reglab/housing_qa huggingface dataset:
KS Stat § 79-3498 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.

79-3498. Discontinuance of operation as user or dealer; notice; tax; penalties and interest. Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact five (5) days prior to such discontinuance and surrender his or her license. All tax, penalties and interest on LP-gas on which the tax may be due shall become due and payable concurrently with such discontinuance.History: L. 1959, ch. 405, § 9; L. 1973, ch. 402, § 15; July 1.
KS Stat § 79-34,100 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,100 Collection of delinquent LP-gas motor fuel taxes.

79-34,100. Collection of delinquent LP-gas motor fuel taxes. The provisions of K.S.A. 79-3412 and 79-3413, and amendments thereto, shall apply to efforts of the director or the director's designee to make collections of taxes which are delinquent under the liquefied petroleum motor fuel tax law, K.S.A. 79-3490 et seq., and amendments thereto.History: L. 1959, ch. 405, § 11; L. 1973, ch. 402, § 17; L. 1995, ch. 262, § 46; July 1.
KS Stat § 79-34,101 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,101 Measurement, calibration and marking of containers.

79-34,101. Measurement, calibration and marking of containers. The director may require that all tanks or other containers in which L-P gas, as defined by this act, is transported be accurately measured, calibrated and marked.History: L. 1959, ch. 405, § 12; July 1.
KS Stat § 79-34,102 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,102 Enforcement of act; rules and regulations; duties of county attorneys.

79-34,102. Enforcement of act; rules and regulations; duties of county attorneys. The director of taxation shall enforce the provisions of this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. The director of taxation may call upon the peace officers of this state to perform their several duties within their respective jurisdiction, and it shall be the duty of each such peace officer to render aid in the enforcement of the provisions of this act. The county attorneys of the several counties of this state shall prosecute all violations of the provisions of this act, and all civil proceedings arising or pending in their respective counties for recovery of tax, penalties or interest, arising under the provisions of this act.History: L. 1959, ch. 405, § 13; L. 1972, ch. 342, § 110; July 1.
KS Stat § 79-34,103 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,103 Unlawful acts; penalties; revocation of licenses and permits.

79-34,103. Unlawful acts; penalties; revocation of licenses and permits. Any person who shall fail, neglect or refuse to render to the director at his or her office, within the time required by the provisions of this act, any report or statement required by the provisions of this act, or shall make any false report or statement of application purporting to be under the provisions of this act, or shall make any false statements in any application, report or statement required by or purporting to be under the provisions of this act, or purporting to be under the rules and regulations promulgated by the secretary of revenue under such provisions; and any person who shall neglect or refuse to surrender to the director any license held by him or her, upon being notified that such license has been suspended or revoked; and any person who shall fail, neglect or refuse to pay the said director as aforesaid, within the time by this act provided, any tax, interest or penalties for which such person is liable under the provisions of this act; and every person required to keep records, who shall fail, neglect or refuse to keep and maintain for a period of three (3) years, or to make fully and freely accessible during business hours to said director, secretary of revenue, their deputies or agents appointed as such by either of them in writing, all books, papers and records, required by this act to be kept and maintained and so made accessible; and every person who shall violate any other provision of this act not mentioned in this section, shall be guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500), or by imprisonment in the county jail for not less than ten (10) days nor more than six (6) months, or by both such fine and imprisonment; and upon a second or subsequent conviction of a violation of the provisions of this act shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000), or by imprisonment in the county jail for not less than sixty (60) days nor more than one (1) year or by both such fine and imprisonment, and in addition thereto the license held under the provisions of this act by any person so convicted shall be revoked by the director and shall not be renewed nor shall a new license be issued to any such person until the expiration of a period of at least two (2) years after the date of such conviction. Each day or part thereof during which any person shall engage in business as an LP-gas user or LP-gas dealer without being the holder of an uncanceled, unsuspended or unrevoked license shall constitute a separate violation within the meaning of this section.History: L. 1959, ch. 405, § 14; L. 1973, ch. 402, § 18; July 1.
KS Stat § 79-34,104 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,104 Disposition of proceeds of tax.

