Kan. Admin. Regs. § 92-14-5 - Records
(a) Each LP-gas
dealer shall maintain records showing the receipts from all LP-gas fuel sales
and the tax collected thereon for three years. The records shall identify each
sale made to an LP-gas permit user and shall include the user's permit number.
The records shall document all purchases made by the LP-gas dealer, including
those for the dealer's use and for resale.
(b) Each LP-gas user shall maintain records
of LP-gas purchases for three years. The records shall include all purchase
invoices issued to the purchaser.
(c) Each LP-gas dealer and wholesaler shall,
at the time of sale and delivery, issue an invoice to the buyer that contains
the following information:
(1) The date of
the sale;
(2) the names and
addresses of the seller and buyer;
(3) the place of delivery;
(4) the number of gallons of LP gas sold; and
(5) if the sale is at retail, the
amount of tax collected or the buyer's special LP-gas user permit number.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.