Kansas Administrative Regulations

Regulation Number:92-26-6
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Agricultural Ethyl Alcohol Producer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Withdrawal of spirits and fuel alcohol; records required.
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92-26-6 Withdrawal of spirits and fuel alcohol; records required. (a) Before spirits may be withdrawn from the premises of an alcohol fuel plant, the producer shall render the spirits unfit for beverage use as required by 27 C.F.R. ;st 19.996 and amendments thereto.
(b) For each shipment or other removal of fuel alcohol from the plant premises, the consignor shall prepare a commercial invoice, sales slip, or similar document. The consignor shall include in the document the date, the quantity of fuel alcohol removed, a description of the shipment, and the name and address of the consignee. The consignor shall retain a copy of the document as a record and shall also provide the consignee and the liquid fuel carrier a copy of the record. (Authorized by and implementing L. 1987, Ch. 388, Sec. 4; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988.)