Kansas Statutes 55-422. Petroleum products inspection law; definitions
Kan. Stat. Ann. § 55-422 et seq., and amendments thereto, may be cited as the petroleum products inspection law. As used in the petroleum products inspection law:
(a) “Director” means the director of taxation of the Kansas department of revenue, or the director’s duly authorized deputy, agent, or representative.
Terms Used In Kansas Statutes 55-422
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(b) “Secretary” means the secretary of agriculture or the secretary’s authorized representative.
(c) “Person” means an individual, firm, association, organization, partnership, business trust, joint stock company, company, corporation, or other legal entity.
(d) “Motor fuel” means any refined or blended motor fuel products, including gasoline, diesel fuel, aviation fuel, oxygenated fuel, or any other fuel used for generation of power in an internal combustion engine as specified by the secretary by rules and regulations adopted under the petroleum products inspection law.
(e) “Petroleum product” includes gasoline, kerosene, motor-fuels and such other products as defined by rules and regulations adopted pursuant to the petroleum products inspection law.
(f) The terms “manufacturer,” “distributor” and “importer” shall have the meanings ascribed to them in the motor-fuel tax law.
(g) “Dispensing device” means a motor-vehicle fuel or liquid fuel dispensing pump, meter or other similar measuring device and shall include any device which dispenses refined or blended gasoline or diesel fuel product. This definition shall not include liquefied petroleum meters.