reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 40 - SPECIAL EDUCATION › Section 91-40-50 - Parental access to student records; confidentiality

Current through Register Vol. 43, No. 28, July 11, 2024
(a) As used in this
			 regulation, the following terms shall have the meanings specified in this
			 subsection:
(1) "Destruction" means
			 physically destroying the medium on which information is recorded or removing
			 all personal identifiers from the information so that no one can be identified.
(2) "Education records" means any
			 document or medium on which information directly related to one or more
			 students is maintained by a participating agency in accordance with
			 K.S.A.
			 72-6214 and amendments thereto.
(3) "Participating agency" means any
			 educational agency or institution that collects, maintains, or uses personally
			 identifiable student information to provide special education and related
			 services to children with disabilities.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 40 - SPECIAL EDUCATION › Section 91-40-51 - Filing complaints with the state department of education

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Any person or
			 organization may file a written, signed complaint alleging that an agency has
			 violated a state or federal special education law or regulation. Also, a
			 prevailing party in a due process hearing may file a complaint alleging that
			 the other party has failed to implement the hearing decision. The complaint
			 shall include the following information:
(1)
			 A statement that the agency has violated a requirement of state or federal
			 special education laws or regulations;
(2) the facts on which the statement is
			 based;
(3) the signature of and
			 contact information for the complainant; and
(4) if the complaint involves a specific
			 child, the following information:
(A) The
			 child's name and address of residence, or other contact information if the
			 child is a homeless child or youth;
(B) the name of the school the child is
			 attending;
(C) a description of
			 the problem involving the child; and
(D) a proposed resolution to the problem, if
			 a possible resolution is known and available to the complainant.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 40 - SPECIAL EDUCATION › Section 91-40-52 - School district eligibility for funding; facilities

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) To be eligible to receive state and
			 federal funding, each board shall submit to the state board documentation that
			 the board has policies, procedures, and programs in effect to achieve
			 compliance with the special education for exceptional children act and this
			 article.
(2) In school districts
			 having an enrollment of more than 5,000 students, the board's policies shall
			 provide for the employment of a full-time administrator of special education.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 40 - SPECIAL EDUCATION › Section 91-40-53 - Resolution of interagency agreement disputes

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If a dispute
			 arises under an interagency agreement entered into under
			 K.S.A.
			 72-966 and amendments thereto, the parties to
			 the dispute shall resolve the matter under either of the procedures specified
			 in this regulation.
(b)
(1) Parties to an interagency agreement
			 dispute may select a mutually agreed-upon mediator, or they may make a joint
			 request to the commissioner of education to appoint a person to serve as
			 mediator. Upon receiving a request for the appointment of a mediator, a
			 mediator shall be promptly appointed by the commissioner of education.
(2) The parties to any interagency
			 agreement dispute shall divide equally the costs of the mediation process.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 41 - MENTOR TEACHER PROGRAM › Section 91-41-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Board" means
			 any local board of education.
(b)
			 "Certificated" or "licensed" means holding a valid certificate or license
			 issued by the state board.
(c)
			 "Continuous assistance" means ongoing, structured, and unstructured contact
			 throughout the school year.
(d)
			 "Kansas exemplary educators network" means the Kansas teacher of the year
			 program, Milken family foundation national educator awards program,
			 presidential award for excellence in math and science teaching, and the Christa
			 McAuliffe fellowship program.
(e)
			 "Mentor teacher" means a certificated or licensed teacher who meets the
			 following criteria:
(1) Has completed at
			 least three consecutive school years of employment in the same school district;
(2) has been selected by the board
			 on the basis of having demonstrated exemplary teaching ability as indicated by
			 criteria established by the state board in these regulations; and
(3) has participated in, and successfully
			 completed, a training program for mentor teachers provided for by the board in
			 accordance with guidelines prescribed by the state board.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 41 - MENTOR TEACHER PROGRAM › Section 91-41-2 - General requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each board
			 making application for a grant of state moneys for a mentor teacher program
			 shall submit a completed application to the state board on or before August 1
			 of the school year.
(b) Each board
			 receiving state funds for a mentor teacher program shall submit an annual
			 evaluation report to the state board. The report shall be submitted on or
			 before June 30.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 41 - MENTOR TEACHER PROGRAM › Section 91-41-3 - Criteria for evaluating applications and approving mentor teacher programs

