Kansas Administrative Regulations

Regulation Number:92-28-4
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Dealer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Funds erroneously paid; informal conferences.
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Article 28.—RETAIL DEALER INCENTIVE
92-28-4. Funds erroneously paid; informal conferences. (a) If the secretary of revenue determines from available reports and records that a Kansas retail dealer has erroneously received money from the Kansas retail dealer incentive fund, the retail dealer shall refund to the secretary of revenue the amount erroneously paid, within 30 days after receiving notification by the secretary.
(b) Each Kansas retail dealer who has a dispute concerning an incentive payment shall request resolution from the secretary of revenue or the secretary’s designee through the informal conference process.
(Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3420 and 79-34,174; effective Feb. 13, 2009.)