Motor Fuel Refund Record Keeping Requirements Instructions
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1MOTOR FUEL REFUND RECORD KEEPING REQUIREMENTS
K.A.R. 92-3-20 Refunds, books and records.
(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.
(c) If a claimant for motor-vehicle fuel tax refund uses storage facilities which
contain both fuels for highway and non-highway use, the claimant shall support
the return with an accurate record of fuel used for highway and non-highway use.
The claimant shall document the usage by:
(1)
Different meters attached to a single tank, if one meter is used
exclusively for highway fuel and another meter is used exclusively
for non-highway fuel;
(2)
a single meter capable of recording the type of withdrawal; or
(3)
an accurate account that records each withdrawal and its use at the
time of withdrawal.
(d) Fuel used shall be presumed to be for highway use unless it is accurately
documented for non-highway use.
(e) Highway use of motor fuel includes:
(1)
Consumption of motor fuel by a motor vehicle while in a
stationary or parked position on the public highways and streets of
this state;
(2)
using fuel from a motor vehicle's fuel supply tank to power a
secondary motor while operating on the public highways or streets
of this state.
TO OBTAIN CREDIT FOR WITHDRAWALS FROM LICENSEE-OWNED TAX
PAID BULK STORAGE, THE FOLLOWING RECORDS MUST BE
MAINTAINED:
1.
DATE OF WITHDRAWAL
2.
ACCURATE GALLONS WITHDRAWN AND USE;
3.
FUEL TYPE
MF-71 (Rev 05-09)
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