There is a newer version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 34 MOTOR VEHICLE FUEL TAXES
- 79-3401. Citation of act; definitions.
- 79-3402. Purpose of tax.
- 79-3403. Licenses required under act; applications; fees; bonds; unlawful acts.
- 79-3404
- 79-3405. Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt.
- 79-3406. Licenses for additional places or stations.
- 79-3407. Suspension or revocation of licenses; hearing.
- 79-3408. Tax imposed on use, sale or delivery of motor-vehicle fuels or special fuels; importation of motor-vehicle fuels or special fuels; incidence of tax imposed on distributor; allowance for certain losses; exempt transactions; reports required.
- 79-3408a
- 79-3408b
- 79-3408c. Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.
- 79-3408d
- 79-3408e
- 79-3408f
- 79-3408g
- 79-3409. Distributor to collect tax; price sign requirements.
- 79-3410. Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiver; manufacturer's daily report; exemption from reporting requirements, when.
- 79-3411. Determination of amount due; statement; collection.
- 79-3412. Levy of executions on property of delinquents.
- 79-3413. Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.
- 79-3414. Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.
- 79-3415. Records, invoices and bills of lading.
- 79-3416. Transportation of fuels; report; manifest; required statement.
- 79-3417. Refunds for lost or destroyed fuels; procedure.
- 79-3418
- 79-3419. Enforcement of act; rules and regulations.
- 79-3420. Examination of books, records, returns, property and equipment; secrecy required; exceptions.
- 79-3421. Rewards for information of unlawful evasion of tax.
- 79-3422
- 79-3423
- 79-3424. Exempt from other taxes.
- 79-3425. Payment into state treasury; distribution of proceeds of tax.
- 79-3425a
- 79-3425b
- 79-3425c. Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.
- 79-3425d
- 79-3425e
- 79-3425f. Special city and county highway fund; revenue for public transportation.
- 79-3425g. Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.
- 79-3425h
- 79-3425i. Transfers from state general fund to special city and county highway fund, limitation.
- 79-3426. Information to other states.
- 79-3427
- 79-3428. Invalidity of part.
- 79-3429
- 79-3430
- 79-3431, 79-3432
- 79-3433
- 79-3434
- 79-3435
- 79-3435a
- 79-3436
- 79-3437
- 79-3438
- 79-3439
- 79-3440
- 79-3441
- 79-3442
- 79-3443
- 79-3444
- 79-3445
- 79-3446
- 79-3447
- 79-3448
- 79-3449
- 79-3450
- 79-3451
- 79-3452
- 79-3453. Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
- 79-3454. Refund permit; application; contents; fee; duties of director.
- 79-3455. Cancellation of refund permit, when.
- 79-3456. Invoice by licensed distributors or retailers; contents; copies.
- 79-3457. Same; invoice blanks; records by director.
- 79-3458. Claim for refund; time for filing; contents; signature.
- 79-3459. Payment of refunds; notice of denial or delay.
- 79-3460. Assignments prohibited; payment in case of death.
- 79-3461. Refund revolving fund.
- 79-3462. Actions to recover refunds.
- 79-3462a. Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
- 79-3463. Operating nonhighway vehicles on highways, when.
- 79-3464. Act supplemental.
- 79-3464a. Dyed special fuels; unlawful use; exceptions; penalties.
- 79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application.
- 79-3464c. Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
- 79-3464d. Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
- 79-3464e. Unlawful acts; penalties.
- 79-3464f. Certain sections part of motor-fuel tax law.
- 79-3465, 79-3466
- 79-3467
- 79-3468
- 79-3469 to 79-3473
- 79-3474
- 79-3475
- 79-3475a
- 79-3476
- 79-3477
- 79-3478
- 79-3479
- 79-3479a, 79-3479b
- 79-3479c
- 79-3480
- 79-3480a
- 79-3481
- 79-3482
- 79-3483
- 79-3484
- 79-3484a
- 79-3485
- 79-3486
- 79-3487
- 79-3488
- 79-3489
- 79-3490. Citation of act; definitions.
- 79-3491. Purpose of tax.
