Kansas Administrative Regulations

Regulation Number:92-3-11
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Motor Fuel Tax and Transportation of Liquid Fuel
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Vehicle tanks; marking capacity; identifying tank; certificate; basis
of tax payments.
Keywords:


Body:

92-3-11 Vehicle tanks; marking capacity; identifying tank; certificate; basis of tax payments. All vehicles transporting motor-vehicle fuel by means of the public highways of this state, used as an original container in transportation from a refinery, place of manufacture or production, or pipeline terminal in this state shall be submitted for calibrating and measuring the capacity of such vehicle tank and compartments thereof. Any other vehicle transporting liquid fuel by means of the public highways of this state shall be submitted for calibrating and measuring in accordance herewith when requested by the director of revenue or his authorized representative. Upon finding the capacity of such vehicle tank and compartments thereof, the director or his authorized representative shall cut with a die on the dome of each compartment of the vehicle tank, figures indicating the total gallon capacity thereof when filled to capacity marker or indicator. Such unit shall also be assigned an identifying number which shall be cut with die on the rear of the vehicle tank near the top. There shall also be issued for such vehicle, a certificate on a form prepared by the director, indicating the identifying number of such vehicle tank unit, the number of each compartment, numbered consecutively from front to rear of vehicle tank, the capacity of each compartment and the distance of the dome top level above the capacity marker or indicator. Such certificate shall at all times be carried by the person in charge of such vehicle tank and submitted for inspection on demand of the director or his representatives. After the issuance of such certificate, all transactions and tax payments shall be made on the basis of the gallon capacity as certified: Provided, however, That in the case of a refinery, place of manufacture or production, or pipeline terminal which is equipped with a meter or meters, the director of revenue may approve the use of such meter or meters as a basis of transactions and tax payments if such meter or meters are approved by him. (Authorized by K.S.A. 83-
125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966.)