2009 Kansas Code
Chapter 79 TAXATION
Article 34 MOTOR VEHICLE FUEL TAXES
79-34,141. Rates of tax per gallon on vehicle fuels.

79-34,141

Chapter 79.--TAXATION Article 34.--MOTOR VEHICLE FUEL TAXES

      79-34,141.   Rates of tax per gallon on vehicle fuels. (a) On and after January 1, 2007, until July 1, 2020, the tax imposed under this act shall be not less than:

      (1)   On motor-vehicle fuels other than E85 fuels, $.24 per gallon, or fraction thereof;

      (2)   on special fuels, $.26 per gallon, or fraction thereof;

      (3)   on LP-gas, $.23 per gallon, or fraction thereof; and

      (4)   on E85 fuels, $.17 per gallon, or fraction thereof.

      (b)   On and after July 1, 2020, the tax rates imposed under this act shall be not less than:

      (1)   On motor-vehicle fuels other than E85 fuels, $.18 per gallon, or fraction thereof;

      (2)   on special fuels, $.20 per gallon, or fraction thereof;

      (3)   on LP-gas, $.17 per gallon, or fraction thereof; and

      (4)   on E85 fuels, $.11 per gallon, or fraction thereof.

      History:   L. 1983, ch. 320, § 11; L. 1985, ch. 329, § 1; L. 1989, ch. 209, § 49; L. 1989, ch. 209, § 50; L. 1989, ch. 209, § 51; L. 1989, ch. 209, § 52; L. 1999, ch. 137, § 36; L. 2002, ch. 201, § 5; L. 2006, ch. 81, § 2; Jan. 1, 2007.