Kan. Admin. Regs. § 92-3-20 - Refunds, books and records
(a) Each person
claiming a refund of motor fuel tax for non-highway usage shall substantiate
the claim with adequate records. An officer, partner, or owner shall verify
each return as to the accuracy of the information included on the return.
(b) An adequate record includes:
(1) An account of all motor fuel purchases
that lists each supplier and whether fuel was purchased for exempt or taxable
use;
(2) an account of non-highway
usage either by an actual record of use or a standard approved by the director;
(3) an account of loss of
non-highway fuel due to pilferage, spillage or diversion to non-exempt use; and
(4) a perpetual inventory which
uses a system of metered withdrawals or a physical inventory which includes at
least a monthly actual inventory and an inventory taken at the close of each
period for which a claim is filed.
(c) If a claimant for motor-vehicle fuel tax
refund uses storage facilities which contain both fuels for highway and
non-highway use, the claimant shall support the return with an accurate record
of fuel used for highway and non-highway use. The claimant shall document the
usage by:
(1) Different meters attached to a
single tank, if one meter is used exclusively for highway fuel and another
meter is used exclusively for non-highway fuel;
(2) a single meter capable of recording the
type of withdrawal; or
(3) an
accurate account that records each withdrawal and its use at the time of
withdrawal.
(d) Fuel
used shall be presumed to be for highway use unless it is accurately documented
for non-highway use.
(e) Highway
use of motor fuel includes:
(1) Consumption
of motor fuel by a motor vehicle while in a stationary or parked position on
the public highways and streets of this state;
(2) using fuel from a motor vehicle's fuel
supply tank to power a secondary motor while operating on the public highways
or streets of this state.
Notes
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