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K.A.R. 92-3-19

Principal business for handling allowance.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

Each distributor’s principal business shall be determined on the basis of national gross sales figures. Each distributor claiming a handling allowance for motor vehicle fuel shall provide the director annual figures on total gross business from all sources and on total business from the marketing of motor vehicle fuels or petroleum products. The figures shall be given on a national basis. Each new distributor shall provide total gross sales figures for all sales and for petroleum related product sales for the first six months of its business. Documentation of sales figures shall be made available to the director during reasonable business hours.

# (b)

Any tax assessed because of a disallowed handling allowance shall be due and payable 60 days after assessment. Interest and penalties may be imposed on any taxes remaining unpaid after the due date. (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch.
328, Sec. 1, 79-3411; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1, 79-3411; effective May 1, 1986.)

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

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In this article (21 sections)
  1. 92-3-4 · Export fuels; exemption claims.
  2. 92-3-5 · 92-3-5
  3. 92-3-6 · Marking of vehicles transporting liquid fuels.
  4. 92-3-7 · Vehicles; separate delivery apparatus for each compartment;…
  5. 92-3-8 · 92-3-8
  6. 92-3-9 · 92-3-9
  7. 92-3-9a · Delivery to one other than original consignee.
  8. 92-3-10 · Measuring vehicle tanks; vehicles affected; capacity marker;…
  9. 92-3-11 · Vehicle tanks; marking capacity; identifying tank;…
  10. 92-3-12 · 92-3-12
  11. 92-3-12a · Vehicle tanks; re-marking when damaged.
  12. 92-3-13 · 92-3-13
  13. 92-3-14 · Calibration unit number.
  14. 92-3-15 · 92-3-15
  15. 92-3-16 · Books and records; preservation.
  16. 92-3-17 · 92-3-17
  17. 92-3-17a · License applications; bond requirements.
  18. 92-3-19 · Principal business for handling allowance.
  19. 92-3-20 · Refunds, books and records.
  20. 94-3-1 · Definition of terms.
  21. 94-3-2 · Filing, fees, and forms.
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