Kansas Statutes 79-3498. Discontinuance of operation as user or dealer; notice; tax; penalties and interest
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Kansas Statutes 79-3498
- Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
- LP-gas: means liquefied gasses, including liquefied natural gas and compressed natural gas, composed predominantly of the hydrocarbons which exist in the gaseous state at a temperature of 60° Fahrenheit and at a pressure of 14. See Kansas Statutes 79-3490
- LP-gas dealer: means any person in the business of handling LP-gas who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by such person. See Kansas Statutes 79-3490
- 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
Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact five (5) days prior to such discontinuance and surrender his or her license. All tax, penalties and interest on LP-gas on which the tax may be due shall become due and payable concurrently with such discontinuance.