K.A.R. 92-14-5

Records.

Official textus-ks/regssos.ks.govlast amended Mar 29, 2002

# (a)

Each LP-gas dealer shall maintain records showing the receipts from all LP-gas fuel sales and the tax collected thereon for three years. The records shall identify each sale made to an LP-gas permit user and shall include the user’s permit number. The records shall document all purchases made by the LP-gas dealer, including those for the dealer’s use and for resale.

# (b)

Each LP-gas user shall maintain records of LP-gas purchases for three years. The records shall include all purchase invoices issued to the purchaser.

# (c)

Each LP-gas dealer and wholesaler shall, at the time of sale and delivery, issue an invoice to the buyer that contains the following information:

# (1)

The date of the sale;

# (2)

the names and addresses of the seller and buyer;

# (3)

the place of delivery;

# (4)

the number of gallons of LP gas sold; and

# (5)

if the sale is at retail, the amount of tax collected or the buyer’s special LP-gas user permit number. (Authorized by K.S.A. 79-34,102; implementing K.S.A. 2000 Supp. 79-3491a, as amended by L. 2001, Ch. 5, § 456, K.S.A. 79-3492, 79-3499;
effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002.)

Amendment history

(Authorized by K.S.A. 79-34,102; implementing K.S.A. 2000 Supp. 79-3491a, as amended by L. 2001, Ch. 5, § 456, K.S.A. 79-3492, 79-3499; effective, E-73-20, July 1, 1973; effective Jan. 1, 1974; amended March 29, 2002.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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