Kansas § 79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest

Kansas Statutes

§ 79-3498 — Discontinuance of operation as user or dealer; notice; tax; penalties and interest

Kansas § 79-3498

Ch. 79TAXATION

Art. 34MOTOR VEHICLE FUEL TAXES

This text of Kansas § 79-3498 (Discontinuance of operation as user or dealer; notice; tax; penalties and interest) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-3498 (2026).

Text

Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact five (5) days prior to such discontinuance and surrender his or her license. All tax, penalties and interest on LP-gas on which the tax may be due shall become due and payable concurrently with such discontinuance.

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Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact five (5) days prior to such discontinuance and surrender his or her license. All tax, penalties and interest on LP-gas on which the tax may be due shall become due and payable concurrently with such discontinuance.