Kansas Statutes 79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application
(a) Licenses under this act may be denied or revoked to any person:
(1) Who is not at least 18 years of age;
Terms Used In Kansas Statutes 79-3464b
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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.
- Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
- Fraud: Intentional deception resulting in injury to another.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- 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.
- Person: means any natural person, partnership, firm, association, joint stock company, syndicate or corporation, or any receiver, trustee, conservator or other officer appointed pursuant to law or by any court, state or federal. See Kansas Statutes 79-3490
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
(2) who has not filed all applicable tax returns and paid all taxes, interest and penalties owed to the state of Kansas, excluding items under formal appeal pursuant to applicable statutes;
(3) who has not paid all motor fuel taxes, interest and penalties owed to a taxing agency in any state or the federal government;
(4) who has been convicted of a felony involving theft within five years immediately preceding the date of making application in this or any other jurisdiction;
(5) who has been convicted of a felony involving fraud or tax evasion in this or any other jurisdiction;
(6) who has had a motor fuel tax license revoked for cause under the provisions of this act;
(7) who has had a motor fuel tax license revoked for cause in another state;
(8) who intends to carry on the business authorized by the license as agent of another;
(9) who is a limited liability company when any member of the limited liability company would be denied a license for any reason;
(10) who is a corporation when any officer or director thereof, or any stockholder owning more than 5% of the stock of the corporation would be denied a license for any reason;
(11) who is a partnership or limited partnership when any partner would be denied a license for any reason.
(b) Each applicant will make application upon forms prescribed by the director. The director may require names, dates of birth, social security numbers and addresses of all members, directors, corporate or company officers and stock ownership of those owning more than 5% of total issued shares, or any other information the director deems necessary to determine eligibility.
(c) The director may revoke the license of any person who fails to meet any of the applicable qualifying standards for selection as a licensee provided for in this act.