Kansas Statutes Chapter 79. Taxation § 79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application
Current as of January 01, 2020 | Updated by FindLaw Staff
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(a) Licenses under this act may be denied or revoked to any person:
(1) Who is not at least 18 years of age;
(2) who has not filed all applicable tax returns and paid all taxes, interest and penalties owed to the state of Kansas, excluding items under formal appeal pursuant to applicable statutes;
(3) who has not paid all motor fuel taxes, interest and penalties owed to a taxing agency in any state or the federal government;
(4) who has been convicted of a felony involving theft within five years immediately preceding the date of making application in this or any other jurisdiction;
(5) who has been convicted of a felony involving fraud or tax evasion in this or any other jurisdiction;
(6) who has had a motor fuel tax license revoked for cause under the provisions of this act;
(7) who has had a motor fuel tax license revoked for cause in another state;
(8) who intends to carry on the business authorized by the license as agent of another;
(9) who is a limited liability company when any member of the limited liability company would be denied a license for any reason;
(10) who is a corporation when any officer or director thereof, or any stockholder owning more than 5% of the stock of the corporation would be denied a license for any reason;
(11) who is a partnership or limited partnership when any partner would be denied a license for any reason.
(b) Each applicant will make application upon forms prescribed by the director. The director may require names, dates of birth, social security numbers and addresses of all members, directors, corporate or company officers and stock ownership of those owning more than 5% of total issued shares, or any other information the director deems necessary to determine eligibility.
(c) The director may revoke the license of any person who fails to meet any of the applicable qualifying standards for selection as a licensee provided for in this act.
Cite this article: FindLaw.com - Kansas Statutes Chapter 79. Taxation § 79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application - last updated January 01, 2020 | https://codes.findlaw.com/ks/chapter-79-taxation/ks-st-sect-79-3464b.html
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