Kansas Administrative Code

Refunds, books and records. (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 accura- cy of the information included on the return. (b) An …

Export fuels; exemption claims. Any distributor claiming a tax exemption on the sale or delivery of motor fuel for export shall file a monthly distributor’s report, supported by a copy of the manifest or sales ticket, signed by the ship- per. The distributor shall keep a copy of …

(Authorized by K.S.A. 55-508, 55- 512; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Marking of vehicles transporting liquid fuels. Each vehicle used in transporting liquid fuel, which is subject to the law pertaining tothetransportationofliquidfuel,shallbemarked or lettered as follows: (a) The liquid fuel carrier’s name and address shall appear in plain letters …

Vehicles; separate delivery ap- paratus for each compartment; exception. Every vehicle used in transporting liquid fuel by means of the public highways of this state shall have for each compartment separate dispensing apparatus for the delivery of such liquid fuel: Provided, howe…

(Authorized by K.S.A. 55-512, 66- 1304; effective Jan. 1, 1966; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

(Authorized by K.S.A. 66-1304, 79- 3416, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Delivery to one other than orig- inal consignee. (a) Subject to the provisions of K.S.A. 79-3416, if delivery of liquid fuels or motor fuels is made to someone other than the original consignee, the manifest shall legibly state: (1) the name and address of the original consignee;…

Distinguished:wholesaler-retailer licenses. A wholesale cigarette dealer operat- ing a licensed retail place of business or vending machine shall use a distinctive title for the retail or vending machine operation and shall keep all records of the retail business separate from th…

Cigarettes unfit for sale. If ciga- rettes on which the Kansas tax has been paid, as evidenced by cigarette tax stamps or tax indicia, have become unfit for use or consumption, un- salable, or damaged or destroyed by fire, flood, or similar causes, the value of the tax paid less …

(Authorized by K.S.A. 1967 Supp. 79-3311, 79-3326; effective Jan. 1, 1966; amend- ed, E-67-11, July 1, 1967; amended Jan. 1, 1968; revoked March 22, 2002.)

Bond; cancellations. The sure- ty on a bond furnished by a wholesale cigarette dealer as required by the cigarette tax law shall be released and discharged from all liability to the state accruing on the bond after the expiration of 60 days from the date upon which the surety has…

Credits. In order to purchase stamps on credit, the wholesale dealer shall for- ward to the division of taxation a completed stamp purchase order form for the number of stamps that the dealer wishes to purchase as a credit transaction. The purchase order shall be charged to the w…

Vending machines; cigarette sales only. A cigarette vending machine may be used for cigarette sales only. No candy or any other items may be sold from a cigarette vend- ing machine. (Authorized by K.S.A. 79-3303, 79- 3326; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979.)…

Vending machines: owner display; record. (a) All owners and operators of cigarette vending machines are hereby required to have the name and address of the owner displayed on each vending machine in operation within the state. (b)Eachownerandoperatorofcigarettevending machines sh…

Manufacturer’s salespersons. Man- ufacturer’s salespersons shall not have in their pos- session packages of cigarettes other than sample packages, without the required Kansas tax indicia applied thereto. The salesperson’s license shall at all times be posted in the vehicle used b…

(Authorized by K.S.A. 1967 Supp. 79- 3311, 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; re- voked March 22, 2002.)

Interstate shipment, exemptions; transporting unstamped cigarettes. (a)(1) All claims for tax exemption on any shipment of unstamped, cartoned cigarettes consigned in in- terstate commerce for export from the state of Kansas shall be presented to the director of tax- ation on the…

Wholesaler; receiving stamped cigarettes. A wholesale cigarette dealer who re- ceives cigarettes already stamped from another wholesale cigarette dealer shall be required to re- port to the director of taxation, each month, all of these receipts. All cigarettes sold or delivered …

Wholesaler; separate locations, bond. Each wholesale cigarette dealer having more than one wholesale place of business in the state of Kansas shall be required to file an appli- cation and pay the required fee for each place of business owned or operated by that dealer. Each plac…

Wholesaler; trucker, salesperson. (a) Each licensed wholesale cigarette dealer who employs truckers or salespeople, either salaried or working on a commission, to both sell and dis- tribute cigarettes to licensed retail dealers shall obtain an identification card for each trucker…