79-34,104. Disposition of proceeds of tax. All amounts collected under the liquefied petroleum motor-fuel tax law, except amounts collected pursuant to K.S.A. 79-3491a, and amendments thereto, shall be remitted by the director to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance the state treasurer shall deposit the entire amount in the state treasury. The state treasurer shall credit such amounts as follows: To the state highway fund amounts specified in K.S.A. 79-34,142, and amendments thereto, and amounts specified in K.S.A. 79-34,142, and amendments thereto, to a special city and county highway fund to be apportioned and distributed in the manner provided in K.S.A. 79-3425c, and amendments thereto.History: L. 1959, ch. 405, § 15; L. 1970, ch. 397, § 9; L. 1973, ch. 402, § 19; L. 1976, ch. 426, § 8; L. 1979, ch. 325, § 7; L. 1979, ch. 323, § 7; L. 1979, ch. 324, § 3; L. 1983, ch. 320, § 10; L. 1989, ch. 209, § 43; L. 1999, ch. 137, § 33; L. 2001, ch. 5, § 458; July 1.
KS Stat § 79-34,105 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,105 Information to officials of other states.

79-34,105. Information to officials of other states. The director may, upon the request of the official of any other state entrusted with the enforcement of the fuel tax laws of such other state, forward to such official any information which he or she may have in his or her possession relative to the manufacture, receipt, sale, delivery, use, transportation or shipment by any person of LP-gas as defined in this act.History: L. 1959, ch. 405, § 16; L. 1973, ch. 402, § 20; July 1.
KS Stat § 79-34,106 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,106 Accrued liabilities not affected.

79-34,106. Accrued liabilities not affected. Nothing contained in this act shall be deemed or construed to affect in any manner any tax on motor-vehicle fuel or other civil or criminal liabilities which have heretofore accrued or shall hereafter accrue or be discovered under any law.History: L. 1959, ch. 405, § 17; July 1.
KS Stat § 79-34,107 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,107 Invalidity of part.

79-34,107. Invalidity of part. If any provision of this act or the application thereof to any person or circumstances is held invalid, the remainder of the act and the application of such provision to any other persons or circumstances shall not be affected thereby.History: L. 1959, ch. 405, § 18; July 1.
KS Stat § 79-34,108 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,108 Definitions.

79-34,108. Definitions. As used in this act, unless the context otherwise requires:(a) "Motor fuel" means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in K.S.A. 79-3401, and amendments thereto, special fuels as defined in K.S.A. 79-3401, and amendments thereto, or liquefied petroleum gas as defined in K.S.A. 79-3490, and amendments thereto.(b) "Commercial motor vehicle" means any of the following motor vehicles or combinations, if propelled by motor fuel and used, designed or maintained for the transportation of persons or property, and:(1) Has two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds or 12,000 kilograms;(2) has three or more axles regardless of weight; or(3) is used in combination when the weight of such combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle weight or registered gross weight.(c) "Interstate motor fuel user" means any person who operates or causes to be operated on highways within and without this state any commercial motor vehicle.(d) "Highways" means the entire width between the boundary of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel, including a toll highway, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.(e) "Operations" means the operation on any highway of one or more commercial motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the operator thereof.(f) "Person" means every natural person, firm, association or corporation.(g) "Director" means the director of taxation of this state.History: L. 1971, ch. 319, § 1; L. 1972, ch. 378, § 1; L. 1982, ch. 416, § 1; L. 1986, ch. 383, § 1; L. 1992, ch. 106, § 30; July 1, 1993.
KS Stat § 79-34,109 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,109 Imposition of tax; rate; apportionment of tax liability.

79-34,109. Imposition of tax; rate; apportionment of tax liability. (a) There is hereby imposed on each interstate motor fuel user a tax on motor fuel used in operations on highways within this state by such interstate motor fuel user. Such tax shall be at the same rate as the current rate of tax applicable to the use or sale of the same motor fuel within this state. The number of gallons of motor fuel used in the operations of any interstate motor fuel user on highways within this state shall be deemed to be such proportion of the total number of gallons of such motor fuel used in its entire operations within and without this state, as the number of miles traveled on highways within this state bears to the total number of miles traveled within and without this state.(b) Whenever an interstate motor fuel user uses more than one type of motor fuel upon which different rates of tax are imposed, the tax imposed by this section shall be computed separately for each type of motor fuel, and the sum of the amounts so obtained shall be the amount of the tax imposed by this section. For each type of motor fuel, only the gallons thereof used and the miles traveled therewith shall be counted in making the separate computations for such type of motor fuel.(c) If the apportionment provisions of this section do not fairly represent the extent of an interstate motor fuel user's motor fuel use in this state, the interstate motor fuel user may petition for or the director may require in respect to all or any part of such interstate motor fuel user's operations, if reasonable, the employment of any other method to effectuate adequate apportionment of the interstate motor fuel user's tax liability under this act.History: L. 1971, ch. 319, § 2; Jan. 1, 1972.
KS Stat § 79-34,110 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,110 Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.