Current through Register Vol. 43, No. 28, July 11, 2024
Each board applying for approval of a mentor teacher program
				shall submit an application containing the following statements and
				descriptions:
(a) A statement of the
			 district's purpose or purposes for establishment of the mentor teacher program;
(b) a description of the year-long
			 continuous assistance activities to be provided under the program, including a
			 description of the structured contact time between the mentor teacher and the
			 probationary teacher and the unstructured opportunities to be provided under
			 the program;
(c) a description of
			 the expectations for district administrators in supporting the program;
(d) a description of how the
			 mentor teacher program aligns with other professional development initiatives
			 in the district;
(e) a description
			 of the method to be used to assign a mentor teacher to a probationary teacher
			 giving consideration to endorsement areas, grade levels, and building
			 assignment;
(f) a description of
			 the process to be used for reassignment of a successor mentor if the original
			 mentor is unable to fulfill responsibilities; and
(g) a description of how the program will
			 establish ongoing professional development and support for each mentor teacher
			 under the program.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 41 - MENTOR TEACHER PROGRAM › Section 91-41-4 - Criteria for determining exemplary teaching ability for qualification as a mentor teacher

Current through Register Vol. 43, No. 28, July 11, 2024
In determining whether a teacher has demonstrated exemplary
				teaching ability for qualification as a mentor teacher, each board shall
				consider the following criteria:
(a)
			 Professional competency as indicated by the board's most recent evaluation of
			 the teacher under
			 K.S.A.
			 72-9001 through
			 K.S.A.
			 72-9006, and amendments thereto, including
			 competency in the teacher's area of certification or licensure, effective
			 communication skills, and efficacy of instruction; and
(b) recognition, if any, under national or
			 state programs, including the national board teaching certification program and
			 the Kansas exemplary educators network.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article of the department's regulations, each
				of the following terms shall have the meaning specified in this
				regulation:
(a) "Administrative
			 review" means review by the state board upon request of a parent.
(b) "Area of purposeful isolation" means any
			 separate space, regardless of any other use of that space, other than an open
			 hallway or similarly open environment.
(c) "Chemical restraint" means the use of
			 medication to control a student's violent physical behavior or restrict a
			 student's freedom of movement.
(d)
			 "Commissioner" means commissioner of education.
(e) "Complaint" means a written document that
			 a parent files with a local board as provided for in this article of the
			 department's regulations.
(f)
			 "Department" means the state department of education.
(g) "District" means a school district
			 organized under the laws of this state that is maintaining a public school for
			 a school term pursuant to
			 K.S.A.
			 72-3115, and amendments thereto. This term
			 shall include the governing body of any accredited nonpublic school.
(h) "Emergency safety intervention" means the
			 use of seclusion or physical restraint.
(i) "Hearing officer" means the state board's
			 designee to conduct an administrative review as specified in
			 K.A.R.
			 91-42-5. The hearing officer shall be an
			 officer or employee of the department.
(j) "Incident" means each occurrence of the
			 use of an emergency safety intervention.
(k) "Local board" means the board of
			 education of a district or the governing body of any accredited nonpublic
			 school.
(l) "Mechanical restraint"
			 means any device or object used to limit a student's movement.
(m) "Parent" means any of the following:
(1) A natural parent;
(2) an adoptive parent;
(3) a person acting as a parent, as defined
			 in K.S.A.
			 72-3122 and amendments thereto;
(4) a legal guardian;
(5) an education advocate for a student with
			 an exceptionality;
(6) a foster
			 parent, unless the foster parent's child is a student with an exceptionality;
			 or
(7) a student who has reached
			 the age of majority or is an emancipated minor.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-2 - Standards for the use of emergency safety interventions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) An emergency
			 safety intervention shall be used only when a student presents a reasonable and
			 immediate danger of physical harm to the student or others with the present
			 ability to effect physical harm. Less restrictive alternatives to emergency
			 safety interventions, including positive behavior interventions support, shall
			 be deemed inappropriate or ineffective under the circumstances by the school
			 employee witnessing the student's behavior before the use of any emergency
			 safety interventions. The use of an emergency safety intervention shall cease
			 as soon as the immediate danger of physical harm ceases to exist. Violent
			 action that is destructive of property may necessitate the use of an emergency
			 safety intervention.
(b) Use of an
			 emergency safety intervention for purposes of discipline or punishment or for
			 the convenience of a school employee shall not meet the standard of immediate
			 danger of physical harm.
(c)
(1) A student shall not be subjected to an
			 emergency safety intervention if the student is known to have a medical
			 condition that could put the student in mental or physical danger as a result
			 of the emergency safety intervention.
(2) The existence of the medical condition
			 shall be indicated in a written statement from the student's licensed health
			 care provider, a copy of which shall be provided to the school and placed in
			 the student's file. The written statement shall include an explanation of the
			 student's diagnosis, a list of any reasons why an emergency safety intervention
			 would put the student in mental or physical danger, and any suggested
			 alternatives to the use of emergency safety interventions.
(3) In spite of the provisions of this
			 subsection, a student may be subjected to an emergency safety intervention if
			 not subjecting the student to an emergency safety intervention would result in
			 significant physical harm to the student or others.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-3 - District policy; training; local board dispute resolution

