Article

Motor Vehicles

K.S.A. 79-5101— Definitions
K.S.A. 79-5101a— Repealed
K.S.A. 79-5102— Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers
K.S.A. 79-5103— Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles
K.S.A. 79-5104— Classification schedule; rebuilt salvage vehicles
K.S.A. 79-5105— Imposition of tax; amount; computation; minimum tax
K.S.A. 79-5105a— Computation of tax imposed upon certain vehicles; payment date
K.S.A. 79-5106— Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs
K.S.A. 79-5107— Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles
K.S.A. 79-5108— Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials
K.S.A. 79-5109— Allocation and distribution of tax receipts; payment of tax receipts to the state
K.S.A. 79-5110— Apportionment of moneys among tax levy funds; time for crediting
K.S.A. 79-5111— County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms
K.S.A. 79-5112— Repealed
K.S.A. 79-5113— Repealed
K.S.A. 79-5114— Delinquent tax; interest
K.S.A. 79-5114a— Unlawful acts; penalties
K.S.A. 79-5115— Rules and regulations
K.S.A. 79-5116— Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens
K.S.A. 79-5116a— Cancellation of motor vehicle tax when donated to charitable organization
K.S.A. 79-5117— Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues
K.S.A. 79-5118— Taxation of recreational vehicles; definitions
K.S.A. 79-5119— Same; due date; exemption from property tax
K.S.A. 79-5120— Same; imposition of tax; computation of amount; due date; tax situs
K.S.A. 79-5121— Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel
K.S.A. 79-5122— Same; forms and information to be provided by secretary of revenue and county officials
K.S.A. 79-5123— Same; allocation and distribution of tax receipts; apportionment to tax levy funds
K.S.A. 79-5124— Same; delinquent tax; interest; amnesty
K.S.A. 79-5125— Same; rules and regulations