55-427. Monthly report of sales and payment of fees; interest and penalty when delinquent; petroleum inspection fee fund.
55-427
55-427. Monthly report of sales and payment of fees;interest and penalty when delinquent; petroleum inspection fee fund.(a) Every manufacturer, importer, or distributor of any of the above-namedpetroleum products subject to inspection and liable for the payment of feesas provided in the petroleum products inspection law, shallreport in full and detail before the 25thday of every month at the office of thedirector of taxation,on blanks prepared, furnished and approved by thedirector of taxation, the quantity of each of the above-namedpetroleum products sold in the state of Kansas during the preceding calendarmonth, and shall, at thetime of forwarding such report, compute and pay to thedirector of taxationat the director's office, the amount of fees duethe state on all petroleumproducts subject to inspection during the preceding month.
(b) All fees imposed under the provisions of the petroleumproducts inspection law and not paid on orbefore the 25th day of the month succeeding thecalendar month in which such petroleum products were soldor offered for sale shall bedeemed delinquent and shall bear interest at the rate of 1% amonth, or fraction thereof, from such due date until paid. In addition,there is hereby imposed upon all amounts of such fees remaining dueand unpaid after such due date a penalty in the amount of 5%. Such penaltyshall be added to and collected aspart of thefees by the director of taxation. The fees,including penalty and interestshall be remitted by the director of taxationto thestate treasurer in accordance with the provisions of K.S.A. 75-4215, andamendments thereto. Upon receipt of each such remittance,the state treasurer shall deposit the entire amount in thestate treasury and credit the same inaccordance with subsections (c) and (d).
(c) There is hereby created in the state treasury thepetroleum inspection fee fund which shall be administered by thesecretary of agriculture. All moneys credited to the petroleuminspection fee fund shall be used for the expenses incurred forthe performance of the duties and functions of the secretary ofagriculture and the Kansas department of agriculture prescribedby K.S.A. 55-422 through 55-427, 55-434 through 55-445 and55-447, and amendments thereto, and K.S.A. 83-501, and amendments thereto,or any rules and regulations adoptedthereunder, relating to the regulationof the quality of petroleum products, and for the expensesincurred for the performance of the duties and functions of thesecretary of agriculture and the Kansas department of agricultureprescribed by K.S.A. 83-401 through 83-410, and amendments thereto, orany rulesand regulations adopted thereunder,and K.S.A. 83-501, and amendments thereto, or any rules andregulations adoptedthereunder, relating to theregulation of motor fuel dispensing devices, as defined by K.S.A.83-401, and amendments thereto. All expenditures from thepetroleum inspection fee fund shall be made in accordance withthe provisions of appropriation acts upon warrants of thedirector of accounts and reports issued pursuant to vouchersapproved by the secretary of agriculture or by a person orpersons designated by the secretary.
(d) All moneys received for the fee imposed by K.S.A. 55-426, andamendments thereto, or for interest or penalties imposed by K.S.A. 55-427, andamendments thereto, shall be remitted to the statetreasurer in accordance with the provisions of K.S.A. 75-4215, and amendmentsthereto. Upon receipt of each such remittance, the state treasurer shalldeposit the entire amount inthe state treasury and such moneys shall be credited in accordance withthe following:
(1) On and after July 1 of each fiscal year, 2/3 of eachsuch deposit shall be credited to the state generalfund and the balance of each such deposit shall be credited tothe petroleum inspection fee fund until the aggregate of allamounts credited to the state general fund under thissubsection (d)(1) equals $100,000; and
(2) after $100,000 has been credited to the stategeneral fund under subsection (d)(1) for any fiscal year,the entire amount of each amount deposited thereafter for suchfiscal year shall be credited to the petroleum inspection fee fund.
History: L. 1935, ch. 210, § 6;L. 1939, ch. 288, § 15;L. 1941, ch. 278, § 4;L. 1955, ch. 265, § 3;L. 1956, ch. 52, § 9;L. 1957, ch. 429, § 13;L. 1989, ch. 163, § 6;L. 1996, ch. 105, § 6;L. 2001, ch. 5, § 194;L. 2008, ch. 93, § 1; July 1.