Kan. Stat. § 79-6a08
Every motor carrier to which this act applies shall keep and preserve records and books of all over-the-road motor vehicles owned, used or operated in the state of Kansas, together with a record of all miles traveled by such over-the-road motor vehicles in Kansas and everywhere, and other pertinent records and papers as may be required by the director of property valuation for the reasonable administration of this act. Such books and records and other papers and documents shall, at all reasonable times, be available for and subject to inspection by the director of property valuation, or his or her duly authorized agents and employees. The director of property valuation, or his or her duly authorized agents and employees are hereby authorized to inspect all motor vehicles owned, used or operated in the state of Kansas by any motor carrier to which this act applies, to verify the accuracy of any report, statement, or payment made under the provisions of this act, or to ascertain whether or not all reports and tax payments required by this act have been made.
K.S.A. 79-6a08