Kan. Admin. Regs. § 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.
Notes
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