Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3409
Distributor to collect tax; price sign requirements
Every distributor paying such tax or being liable for the payment shall be entitled to charge and collect an amount, including the cost of doing business that could include such tax on motor-vehicle fuels or special fuels sold or delivered by such distributor, as a part of the selling price. When the price of motor-vehicle fuels or special fuels posted on a price sign does not include the state and federal tax which such retail dealer's distributor paid or for which the distributor was liable, the total of the taxes must be shown in numbers the same size as the price of the motor fuel. Any deviation from the maximum price charged for a given grade of motor-vehicle fuels or special fuels must be stated in letters at least six inches high and legible. Fractions of cents must be posted in numbers at least ⅕ the height of the whole number.
Amendment history
L. 1933, ch. 317, § 9; L. 1941, ch. 379, § 2; L. 1949, ch. 484, § 4; L. 1955, ch. 420, § 1; L. 1957, ch. 506, § 1; L. 1959, ch. 395, § 1; L. 1992, ch. 106, § 12; L. 1998, ch. 96, § 4; July 1.
Source: view the official text
In this article (40 sections)
- 79-34,172 · Incentive for retail dealer selling or dispensing renewable…
- 79-34,173 · Incentive for retail dealer selling or dispensing…
- 79-34,174 · Electronic filing for incentive; rules and regulations
- 79-34,175 · Annual report to legislature of incentives claimed and…
- 79-34,176 · Expiration date of renewable fuels and biodiesel incentives
- 79-3401 · Citation of act; definitions
- 79-3402 · Purpose of tax
- 79-3403 · Licenses required under act; applications; fees; bonds;…
- 79-3404 · Repealed
- 79-3405 · Additional bond; financial statements; revocation of license;…
- 79-3406 · Licenses for additional places or stations
- 79-3407 · Suspension or revocation of licenses; hearing
- 79-3408 · Tax imposed on use, sale or delivery of motor-vehicle fuels…
- 79-3408a · Repealed
- 79-3408b · Repealed
- 79-3408c · Fuel owned on date rate of tax changed; inventory tax or…
- 79-3408d · Repealed
- 79-3408e · Repealed
- 79-3408f · Repealed
- 79-3408g · Repealed
- 79-3409 · Distributor to collect tax; price sign requirements
- 79-3410 · Monthly reports to state director; waiver, when; payment of…
- 79-3411 · Determination of amount due; statement; collection
- 79-3412 · Levy of executions on property of delinquents
- 79-3413 · Lien for taxes; interest and penalties; notice; recordation;…
- 79-3414 · Discontinuance as distributor, manufacturer, importer,…
- 79-3415 · Records, invoices and bills of lading
- 79-3416 · Transportation of fuels; report; manifest; required statement
- 79-3417 · Refunds for lost or destroyed fuels; procedure
- 79-3418 · Repealed
- 79-3419 · Enforcement of act; rules and regulations
- 79-3420 · Examination of books, records, returns, property and…
- 79-3421 · Rewards for information of unlawful evasion of tax
- 79-3422 · Repealed
- 79-3423 · Repealed
- 79-3424 · Exempt from other taxes
- 79-3425 · Payment into state treasury; distribution of proceeds of tax
- 79-3425a · Repealed
- 79-3425b · Repealed
- 79-3425c · Apportionment of special city and county highway fund;…