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each district shall develop and implement
			 written policies to govern the use of emergency safety interventions over all
			 schools. At a minimum, written district policies shall conform to the
			 standards, definitions, and requirements of this article. The written policies
			 shall also include the following:
(1)
(A) School personnel training shall be
			 designed to meet the needs of personnel as appropriate to their duties and
			 potential need for the use of emergency safety interventions;
(B) training shall address prevention
			 techniques, de-escalation techniques, and positive behavioral intervention
			 strategies;
(C) any training on the
			 use of emergency safety interventions by the district shall be consistent with
			 nationally recognized training programs; and
(D) schools and programs shall maintain
			 written or electronic documentation on training provided and lists of
			 participants in each training; and
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-4 - Parent notification; required meeting; filing a complaint

Current through Register Vol. 43, No. 28, July 11, 2024
(a) When an
			 emergency safety intervention is used with a student, the school shall notify
			 the parent the same day the emergency safety intervention was used. The school
			 shall attempt to contact the parent using at least two methods of contact, one
			 of which shall be the preferred method of contact if so designated by the
			 parent as specified in this subsection. The same-day notification requirement
			 of this subsection shall be deemed satisfied if the school attempts at least
			 two methods of contact. A parent may designate a preferred method of contact to
			 receive the same-day notification required by this subsection. A parent may
			 agree, in writing, to receive only one same-day notification from the school
			 for multiple incidents occurring on the same day.
(b) The school shall provide written
			 documentation of the emergency safety intervention used to the parent no later
			 than the school day following the day on which the emergency safety
			 intervention was used. This documentation shall include the following:
(1) The date and time of the
			 intervention;
(2) the type of
			 intervention;
(3) the length of
			 time the intervention was used;
(4)
			 the school personnel who participated in or supervised the
			 intervention;
(5) the events
			 leading up to the incident;
(6) the
			 student behaviors that necessitated the emergency safety
			 intervention;
(7) the steps taken
			 to transition the student back into the educational setting;
(8) space or an additional form for parents
			 to provide feedback or comments to the school regarding the incident;
(9) a statement that invites and strongly
			 encourages parents to schedule a meeting to discuss the incident and how to
			 prevent future use of emergency safety interventions; and
(10) email and phone information for the
			 parent to contact the school to schedule the emergency safety intervention
			 meeting. Schools may group incidents together when documenting the items in
			 paragraphs (b)(5) through (7) if the triggering issue necessitating the
			 emergency safety interventions is the same.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-5 - Administrative review

