Kansas Statutes Chapter 79. Taxation § 79-3457. Same; invoice blanks; records by director

The director shall issue free of cost the blank invoices required by this act to those distributors or retailers who do not provide their own invoices approved by the director. The director shall keep accurate records of all invoices issued and furnished to each licensed distributor or licensed retailer, and the licensed distributor or retailer shall, at all times, account for all such invoices received by such distributor or retailer. The director shall not issue any additional invoices to a licensed distributor or licensed retailer until such distributor or retailer has made proper accounting for such invoices issued to such distributor or retailer. The invoices shall not be transferable or assignable unless such transfer or assignment is authorized by the director.