Kansas Statutes 79-3456. Invoice by licensed distributors or retailers; contents; copies
(a) At the time of making each delivery of motor-vehicle fuel or special fuel upon which a refund of the tax may be claimed, the licensed distributor or licensed retailer delivering the same shall make out an invoice which shall contain a serial number which shall not be repeated through any one calendar year, and which shall state the following:
(1) The name of the distributor or retailer (printed or rubber stamped) selling the refund motor fuel;
Terms Used In Kansas Statutes 79-3456
- Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
- Motor fuel: means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in Kan. See Kansas Statutes 79-34,108
- motor-vehicle fuels: means gasoline, casinghead gasoline, natural gasoline, drip gasoline, aviation gasoline, gasohol, gasoline-oxygenate blend and any other spark-ignition motor fuel as defined by the 1995 United States department of commerce, national institute of standards and technology handbook 130 issued December of 1994, and as may subsequently be defined in rules and regulations that the director may adopt pursuant to Kan. See Kansas Statutes 79-3401
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
- Use: means the placing of LP-gas by an LP-gas dealer or LP-gas user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state. See Kansas Statutes 79-3490
(2) the name of the purchaser;
(3) the number of gallons of motor-vehicle fuel containing less than 10% agricultural ethyl alcohol thus purchased and delivered;
(4) the number of gallons of motor-vehicle fuels containing 10% or more of agricultural ethyl alcohol thus purchased and delivered;
(5) the date and place of delivery;
(6) the number of gallons of special fuel purchased and delivered; and
(7) the price paid for such motor-vehicle fuel or special fuel.
(b) The invoice prepared by a distributor or retailer shall be made out in triplicate unless the invoice is generated by automated procedures approved by the director. One copy of each invoice made out in triplicate shall be delivered to the purchaser at the time of purchase. Upon receiving payment in full for such motor-vehicle fuel or special fuel the distributor or retailer shall receipt for payment on the original invoices. A duplicate shall be retained by the distributor or retailer for a period of three years and shall be subject to examination by the director. Carbon or contact-type paper shall be used in making the first and second duplicate invoices unless the invoice is generated by automated procedures approved by the director.
(c) Invoices generated by automated procedures approved by the director shall be made out in duplicate. The original of each such invoice shall be delivered to the purchaser and upon receiving payment for such motor-vehicle fuel or special fuel the distributor or retailer shall receipt for payment on another original invoice. Duplicates of all such invoices shall be retained by the distributor or retailer for a period of three years.
(d) If the invoice of any distributor or retailer is not printed in triplicate or does not meet the requirements of this section then such distributor or retailer shall use the uniform invoice prepared and furnished free of cost by the director as provided in this act.