Kansas Administrative Regulations

Regulation Number:92-28-3
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Dealer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Record requirements.
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Body:

Article 28.—RETAIL DEALER INCENTIVE
92-28-3. Record requirements. (a) Each Kansas retail dealer shall maintain the following records for each quarter:
(1) The quantity and product type of all fuel received;
(2) the quantity and product type of all fuel sold or dispensed;
(3) the method of disbursement; and
(4) invoices and bills of lading.
(b) The records specified in subsection (a) shall contain sufficient information to allow the secretary of revenue to determine the quantity and product type of all fuel received, sold, or dispensed and the method of disbursement. Any retail dealer may use records prepared for other purposes if the records contain the information required by subsection (a).
(c) Each retail dealer shall retain the required records for at least three years. The records shall be available at all times during business hours and shall be subject to examination by the secretary of revenue or the secretary’s designee.
(Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3415 and 79-34,174; effective Feb. 13, 2009.)