Statutes, codes, and regulations
Kansas Administrative Code
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL
Section 92-3-4 - Export fuels; exemption claims

Kan. Admin. Regs. § 92-3-4

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Current through Register Vol. 43, No. 52, December 26, 2024
Section 92-3-4 - Export fuels; exemption claims

Any distributor claiming a tax exemption on the sale or delivery of motor fuel for export shall file a monthly distributor's report, supported by a copy of the manifest or sales ticket, signed by the shipper. The distributor shall keep a copy of the manifest or sales ticket. The person receiving the fuel shall verify on the manifest or sales ticket that the fuel has been received.

Kan. Admin. Regs. § 92-3-4

Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1980; amended May 1, 1986.