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Volume 43 - Issue 28 - July 11, 2024

State of Kansas

Department of Revenue

Permanent Administrative Regulations

Article 3.—MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL

92-3-7. (Authorized by K.S.A. 66-1304, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

92-3-10 and 92-3-11. (Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked July 26, 2024.)

92-3-12a. (Authorized by and implementing K.S.A. 55-512; effective May 1, 1986; revoked July 26, 2024.)

92-3-14. (Authorized by K.S.A. 55-512; implementing L. 1985, Ch. 345, Sec. 1; effective Jan. 1, 1966; amended May 1, 1979; amended May 1, 1986; revoked July 26, 2024.)

92-3-19. (Authorized by K.S.A. 79-3419; implementing K.S.A. 79-3408, as amended by L. 1985, Ch. 328, Sec. 1, 79-3411; effective May 1, 1986; revoked July 26, 2024.)

Article 5.—CIGARETTE TAX

92-5-9. Redemption of unused stamps. The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation. The unused cigarette stamps shall be presented for refund within six months from the date of the purchase from the director of taxation. The stamps shall be returned to the director of taxation, and a refund may be issued for the amount prescribed by K.S.A. 79-3312, and amendments thereto, for redemption of unused stamps. (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002; amended July 26, 2024.)

92-5-10. Cigarettes unfit for sale. If cigarettes on which the Kansas tax has been paid, as evidenced by cigarette tax stamps or tax indicia, have become unfit for use or consumption, unsalable, or damaged or destroyed by fire, flood, or similar causes, the amount prescribed by K.S.A. 79-3312, and amendments thereto, for refund of the tax paid on cigarettes which have become unfit for sale may be refunded by the director of taxation, upon receipt of satisfactory proof, to the wholesaler who has paid the tax. The director of taxation shall be notified before the destruction of damaged or partially damaged cigarettes, and the merchandise shall be kept available for inspection by a representative of the director of taxation’s office. (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002; amended July 26, 2024.)

Mark A. Burghart
Secretary
Department of Revenue

Doc. No. 052293

Secretary of State Seal