55-426. Fees, amount. - Kansas Statutes

55-426

Chapter 55.--OIL AND GAS Article 4.--PETROLEUM PRODUCTS INSPECTION

      55-426.   Fees, amount.(a) The director of taxation is entitled to demand and receive fromthemanufacturer, importer, exporter or distributor first selling, offering forsale,using or delivering gasoline or diesel including government sales, the sum of$.015 perbarrel. For the purposes of this section 50 gallons is tobeconsidered and counted as a barrel.

      (b)   The secretary is hereby authorized and empowered to reduce the feesand charges provided by subsection (a) for any period deemed justified wheneverthe secretary shall determine that such fees and charges being paid into thestate treasury as required by law are yielding more revenue than is requiredfor the purposes to which such fees and charges are devoted by law. In theevent that the secretary determines that sufficient revenues are not beingproduced by such reduced fees and charges, the secretary is hereby authorizedand empowered to restore the fees and charges in full or in part to a rate notexceeding that provided in subsection (a) that will in the secretary's judgmentproduce sufficient revenue for the purposes to which such fees and charges aredevoted by law.

      History:   L. 1935, ch. 210, § 5;L. 1939, ch. 288, § 14;L. 1941, ch. 278, § 3;L. 1949, ch. 306, § 1;L. 1989, ch. 163, § 5;L. 1990, ch. 195, § 1;L. 1996, ch. 105, § 5;L. 2007, ch. 180, § 2; July 1.