Article

Motor Vehicle Fuel Taxes

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