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Any parent
			 who filed a written complaint with a local board regarding the use of emergency
			 safety intervention may request an administrative review by the state board of
			 the local board's final decision.
(b) Each parent seeking administrative review
			 shall provide the following information in the request:
(1) The name of the student and the student's
			 contact information;
(2) the name
			 and contact information, to the extent known, for all involved parties,
			 including teachers, aides, administrators, and district staff;
(3) a detailed statement of the basis for
			 seeking administrative review, with all supporting facts and documentation. The
			 documentation shall include a copy of the complaint filed with the local board
			 and shall include the local board's final decision, if issued. The request
			 shall be legibly written or typed and shall be signed by the parent. Relevant
			 written instruments or documents in the possession of the parent shall be
			 attached as exhibits or, if unavailable, referenced in the request for
			 administrative review; and
(4)
			 written consent to disclose any personally identifiable information from the
			 student's education records necessary to conduct an investigation pursuant to
			 this regulation.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-6 - Exemptions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) As used in this
			 regulation, each of the following terms shall have the meaning specified in
			 this subsection:
(1) "Appointing authority"
			 means a person or group of persons empowered by statute to make human resource
			 decisions that affect the employment of officers.
(2) "Campus police officer" means a school
			 security officer designated by the board of education of any school district
			 pursuant to
			 K.S.A.
			 72-8222, and amendments thereto.
(3) "Law enforcement officer" and "police
			 officer" mean a full-time or part-time salaried officer or employee of the
			 state, a county, or a city, whose duties include the prevention or detection of
			 crime and the enforcement of criminal or traffic laws of this state or of any
			 Kansas municipality. This term shall include "campus police officer."
(4) "Legitimate law enforcement purpose"
			 means a goal within the lawful authority of an officer that is to be achieved
			 through methods or conduct condoned by the officer's appointing
			 authority.
(5) "School resource
			 officer" means a law enforcement officer or police officer employed by a local
			 law enforcement agency who is assigned to a district through an agreement
			 between the local law enforcement agency and the district.
(6) "School security officer" means a person
			 who is employed by a board of education of any school district for the purpose
			 of aiding and supplementing state and local law enforcement agencies in which
			 the school district is located, but is not a law enforcement officer or police
			 officer.
Kansas Administrative Regulations › Agency 91 - KANSAS STATE DEPARTMENT OF EDUCATION › Article 42 - EMERGENCY SAFETY INTERVENTIONS › Section 91-42-7 - Reporting

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each district
			 shall report information from all incidents of emergency safety interventions
			 that the department deems necessary to the department by the date and in the
			 form specified by the department.
(b) The department shall compile reports from
			 schools on the use of emergency safety interventions and provide the results
			 based on aggregate data on the department web site and to the state board, the
			 governor and the committees on education in the senate and the house of
			 representatives by January 20, 2016, and annually thereafter. The department's
			 reported results shall include but shall not be limited to the following
			 information:
(1) The number of incidents in
			 which emergency safety interventions were used on students who have an
			 individualized education program;
(2) the number of incidents in which
			 emergency safety interventions were used on students who have a section 504
			 plan;
(3) the number of incidents
			 in which emergency safety interventions were used on students who do not have
			 an individualized education program or a section 504 plan;
(4) the total number of incidents in which
			 emergency safety interventions were used on students;
(5) the total number of students with
			 behavior intervention plans subjected to an emergency safety
			 intervention;
(6) the number of
			 students physically restrained;
(7)
			 the number of students placed in seclusion;
(8) the maximum and median number of minutes
			 a student was placed in seclusion;
(9) the maximum number of incidents in which
			 emergency safety interventions were used on a student;
(10) the information reported under
			 paragraphs (c)(1) through (c)(3) reported by school to the extent
			 possible;
(11) the information
			 reported under paragraphs (c)(1) through (c)(9) aggregated by age, ethnicity,
			 gender and eligibility for free and reduced lunch of the students on a
			 statewide basis; and
(12) any other
			 information that the department deems necessary to report.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-4 - Export fuels; exemption claims

Current through Register Vol. 43, No. 28, July 11, 2024
Any distributor claiming a tax exemption on the sale or
				delivery of motor fuel for export shall file a monthly distributor's report,
				supported by a copy of the manifest or sales ticket, signed by the shipper. The
				distributor shall keep a copy of the manifest or sales ticket. The person
				receiving the fuel shall verify on the manifest or sales ticket that the fuel
				has been received.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-6 - Marking of vehicles transporting liquid fuels

