Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3498
Discontinuance of operation as user or dealer; notice; tax; penalties and interest
Official textksrevisor.govlast amended
Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact five (5) days prior to such discontinuance and surrender his or her license. All tax, penalties and interest on LP-gas on which the tax may be due shall become due and payable concurrently with such discontinuance.
Amendment history
L. 1959, ch. 405, § 9; L. 1973, ch. 402, § 15; July 1.
Source: view the official text
In this article (40 sections)
- 79-3468 · Repealed
- 79-3473 · Repealed
- 79-3474 · Repealed
- 79-3475 · Repealed
- 79-3475a · Repealed
- 79-3476 · Repealed
- 79-3477 · Repealed
- 79-3478 · Repealed
- 79-3479 · Repealed
- 79-3479b · Repealed
- 79-3479c · Repealed
- 79-3480 · Repealed
- 79-3480a · Repealed
- 79-3481 · Repealed
- 79-3482 · Repealed
- 79-3483 · Repealed
- 79-3484 · Repealed
- 79-3484a · Repealed
- 79-3485 · Repealed
- 79-3486 · Repealed
- 79-3487 · Repealed
- 79-3488 · Repealed
- 79-3489 · Repealed
- 79-3490 · Citation of act; definitions
- 79-3491 · Purpose of tax
- 79-3491a · LP-gas owned on date rate of tax changed; inventory tax or…
- 79-3492 · LP-gas motor fuel tax; rate of tax; computation; tax imposed…
- 79-3492a · Same; alternative method of computing tax; mileage basis;…
- 79-3492b · LP-gas motor fuel tax; alternative method of computation and…
- 79-3492c · Same; director may require higher mileage rate for a taxpayer
- 79-3492d · Same; destruction or disposal of vehicle; notice to…
- 79-3492e · Same; refund of unused portion of advance taxes; affidavit…
- 79-3493 · Unlawful sales; signed statement of exclusive nonhighway use
- 79-3494 · Dual carburetion; presumption of exclusive use of LP-gas, when
- 79-3495 · User and dealer reports, monthly or annual; payment of tax,…
- 79-3495a · Sales by licensed dealer to dealer or user; returns and…
- 79-3496 · Bond of licensee; additional bonds; financial statements;…
- 79-3497 · Failure to file report; fraudulent report; investigations;…
- 79-3498 · Discontinuance of operation as user or dealer; notice; tax;…
- 79-3499 · Records, invoices, bills of lading; preservation; examination…