K.S.A. 79-34,119

Whenever the director is satisfied that unforeseen circumstances of an emergency nature have arisen which require an interstate motor fuel user to operate a commercial motor vehicle in this state and a permit has not been obtained therefor, and if the director is satisfied that prohibition of such operation would cause undue hardship, the director may provide the interstate motor fuel user with temporary authorization for the operation of such commercial motor vehicle. The conditions for the issuance of any such temporary authorization shall be established by rules and regulations adopted by the secretary of revenue.