2006 Kansas Code - 55-422

      55-422.   Petroleum products inspection law; definitions. K.S.A. 55-422 through 55-445, and amendments thereto, may be cited as the petroleum products inspection law. As used in the petroleum products inspection law:

      (a)   "Director" means the director of taxation of the Kansas department of revenue, or the director's duly authorized deputy, agent, or representative.

      (b)   "Secretary" means the secretary of agriculture or the secretary's authorized representative.

      (c)   "Person" means an individual, firm, association, organization, partnership, business trust, joint stock company, company, corporation, or other legal entity.

      (d)   "Motor fuel" means any refined or blended motor fuel products, including gasoline, diesel fuel, aviation fuel, oxygenated fuel, or any other fuel used for generation of power in an internal combustion engine as specified by the secretary by rules and regulations adopted under the petroleum products inspection law.

      (e)   "Petroleum product" includes gasoline, kerosene, motor-fuels and such other products as defined by rules and regulations adopted pursuant to the petroleum products inspection law.

      (f)   The terms "manufacturer", "distributor" and "importer" shall have the meanings ascribed to them in the motor-fuel tax law.

      History:   L. 1935, ch. 210, § 1; L. 1941, ch. 278, § 1; L. 1989, ch. 163, § 1; L. 1993, ch. 58, § 1; L. 1996, ch. 105, § 3; July 1.