Kan. Admin. Regs. § 92-28-2 - Filing of quarterly reports; deadline
(a)
(1) Each
Kansas retail dealer seeking a Kansas retail dealer incentive shall file a
retail dealer's report with the secretary of revenue within 30 days after the
last day of each quarter. Each retail dealer not filing a retail dealer's
report within 30 days from the last day of the quarter shall be barred from
seeking payment from the Kansas retail dealer's incentive fund for that
quarter. Each retail dealer's report shall be filed in the same manner as that
for the motor fuel retailers' informational return, with respect to filing for
single or multiple locations.
(2)
The Kansas retail dealer incentives shall be paid on a quarterly basis. If the
retail dealer incentive amounts claimed, based on the number of gallons of
renewable fuels or biodiesel fuel sold or dispensed by Kansas retail dealers,
exceed the balance in the Kansas retail dealer incentive fund, the incentive
per gallon shall be reduced proportionately so that the balance in the Kansas
retail dealer incentive fund is not exceeded. If any amount remains in the
Kansas retail dealer incentive fund following each quarterly payment of Kansas
retail dealer incentives, that amount shall be carried forward in the Kansas
retail dealer incentive fund to the next quarter for the payment of future
incentives.
(b) Each
Kansas retail dealer filing a quarterly retail dealer's report shall be a
licensed motor fuel retailer and shall have filed all monthly motor fuel
retailers' informational returns and any other relevant information as required
by the secretary of revenue before receiving any incentive funds.
(c) Each quarterly retail dealer's report
shall be filed electronically with the department of revenue and shall include
the following information:
(1) The total
number of gallons of gasoline, gasohol, ethanol, diesel, and biodiesel
sold;
(2) the total number of
gallons of renewable fuel and biodiesel sold; and
(3) any other relevant information that the
secretary of revenue requires in order to determine entitlement to and the
amount of any incentive payment.
Notes
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