Kan. Admin. Regs. § 92-13-10 - Bond requirements

The director of taxation may require any person making application for an interstate motor fuel users license in the state of Kansas to file a bond with the director when:

(1) the licensee has failed to file timely a quarterly report;

(2) the correct amount of tax has not been remitted with the report;

(3) an audit indicates, that in the discretion of the director, a bond is required to protect the interest of the state; or

(4) the licensee is based in a state not a member of the international fuel tax agreement.

Notes

Kan. Admin. Regs. § 92-13-10

Authorized by K.S.A. 79-34,123, implementing K.S.A. 79-34,116; effective Jan. 1, 1966; amended Jan. 1, 1972; amended May 1, 1988.