79-3420. Examination of books, records, returns, property and equipment; secrecy required; exceptions. The director, or any deputy or agent appointed in writing by the director, is hereby authorized to examine the books, papers, records, storage tanks, tank wagons, trucks and any other equipment of any distributor, dealer, transporter, manufacturer, importer, exporter, retailer, user or any other person, pertaining to the use, storage, transportation or sale and delivery of liquid fuels, motor-vehicle fuels or special fuels, to verify the accuracy of any report, statement or payment made under the provisions of this act, or to ascertain whether or not all reports and tax payments required by this act have been made. Any information gained by the director, the director's deputies or agents, as the result of the reports, investigations and verifications herein required to be made, shall be confidential, and shall not be divulged by any person except as herein provided. Every distributor, dealer, transporter, manufacturer, importer, exporter, retailer or user and every person handling or possessing any liquid fuels, motor-vehicle fuels or special fuels shall give the director, or the director's deputy or agent appointed in writing, full and free access during reasonable business hours to all the papers, records and property mentioned, with full opportunity to examine the same. The director, or any deputy or agent appointed in writing by the director, shall examine returns and shall determine the correct amount of the tax. If the tax found due shall be greater than the amount paid, or if a claim for a refund is denied, notice shall be mailed to the taxpayer. Within 60 days after the mailing of such notice, the taxpayer may request an informal conference with the secretary of revenue or the secretary's designee relating to the tax liability by filing a written request with the secretary of revenue or the secretary's designee. Based on the evidence presented at such informal conference, the secretary of revenue or the secretary's designee shall make a final determination within the period prescribed by K.S.A. 79-3226, and amendments thereto, and shall notify the taxpayer of such decision and, if additional amounts are found to be due, such decision shall be accompanied by a notice and demand for payment. Notice under this section shall be sent by first-class mail. The tax shall be paid within 20 days thereafter, together with interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, on the additional tax from the date the tax was due unless an appeal is taken in the manner provided by law, but no additional tax shall be assessed for less than $5. Interest at such rate shall continue to accrue on any additional tax liability during the course of any appeal.
Whenever the director of taxation has reason to believe that a person liable for tax under any provisions of the motor-fuel tax law is about to depart from the state or to remove such person's property therefrom, or to conceal oneself or such person's property therein, or to do any other act tending to prejudice, jeopardize or render wholly or partly ineffectual the collection of such motor-fuel tax unless proceedings be brought without delay, the director shall immediately make an assessment for all motor-fuel tax due from such taxpayer, noting such finding on the assessment. The assessment shall be made on the basis of emergency proceedings in accordance with the provisions of K.S.A. 77-536, and amendments thereto. Thereupon, a warrant shall be issued for the collection of the tax as provided in K.S.A. 79-3412, and amendments thereto, except that there shall be no 10-day waiting period before assessment is issued. The taxpayer, within 15 days from the date of filing of such warrant, may request an informal conference with the secretary of revenue or the secretary's designee on the correctness of the assessment. The director may publish the gallons received or imported by each licensed motor-vehicle fuel or special fuel distributor and the deductions claimed by such distributor and such publication shall be an exception to the confidentiality provisions of K.S.A. 75-5133, and amendments thereto. The director may also make available or furnish information to the taxing officials of any other state or of the federal government, or the director of property valuation, in the manner as provided in K.S.A. 74-2424, and amendments thereto.
History: L. 1933, ch. 317, § 20; L. 1939, ch. 330, § 14; L. 1943, ch. 307, § 3; L. 1971, ch. 317, § 1; L. 1990, ch. 354, § 1; L. 1992, ch. 106, § 18; L. 1995, ch. 262, § 39; L. 1997, ch. 126, § 11; L. 2006, ch. 81, § 7; April 13.
Structure Kansas Statutes
Article 34 - Motor Vehicle Fuel Taxes
79-3401 Citation of act; definitions.
79-3403 Licenses required under act; applications; fees; bonds; unlawful acts.
79-3406 Licenses for additional places or stations.
79-3407 Suspension or revocation of licenses; hearing.
79-3409 Distributor to collect tax; price sign requirements.
79-3411 Determination of amount due; statement; collection.
79-3412 Levy of executions on property of delinquents.
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.
79-3419 Enforcement of act; rules and regulations.
79-3421 Rewards for information of unlawful evasion of tax.
79-3424 Exempt from other taxes.
79-3425 Payment into state treasury; distribution of proceeds of tax.
79-3425f Special city and county highway fund; revenue for public transportation.
79-3425i Transfers from state general fund to special city and county highway fund, limitation.
79-3426 Information to other states.
79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
79-3454 Refund permit; application; contents; fee; duties of director.
79-3455 Cancellation of refund permit, when.
79-3456 Invoice by licensed distributors or retailers; contents; copies.
79-3457 Same; invoice blanks; records by director.
79-3458 Claim for refund; time for filing; contents; signature.
79-3459 Payment of refunds; notice of denial or delay.
79-3460 Assignments prohibited; payment in case of death.
79-3461 Refund revolving fund.
79-3462 Actions to recover refunds.
79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
79-3463 Operating nonhighway vehicles on highways, when.
79-3464a Dyed special fuels; unlawful use; exceptions; penalties.
79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.
79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
79-3464e Unlawful acts; penalties.
79-3464f Certain sections part of motor-fuel tax law.
79-3490 Citation of act; definitions.
79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.
79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.
79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax.
79-3492c Same; director may require higher mileage rate for a taxpayer.
79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
79-3492e Same; refund of unused portion of advance taxes; affidavit to director.
79-3493 Unlawful sales; signed statement of exclusive nonhighway use.
79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when.
79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.
79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
79-34,100 Collection of delinquent LP-gas motor fuel taxes.
79-34,101 Measurement, calibration and marking of containers.
79-34,102 Enforcement of act; rules and regulations; duties of county attorneys.
79-34,103 Unlawful acts; penalties; revocation of licenses and permits.
79-34,104 Disposition of proceeds of tax.
79-34,105 Information to officials of other states.
79-34,106 Accrued liabilities not affected.
79-34,109 Imposition of tax; rate; apportionment of tax liability.
79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
79-34,115 License required; rules and regulations; fuel cards, number and information.
79-34,116 Bond of licensee; release of surety.
79-34,119 Temporary authorization; emergency; rules and regulations.
79-34,120 Vehicles not subject to provisions of act.
79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing.
79-34,122 Unlawful acts by interstate motor fuel users; penalties.
79-34,123 Administration and enforcement of act; rules and regulations.
79-34,124 Tax liability determined in absence of records; assessment.
79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.
79-34,128 Delinquent tax; lien.
79-34,129 Collection of delinquent taxes under interstate motor fuel use act.
79-34,141 Rates of tax per gallon on vehicle fuels.
79-34,142 Distribution of proceeds of vehicle fuel taxes.
79-34,159 Expiration date of incentives.
79-34,164 Expiration date of incentives.
79-34,165 International fuel tax agreements; rules and regulations.
79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.
79-34,174 Electronic filing for incentive; rules and regulations.
79-34,175 Annual report to legislature of incentives claimed and fuels sold.
79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives.