K.A.R. 92-3-20

Refunds, books and records.

Official textus-ks/regssos.ks.govlast amended May 01, 198714 subsections

# (a)

Each person claiming a refund of motor fuel tax for non-highway usage shall substantiate the claim with adequate records. An officer, partner, or owner shall verify each return as to the accuracy of the information included on the return.

# (b)

An adequate record includes:

# (1)

An account of all motor fuel purchases that lists each supplier and whether fuel was purchased for exempt or taxable use;

# (2)

an account of non-highway usage either by an actual record of use or a standard approved by the director;

# (3)

an account of loss of non-highway fuel due to pilferage, spillage or diversion to nonexempt use; and

# (4)

a perpetual inventory which uses a system of metered withdrawals or a physical inventory which includes at least a monthly actual inventory and an inventory taken at the close of each period for which a claim is filed.

# (c)

If a claimant for motor-vehicle fuel tax refund uses storage facilities which contain both fuels for highway and non-highway use, the claimant shall support the return with an accurate record of fuel used for highway and non-highway use. The claimant shall document the usage by:

# (1)

Different meters attached to a single tank, if one meter is used exclusively for highway fuel and another meter is used exclusively for nonhighway fuel;

# (2)

a single meter capable of recording the type of withdrawal; or

# (3)

an accurate account that records each withdrawal and its use at the time of withdrawal.

# (d)

Fuel used shall be presumed to be for highway use unless it is accurately documented for non-highway use.

# (e)

Highway use of motor fuel includes:

# (1)

Consumption of motor fuel by a motor vehicle while in a stationary or parked position on the public highways and streets of this state;

# (2)

using fuel from a motor vehicle’s fuel supply tank to power a secondary motor while operating on the public highways or streets of this state.
(Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3458; effective May 1, 1986; amended May 1, 1987.)

Amendment history

(Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3458; effective May 1, 1986; amended May 1, 1987.)

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

In this article (21 sections)

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