55-511. Exhibit of certificate of license and bill of sale, bill of lading or manifest; required statement thereon.
55-511
55-511. Exhibit of certificate of license and bill of sale, bill of ladingor manifest; required statement thereon.Every person in charge of any vehicle in which liquid fuels inquantities or lots of more than 120 gallons aretransported over the public highways of this state shall have in the vehicleduring the entire transportation the certificate of the liquid-fuels carrier'slicense issued for such vehicle, if such a license is requiredfor such transportation, and in all cases a copy of the manifest on formsprescribed, prepared and furnishedby the director or on forms furnished by the manufacturer, refiner orterminal operator and approved by the directorshowing the date of theuse, sale or delivery, the purchaser and the purchaser's address, the point ofdelivery, the product type or types and quantity sold corrected to 60 degreesfahrenheit, the means of delivering, including the license number, if any,liquid-fuels carrier's license number, and other number and description of suchtank truck or trailer. Any manifest, bill of lading, shipping paper or invoicefor special fuel which is indelibly dyed in accordance with regulationsprescribed pursuant to 26 U.S.C. 4082 shall include the statement "DYED DIESELFUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE." Such person shallexhibit every such paper ordocument immediately upon demand to the director of taxationor the director'sdeputy, agent or employee, or any law enforcement officer of this state.
For the period July 1, 1995, through June 30, 1996, the point of deliveryreferred to in this section shall include at a minimum the city and state ofactual delivery. On and after July 1, 1996, the point of delivery referredto in this section shall include at a minimum the address, city and state ofactual delivery. The facility number issued by the Kansas department of healthand environment pursuant to K.S.A. 65-34,100 et seq., and amendments thereto,may be substituted in lieu of the point of delivery.
History: L. 1933, ch. 292, § 6; L. 1981, ch. 221, § 3;L. 1995, ch. 262, § 17; July 1.