Current through Register Vol. 43, No. 28, July 11, 2024
Each vehicle used in transporting liquid fuel, which is subject
				to the law pertaining to the transportation of liquid fuel, shall be marked or
				lettered as follows:
(a) The liquid
			 fuel carrier's name and address shall appear in plain letters not less than two
			 inches in height on a sharply contrasting background on each side of the
			 vehicle.
(b) The liquid fuel
			 carrier's license certification number shall appear in plain letters not less
			 than two inches in height on a sharply contrasting background on each side of
			 the vehicle.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-7 - Vehicles; separate delivery apparatus for each compartment; exception

Current through Register Vol. 43, No. 28, July 11, 2024
Every vehicle used in transporting liquid fuel by means of the
				public highways of this state shall have for each compartment separate
				dispensing apparatus for the delivery of such liquid fuel: Provided, however,
				That this rule shall not apply to vehicles transporting the same kind of liquid
				fuel in all compartments thereof.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-9a - Delivery to one other than original consignee

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Subject to the
			 provisions of
			 K.S.A.
			 79-3416, if delivery of liquid fuels or motor
			 fuels is made to some one other than the original consignee, the manifest shall
			 legibly state:
(1) the name and address of
			 the original consignee;
(2) the
			 name and address of the actual con-signee;
(3) the license number of the actual
			 consignee; and
(4) the quantity of
			 fuel (corrected to 60 degrees Fahrenheit) received by the actual con-signee.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-10 - Measuring vehicle tanks; vehicles affected; capacity marker; extent filled

Current through Register Vol. 43, No. 28, July 11, 2024
All vehicles transporting motor-vehicle fuel by means of the
				public highways of this state used as an original container in importing
				motor-vehicle fuel into this state, or transportation from a refinery, place of
				manufacture or production, or pipeline terminal, shall have welded or
				permanently and immovably affixed in some other manner, in each compartment
				thereof a capacity marker or indicator. No person shall fill any compartment to
				a point above the level of such capacity marker or indicator. Such capacity
				marker or indicator shall be placed to comply with the state fire marshal's
				regulation covering outage.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-11 - Vehicle tanks; marking capacity; identifying tank; certificate; basis of tax payments

Current through Register Vol. 43, No. 28, July 11, 2024
All vehicles transporting motor-vehicle fuel by means of the
				public highways of this state, used as an original container in transportation
				from a refinery, place of manufacture or production, or pipeline terminal in
				this state shall be submitted for calibrating and measuring the capacity of
				such vehicle tank and compartments thereof. Any other vehicle transporting
				liquid fuel by means of the public highways of this state shall be submitted
				for calibrating and measuring in accordance herewith when requested by the
				director of revenue or his authorized representative. Upon finding the capacity
				of such vehicle tank and compartments thereof, the director or his authorized
				representative shall cut with a die on the dome of each compartment of the
				vehicle tank, figures indicating the total gallon capacity thereof when filled
				to capacity marker or indicator. Such unit shall also be assigned an
				identifying number which shall be cut with die on the rear of the vehicle tank
				near the top. There shall also be issued for such vehicle, a certificate on a
				form prepared by the director, indicating the identifying number of such
				vehicle tank unit, the number of each compartment, numbered consecutively from
				front to rear of vehicle tank, the capacity of each compartment and the
				distance of the dome top level above the capacity marker or indicator. Such
				certificate shall at all times be carried by the person in charge of such
				vehicle tank and submitted for inspection on demand of the director or his
				representatives. After the issuance of such certificate, all transactions and
				tax payments shall be made on the basis of the gallon capacity as certified:
				Provided, however, That in the case of a refinery, place of manufacture or
				production, or pipeline terminal which is equipped with a meter or meters, the
				director of revenue may approve the use of such meter or meters as a basis of
				transactions and tax payments if such meter or meters are approved by him.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-12a - Vehicle tanks; re-marking when damaged

Current through Register Vol. 43, No. 28, July 11, 2024
If a vehicle tank, shell or head, seal, marker rod or indicator
				disc is damaged or altered in any manner after it has been calibrated, the
				owner or lessee shall report the damage or alteration to the director. The
				director may re-mark calibrations to indicate accurate measurements or
				calibrations. Motor fuel shall not be loaded into a damaged or altered vehicle
				tank until after the vehicle tank or the vehicle tank's components have been
				re-marked by the director to indicate accurate measurement.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-14 - Calibration unit number

