, 1988.)