Redemption of unused stamps. The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation. The unused cigarette stamps shall be presented for refund within six months from the date of the purchase from…

(Authorized by K.S.A. 8-190, 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.) 92-50-2 to 92-50-21. (Authorized by K.S.A. 8-2303, 8-2314; effective, E-74-57, Sept. 30, 1974; effective May 1, 1975; rev…

(Authorized by K.S.A. 8-143i, 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-2303, 8-2304; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191; ef- fective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191; ef- fective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191, 8-2303; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-2303, 8-2308; effective, E-77-49, Sept. 30, 1976; effec- tive Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-2301, 8-2303, 8-2304; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-135, 8-2303, 8-2308; effective, E-77-49, Sept. 30, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.) 92-50-36 and 92-50-37. (Authorized by K.S.A. 8-2314; effective, E-80-2, Jan. 18, 1979; ef- fective May 1, 1979; revoked…

(Authorized by K.S.A. 8-2303, 8-2304; effective, E-77-49, Sept. 30, 1976; effec- tive Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.) 92-50-39 and 92-50-40. (Authorized by K.S.A. 8-2314; effective, E-80-2, Jan. 18, 1979; ef- fective May 1, 1979; revoked, E-8…

(Authorized by K.S.A. 8-191, 8-2314; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked, E-82-26, Dec. 16, 1981; re- voked May 1, 1982.)

Sales prima facie evidence of engaging in business; motor vehicle dealer license required. The sale of five (5) or more motor vehicles in any one (1) calendar year shall be prima facie evidence that a person is engaged in the business of selling motor vehicles and, un- less rebut…

(Authorized by K.S.A. 8-191; ef- fective, E-78-17, July 7, 1977; effective May 1, 1978; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-134; effec- tive, E-77-17, March 19, 1976; effective Feb. 15, 1977; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191, 74- 2011, 8-135, 74-2004; effective, E-71-9, Jan. 1, 1971; effective, Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191, 8-135(a), 74-2004; effective Jan. 1, 1966; amend- ed, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.) 92-51-12 and 92-51-13. (Authorized by K.S.A. 8-191; effective Jan. 1, 1966; revoked, E-82-26, Dec.…

(Authorized by K.S.A. 8-191, 8-143; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191; ef- fective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-143b, 8-143c, 8-143d, 8-191, 74-2004; effective Jan. 1, 1966; amended, E-71-9, Jan. 1, 1971; amended Jan. 1, 1972; revoked, E-82-26, Dec. 16, 1981; re- voked May 1, 1982.)

(Authorized by K.S.A. 8-191; ef- fective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191, 8-143, 8-143a; effective Jan. 1, 1966; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-129, 8-191, 74-2011, 8-143i; effective, E-70-14, Jan. 19, 1970; effective Jan. 1, 1971; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

(Authorized by K.S.A. 8-191, 8-143 (2) (b), 74-2004; effective Jan. 1, 1966; amended, E-71-9,Jan.1,1971;amendedJan.1,1972;revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.) 767 Titles and Registration 92-51-21 92-51-3 and 92-51-4. (Authorized by K.S.A. 8-191; effective Jan. 1…

(Authorized by K.S.A. 1981 Supp. 8-143; effective Jan. 1, 1971; amended May 1, 1979; revoked, E-82-26, Dec. 16, 1981; revoked May 1, 1982.)

Staggered registration system. (a) All motorized bicycles, motor vehicles, and recreational vehicles, other than apportioned reg- istered vehicles, mobile homes, trailers, antique vehicles, trucks or truck tractors registered for a gross weight of greater than 12,000 pounds, and …

Registration period beginning date; fee due. The date of the assignment or re- assignment of a manufacturer’s certificate of origin or certificate of title shall be the beginning date of a registration period. The registration fee shall be due on that date, but may be paid at any…

Transfer of license plates; re- bates and refunds disallowed. Neither rebates nor refunds for license plate transfers shall be made if license plates are transferred to a vehi- cle of a lesser weight or a lesser carrying capacity. (Authorized by K.S.A. 74-2011, K.S.A. 8-134; im- …

Mailing of titles. (a) Each title without a lien or security interest processed by the division of vehicles shall be mailed directly to the owner unless the division is otherwise instructed by the owner. (b) Each title with a lien or security interest held in electronic format sh…