Current through Register Vol. 43, No. 28, July 11, 2024
Each tank vehicle calibrated shall have the unit number appear
				in plain letters not less than two inches in height on a sharply contrasting
				background on each side of the tank portion of the vehicle and shall be
				identified as "unit No. _____."
(a)
			 When a change of ownership of tank vehicle occurs, the seller shall return the
			 certification card to the director of taxation. The new owner shall present the
			 tank vehicle to the state calibration agent for inspection and registration
			 within 30 days of the change in ownership. A fee shall not be charged to a new
			 owner unless recalibration of the tank vehicle is necessary.
(b) All tank vehicles shall be inspected by
			 the state calibration agent not less than once each five years and recalibrated
			 at least once every 10 years.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-16 - Books and records; preservation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Persons
			 claiming refunds of motor fuel tax because the fuel was used for nonhighway
			 purposes shall be able to substantiate their claims by maintaining an adequate
			 record keeping system. Refund claimants shall verify on the refund application
			 form that an adequate record keeping system is maintained.
(b) An adequate record keeping system shall:
(1) Account for all purchases of motor fuel
			 from all sources, whether for exempt or taxable use;
(2) Account for all exempt use either by a
			 standard or an actual use record;
(3) Account for any loss of exempt fuel due
			 to pilferage, spillage, or diversion to nonexempt use; and
(4) Include a perpetual inventory which
			 utilizes a system of metered withdrawals or a physical inventory which includes
			 a physical taking of inventory not less than once in each month and at the
			 close of each period for which a claim is filed.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-17a - License applications; bond requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each applicant
			 for a distributor, importer, or manufacturer license shall post a bond equal to
			 a three months' average tax liability. New businesses may submit a bond equal
			 to 25% of its estimated tax liability for a 12-month period. The bond shall not
			 be less than the minimum required by statute. The bond requirements shall be
			 met before a license is granted. The bond may be a surety bond executed by a
			 approved corporate surety or a cash bond. Either a cashier's check payable to
			 the director or an escrow account with a Kansas bank shall be used for a cash
			 bond.
(b) The director may reduce
			 the required bond to an amount equal to two months' tax liability, but not less
			 than the minimum required by statute, in consideration of a satisfactory
			 reporting history consisting of the prior 12 months in which there were no
			 delinquencies or returned checks.
(c) Motor fuel tax bonds and financial
			 statements shall be reviewed periodically by the director. The director may
			 require an additional bond or a current certified financial statement if:
(1) the existing bond or financial statement
			 is not sufficient to meet the current average three months' tax liability; or
(2) the licensee is not promptly
			 filing or paying tax; or
(3) the
			 corporate surety is no longer an approved surety. The licensee shall supply the
			 additional bond or certified financial statement within 60 days of receiving
			 notification. Notice shall be deemed received three days after depositing it in
			 United States mail, postage prepaid.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-19 - Principal business for handling allowance

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 distributor's principal business shall be determined on the basis of national
			 gross sales figures. Each distributor claiming a handling allowance for motor
			 vehicle fuel shall provide the director annual figures on total gross business
			 from all sources and on total business from the marketing of motor vehicle
			 fuels or petroleum products. The figures shall be given on a national basis.
			 Each new distributor shall provide total gross sales figures for all sales and
			 for petroleum related product sales for the first six months of its business.
			 Documentation of sales figures shall be made available to the director during
			 reasonable business hours.
(b) Any
			 tax assessed because of a disallowed handling allowance shall be due and
			 payable 60 days after assessment. Interest and penalties may be imposed on any
			 taxes remaining unpaid after the due date.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 3 - MOTOR FUEL TAX AND TRANSPORTATION OF LIQUID FUEL › Section 92-3-20 - Refunds, books and records

