8-1,110. Same; preservation and availability of records; agreements with other jurisdictions for joint audits; penalty for amounts due, when; failure to make records available; assessment of liability
8-1,110
8-1,110. Same; preservation and availability of records; agreements
with other jurisdictions for joint audits; penalty for amounts due, when;
failure to make records available; assessment of liability.
Any owner whose application for apportioned fleet
registration has been
accepted for a current registration year shall preserve such application
records for the three immediate preceding years. "Preceding year" and
"registration
year" shall have the meanings ascribed to them by subsection (i) of K.S.A.
8-1,100 and subsection (a) of K.S.A. 8-1,102,
and amendments thereto.
Audits conducted under the provisions of this section shall be limited to
the records for the current registration year and the two registration years
immediately preceding the current registration year. Such records
shall be made available to the division of vehicles at the director's
request for audit as to accuracy of computation and payment and
assessment of deficiencies or allowances for credit. The director may
enter into agreements with agencies of other jurisdictions administering
motor vehicle registration laws or apportioned fleet
registration laws
or agreements for joint audits of any such fleet owner. No assessment
for deficiency or claim for credit may be made for any period for which
records are no longer required. Upon audit, any sums found to be due and
owing by an owner, except for any case where it is determined by the
director that the amount due and owing is not due to negligence or
intentional disregard, shall be subject to a penalty in a sum equal to 5%
of the amount due and owing, and such amount due and
owing including the penalty, shall be paid in accordance with the
provisions of K.S.A. 8-1,104, and amendments thereto. If any owner fails to
make
records available to the division of vehicles upon request, or fails to
maintain records from which such owner's true liability may be
determined, the division of vehicles, 20 days after a
written demand for available records or notification of insufficient
records, may impose an arbitrary assessment of a liability based upon the
division of vehicles' best estimate of the true liability of such owner
as determined from information furnished by the owner, information
gathered by the division of vehicles at its own instance, information
available to the division concerning operations by similar owners and
such other pertinent information as may be available to the division of
vehicles.
History: L. 1978, ch. 30, § 16; L. 1981, ch. 38, § 1;
L. 1994, ch. 76, § 12; April 7.