- 79-3491a. LP-gas owned on date rate of tax changed; inventory tax or refund.
- 79-3492. LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
- 79-3492a. Same; alternative method of computing tax; mileage basis; special permit decals.
- 79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax.
- 79-3492c. Same; director may require higher mileage rate for a taxpayer.
- 79-3492d. Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
- 79-3492e. Same; refund of unused portion of advance taxes; affidavit to director.
- 79-3493. Unlawful sales; signed statement of exclusive nonhighway use.
- 79-3494. Dual carburetion; presumption of exclusive use of LP-gas, when.
- 79-3495. User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee.
- 79-3495a. Sales by licensed dealer to dealer or user; returns and payment of tax.
- 79-3496. Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
- 79-3497. Failure to file report; fraudulent report; investigations; determination of amount due; collection.
- 79-3498. Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
- 79-3499. Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.
- 79-34,100. Collection of delinquent LP-gas motor fuel taxes.
- 79-34,101. Measurement, calibration and marking of containers.
- 79-34,102. Enforcement of act; rules and regulations; duties of county attorneys.
- 79-34,103. Unlawful acts; penalties; revocation of licenses and permits.
- 79-34,104. Disposition of proceeds of tax.
- 79-34,105. Information to officials of other states.
- 79-34,106. Accrued liabilities not affected.
- 79-34,107. Invalidity of part.
- 79-34,108. Definitions.
- 79-34,109. Imposition of tax; rate; apportionment of tax liability.
- 79-34,110. Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.
- 79-34,111. Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
- 79-34,112. Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
- 79-34,113. Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.
- 79-34,114. Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.
- 79-34,115. License required; rules and regulations; fuel cards, number and information.
- 79-34,116. Bond of licensee; release of surety.
- 79-34,117. Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.
- 79-34,118. 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.
- 79-34,119. Temporary authorization; emergency; rules and regulations.
- 79-34,120. Vehicles not subject to provisions of act.
- 79-34,121. Suspension or revocation of registration, permit or other evidence of right; hearing.
- 79-34,122. Unlawful acts by interstate motor fuel users; penalties.
- 79-34,123. Administration and enforcement of act; rules and regulations.
- 79-34,124. Tax liability determined in absence of records; assessment.
- 79-34,125. Citation of act.
- 79-34,126. Disposition of moneys; international fuel tax agreement clearing fund.
- 79-34,127. Invalidity of part.
- 79-34,128. Delinquent tax; lien.
- 79-34,129. Collection of delinquent taxes under interstate motor fuel use act.
- 79-34,130 to 79-34,140. Reserved.
- 79-34,141. Rates of tax per gallon on vehicle fuels.
- 79-34,142. Distribution of proceeds of vehicle fuel taxes.
- 79-34,143
- 79-34,144 to 79-34,146
- 79-34,147
- 79-34,147a
- 79-34,147b
- 79-34,148
- 79-34,149 to 79-34,154. Reserved.
- 79-34,155. Biodiesel fuel; definitions.
- 79-34,156. Kansas qualified biodiesel fuel producer incentive fund; funding.
- 79-34,157. Kansas qualified biodiesel fuel producer incentive fund.
- 79-34,158. Biodiesel fuel; production incentives; rules and regulations.
- 79-34,159. Expiration date of incentives.
- 79-34,160. Agricultural ethyl alcohol; definitions.
- 79-34,161. Kansas qualified agricultural ethyl alcohol producer incentive fund.
- 79-34,162. Payment of producer incentives for production of ethyl alcohol.
- 79-34,163. Production incentives; rules and regulations.
- 79-34,164. Expiration date of incentives.
- 79-34,165. International fuel tax agreements; rules and regulations.
- 79-34,165 to 79-34,169. Reserved.
- 79-34,170. Definitions.
- 79-34,171. Retail dealer incentive fund; transfers from state general fund; purposes.
- 79-34,172. Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.
- 79-34,173. Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.
- 79-34,174. Electronic filing for incentive; rules and regulations.
- 79-34,175. Annual report to legislature of incentives claimed and fuels sold.
- 79-34,176. Expiration date of renewable fuels and biodiesel incentives.
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