Kansas Administrative Regulations

Regulation Number:92-26-5
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Agricultural Ethyl Alcohol Producer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Record requirements, maintenance and retention.
Keywords:


Body:

92-26-5 Record requirements, maintenance and retention. (a) Each producer shall maintain records with respect to:
(1) The quantity of spirits produced;
(2) the quantity of spirits on-hand and received;
(3) the quantities and types of materials added to render the spirits unfit for beverage use;
(4) the quantity of fuel alcohol manufactured;
(5) records of materials used to produce ethyl alcohol;
(6) all dispositions of spirits, including fuel alcohol.
(b) The records shall contain sufficient information to allow the director to determine the quantities of spirits produced, received, stored, or processed and to verify that all spirits have been lawfully disposed of or used. The producer may use records prepared for other commercial purposes if the records reflect the information required by paragraph (a) of this rule and regulation.
(c) Each producer shall retain the required records for a period of not less than three years. The records shall be maintained at the plant where production occurs and shall be available at all times during business hours of the day and be available for and subject to examination by the director or the director's duly authorized agent or employee. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988.)