Kan. Admin. Regs. § 28-15-12

Current through Register Vol. 43, No. 49, December 5, 2024
Section 28-15-12 - Public water supply fee fund

On and after January 1, 1993, each public water supply shall pay a fee of $0.002 per 1,000 gallons of water sold at retail and delivered through mains, lines or pipes.

(a) The fee shall be paid to the Kansas department of revenue on forms supplied by the director of taxation in the same manner as the water protection fee authorized by K.S.A. 82a-954 and amendments thereto.
(b) The public water supplier may collect the fee directly from each customer to which water is sold at retail or may pay the amount owed from moneys in its operating fund or other fund available for that purpose.

Kan. Admin. Regs. § 28-15-12

Authorized by and implementing K.S.A. 1991 Supp. 65-163, as amended by L. 1992, Ch. 188, sec. 1; effective, T-28-12-31-92, Dec. 31, 1992; effective Feb. 15, 1993.