Kansas Administrative Regulations

Regulation Number:92-3-4
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Motor Fuel Tax and Transportation of Liquid Fuel
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Export fuels; exemption claims.
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92-3-4 Export fuels; exemption claims. Any distributor claiming a tax exemption on the sale or delivery of motor fuel for export shall file a monthly distributor's report, supported by a copy of the manifest or sales ticket, signed by the shipper. The distributor shall keep a copy of the manifest or sales ticket. The person receiving the fuel shall verify on the manifest or sales ticket that the fuel has been received. (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1980; amended May 1, 1986.)