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each person
			 claiming a refund of motor fuel tax for non-highway usage shall substantiate
			 the claim with adequate records. An officer, partner, or owner shall verify
			 each return as to the accuracy of the information included on the return.
(b) An adequate record includes:
(1) An account of all motor fuel purchases
			 that lists each supplier and whether fuel was purchased for exempt or taxable
			 use;
(2) an account of non-highway
			 usage either by an actual record of use or a standard approved by the director;
(3) an account of loss of
			 non-highway fuel due to pilferage, spillage or diversion to non-exempt use; and
(4) a perpetual inventory which
			 uses a system of metered withdrawals or a physical inventory which includes at
			 least a monthly actual inventory and an inventory taken at the close of each
			 period for which a claim is filed.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-1 - Distinguished; wholesaler-re-tailer licenses

Current through Register Vol. 43, No. 28, July 11, 2024
A wholesale cigarette dealer operating a licensed retail place
				of business or vending machine shall use a distinctive title for the retail or
				vending machine operation and shall keep all records of the retail business
				separate from the records of the wholesale cigarette business.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-2 - Vending machines; owner display; record

Current through Register Vol. 43, No. 28, July 11, 2024
(a) All owners and
			 operators of cigarette vending machines are hereby required to have the name
			 and address of the owner displayed on each vending machine in operation within
			 the state.
(b) Each owner and
			 operator of cigarette vending machines shall keep a record showing the business
			 location of each vending machine being currently serviced, which shall be
			 available to the director of revenue or his agents at any reasonable time.
(c) The vending machine permit
			 shall be securely and visibly attached to the vending machine. Visibly attached
			 means on the face of the machine, and that it can be seen without moving the
			 machine.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-3 - Manufacturer's salespersons

Current through Register Vol. 43, No. 28, July 11, 2024
Manufacturer's salespersons shall not have in their possession
				packages of cigarettes other than sample packages, without the required Kansas
				tax indicia applied thereto. The salesperson's license shall at all times be
				posted in the vehicle used by the salesperson in the conduct of the
				salesperson's business. Cigarettes sold by a manufacturer's salesperson to a
				retail dealer shall be evidenced by an invoice stating the retail dealer's
				name, address and retail license number.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-5 - Interstate shipment, exemptions; transporting unstamped cigarettes

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) All claims for tax exemption on any
			 shipment of unstamped, cartoned cigarettes consigned in interstate commerce for
			 export from the state of Kansas shall be presented to the director of taxation
			 on the wholesale cigarette dealer's monthly report. The report shall be on a
			 form and in the manner prescribed by the director of taxation.
(2) All invoices or delivery tickets
			 supporting the claims shall be preserved by the wholesale cigarette dealer for
			 three years. Each invoice or delivery ticket shall detail the following
			 information:
(A) The name and address of the
			 consignee;
(B) the date of sale;
(C) the quantity of cigarettes
			 sold; and
(D) if the invoice or
			 delivery ticket includes other merchandise, a separate list of the cigarettes
			 sold by brand at the top or bottom of the invoice or delivery ticket.
The invoices or delivery tickets filed for preservation shall
				be signed by the consignee to whom delivery was made or by the common carrier
				making the delivery.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-6 - Wholesaler; receiving stamped cigarettes

Current through Register Vol. 43, No. 28, July 11, 2024
A wholesale cigarette dealer who receives cigarettes already
				stamped from another wholesale cigarette dealer shall be required to report to
				the director of taxation, each month, all of these receipts. All cigarettes
				sold or delivered by one wholesale cigarette dealer to another licensed
				wholesale cigarette dealer in the state of Kansas shall be stamped by the
				wholesale cigarette dealer making the sale or delivery.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-7 - Wholesaler; separate locations, bond

Current through Register Vol. 43, No. 28, July 11, 2024
Each wholesale cigarette dealer having more than one wholesale
				place of business in the state of Kansas shall be required to file an
				application and pay the required fee for each place of business owned or
				operated by that dealer. Each place of business licensed shall be covered by a
				surety bond furnished by the wholesale dealer as provided in
				K.S.A.
				79-3304, and amendments thereto. If the
				wholesale cigarette dealer is unable to obtain a surety bond, a cash bond or
				escrow account agreement may be accepted by the director. A cash bond or escrow
				account agreement shall be submitted in writing with a copy of the surety bond
				rejection letter.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-8 - Wholesaler; trucker, salesperson

