K.A.R. 92-13-10
Bond requirements.
The director of taxation may require any person making application for an interstate motor fuel users license in the state of Kansas to file a bond with the director when:
# (1)
the licensee has failed to file timely a quarterly report;
# (2)
the correct amount of tax has not been remitted with the report;
# (3)
an audit indicates, that in the discretion of the director, a bond is required to protect the interest of the state; or
# (4)
the licensee is based in a state not a member of the international fuel tax agreement. (Authorized by K.S.A. 79-34,123, implementing K.S.A.
79-34,116; effective Jan. 1, 1966; amended Jan. 1,
1972; amended May 1, 1988.)
Amendment history
(Authorized by K.S.A. 79-34,123, implementing K.S.A. 79-34,116; effective Jan. 1, 1966; amended Jan. 1, 1972; amended May 1, 1988.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (12 sections)
- 92-13-1 · Application: contents.
- 92-13-2 · Interstate motor fuel user license.
- 92-13-3 · Enforcement.
- 92-13-4 · Identification cards.
- 92-13-5 · Revocation or abandonment of license, authorization or permit.
- 92-13-6 · Credits and refunds on fuel purchased within Kansas.
- 92-13-7 · Sales invoices and records.
- 92-13-8 · Exempt operations.
- 92-13-9 · Motor fuel permits and emergency authorization.
- 92-13-10 · Bond requirements.
- 92-13-11 · Presumption, evidence.
- 92-13-12 · Record requirements; presumption.