K.A.R. 92-28-3
Record requirements.
# (a)
Each
Kansas retail dealer shall maintain the following records for each quarter:
# (1)
The quantity and product type of all fuel received;
# (2)
the quantity and product type of all fuel sold or dispensed;
# (3)
the method of disbursement; and
# (4)
invoices and bills of lading.
# (b)
The records specified in subsection (a) shall contain sufficient information to allow the secretary of revenue to determine the quantity and product type of all fuel received, sold, or dispensed and the method of disbursement. Any retail dealer may use records prepared for other purposes if the records contain the information required by subsection (a).
# (c)
Each retail dealer shall retain the required records for at least three years. The records shall be available at all times during business hours and shall be subject to examination by the secretary of revenue or the secretary’s designee. (Authorized by K.S.A. 2007 Supp. 79-34,174; implementing K.S.A. 2007 Supp. 79-3415 and 79-34,174; effective Feb. 13, 2009.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (4 sections)
- 92-28-1 · Definition.
- 92-28-2 · Filing of quarterly reports; deadline.
- 92-28-3 · Record requirements.
- 92-28-4 · Funds erroneously paid; informal conferences.