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each licensed
			 wholesale cigarette dealer who employs truckers or salespeople, either salaried
			 or working on a commission, to both sell and distribute cigarettes to licensed
			 retail dealers shall obtain an identification card for each trucker and
			 salesperson. Application forms for the identification cards shall be furnished
			 upon request by the director of taxation.
(b) All sales of cigarettes made by any
			 trucker or salesperson shall be written up on sales books furnished by the
			 wholesale cigarette dealer, detailing the name of the wholesale dealer. Copies
			 of all sales tickets shall be kept for a period of three years in the files of
			 the wholesale dealer.
(c) The
			 identification card furnished shall be kept posted at all times in the
			 conveyance of each trucker or salesperson. The identification card shall be
			 valid during the term of the wholesale cigarette dealer's license, or until the
			 license is revoked, suspended or surrendered.
(d) If a trucker or salesperson is no longer
			 employed by the wholesale cigarette dealer, the wholesale cigarette dealer
			 shall notify the director and return the identification card furnished to the
			 trucker or salesperson.
(e) Any
			 individual who obtains cigarettes from a wholesale cigarette dealer for sale
			 and distribution to retail cigarette dealers and who is not an employee of the
			 wholesale cigarette dealer shall be required to be licensed as a wholesale
			 cigarette dealer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-9 - Redemption of unused stamps

Current through Register Vol. 43, No. 28, July 11, 2024
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 face value less 2.65 percent.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-9 - Redemption of unused stamps

Current through Register Vol. 43, No. 28, July 11, 2024
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.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-10 - Cigarettes unfit for sale

Current through Register Vol. 43, No. 28, July 11, 2024
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 value of the tax paid less 2.65 percent 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.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-10 - Cigarette unfit for sale

Current through Register Vol. 43, No. 28, July 11, 2024
If cigarette 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, food, or similar causes, the amount
				prescribed by K.S.A. 79-3312, and amendments thereto, for refund of the tax paid on
				Cigarette 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 cigarette, and the merchandise shall be kept available for
				inspection by a representative of the director of taxation's office.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-12 - Bond; cancellations

Current through Register Vol. 43, No. 28, July 11, 2024
The surety on a bond furnished by a wholesale cigarette dealer
				as required by the cigarette tax law shall be released and discharged from all
				liability to the state accruing on the bond after the expiration of 60 days
				from the date upon which the surety has submitted to the director of taxation a
				written request to be released and discharged. However, this provision shall
				not operate to relieve, release, or discharge the surety from any liability
				that has already accrued or that will accrue before the expiration of the
				60-day period.
Prompt notification of the wholesale cigarette dealer who
				furnished the bond shall be made by the director of taxation upon receiving
				such a request. If the dealer fails to file with the director of taxation, on
				or before the expiration of the 60-day period, a new bond fully complying with
				the provisions of the cigarette tax law, the license or licenses of the dealer
				shall be revoked and canceled by the director of taxation in accordance with
				K.S.A.
				79-3309, and amendments thereto. The dealer
				shall be notified by the director of taxation.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-13 - Credits

Current through Register Vol. 43, No. 28, July 11, 2024
In order to purchase stamps on credit, the wholesale dealer
				shall forward to the division of taxation a completed stamp purchase order form
				for the number of stamps that the dealer wishes to purchase as a credit
				transaction. The purchase order shall be charged to the wholesaler's account on
				the date the purchase order is approved.
Presentation of company or personal checks that have not been
				certified shall not be considered payment of credit purchases until the company
				or personal checks have been presented to and accepted by the bank for payment.
If a delinquency of payment for stamps occurs, the wholesaler's
				credit privileges shall be discontinued for a period of time prescribed by the
				director of taxation. Notice of the delinquency shall be forwarded to the
				surety.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 5 - CIGARETTE TAX › Section 92-5-14 - Vending machines; cigarette sales only

Current through Register Vol. 43, No. 28, July 11, 2024
A cigarette vending machine may be used for cigarette sales
				only. No candy or any other items may be sold from a cigarette vending machine.