79-34,110. Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when. (a) Except as hereinafter provided, every interstate motor fuel user shall on or before the last day of January, April, July and October of each year render to the director at the director's office in Topeka, upon a form prescribed and furnished by the director, a report certified to be true and correct showing for the quarter ending on the last day of the preceding month:(1) The total number of miles that such interstate motor fuel user operates commercial motor vehicles within and without this state;(2) the total number of gallons of motor fuel used by such interstate motor fuel user in operations of such commercial motor vehicles;(3) the total number of miles that such interstate motor fuel user operates commercial motor vehicles within this state; and(4) such further information as the director shall require.(b) Whenever an interstate motor fuel user uses more than one type of motor fuel upon which different rates of tax are imposed, the reports required by this section shall be tabulated separately for each type of motor fuel. For each such type of motor fuel, the gallons used and the miles traveled shall be utilized in making the separate tabulation for such type of motor fuel.(c) The director, if satisfied that the enforcement of the act and the revenues of this state will not be adversely affected, may exempt from the reporting requirements of subsection (a) any interstate motor fuel user whose operations during the current year are substantially within this state, whose operations into this state do not extend to a distance greater than 20 miles from the state boundary line, or whose tax liability under the act of which this section is amendatory for the preceding two years has been less than $100 in each year and allow in lieu thereof an annual report to be made on forms provided by the director. A fee of $10 may be charged for such annual report authorization forms, and any fee so charged shall be credited against any tax liability of the user shown by such annual report.History: L. 1971, ch. 319, § 3; L. 1972, ch. 378, § 2; L. 1977, ch. 336, § 2; L. 1986, ch. 383, § 2; July 1.
KS Stat § 79-34,111 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.

79-34,111. Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver. (a) For the purposes of making payment of taxes and making reports required by this act, the calendar year is divided into four quarters having three consecutive months each, and the first quarter shall consist of the months of January, February and March.(b) The tax imposed by this act shall be paid by each interstate motor fuel user by payment to the director which shall accompany each report required under K.S.A. 79-34,110, and amendments thereto, in the amount of the tax liability accrued for the quarter or year being reported.(c) All taxes imposed under this act which are not paid as provided in this section shall be delinquent and shall bear interest at the rate per month or fraction thereof prescribed by K.S.A. 79-2968(a), from the date due until paid, and in addition thereto there is hereby imposed upon all amounts of such taxes remaining due and unpaid after the due date a penalty in the amount of 5% thereof, and such interest and penalty shall be added to and collected as a part of such taxes.(d) Whenever the secretary or the secretary's designee determines that the failure to file a report and pay the tax, within the time prescribed, was due to reasonable causes, the secretary or the secretary's designee may waive or reduce the penalty and interest provided for by subsection (c).History: L. 1971, ch. 319, § 4; L. 1980, ch. 308, § 23; L. 1994, ch. 95, § 5; April 7.
KS Stat § 79-34,112 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.

79-34,112. Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations. Every interstate motor fuel user subject to the tax imposed by this act shall be entitled to a credit on such tax equivalent to the statutory gallon rate at the time purchased on all motor fuel purchased within this state by such interstate motor fuel user for operations within and without this state and upon which the tax imposed by this state has been paid by such interstate motor fuel user. Such evidence of the payment of such tax as may be required by or is satisfactory to the director shall be furnished by any interstate motor fuel user claiming the credit authorized by this section. When the amount of the credit under this section to which any interstate motor fuel user is entitled for any reporting period exceeds the amount of the tax for which such interstate motor fuel user is liable for the same period, such excess, under rules and regulations adopted by the secretary of revenue, shall be allowed as a credit on the tax for which such interstate motor fuel user would be otherwise liable for the current quarter or any of the seven consecutive succeeding quarters, or for the current year if the interstate motor fuel user is reporting annually. When the amount of credit under this section exceeds $10, the interstate motor fuel user may elect to have refunded to it the amount of such credit. The secretary of revenue shall adopt rules and regulations governing the application for credits and refunds under this section. Refunds shall be paid to the interstate motor fuel user entitled thereto from the motor vehicle fuel tax refund fund.History: L. 1971, ch. 319, § 5; L. 1986, ch. 383, § 3; July 1.
KS Stat § 79-34,114 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,114 Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.

79-34,114. Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act. The secretary of revenue may enter into agreements with the appropriate authorities of other states having statutes similar to this act, or with the federal government, for the cooperative audit of interstate motor fuel users' records, reports or returns, or for exchange of information contained in any such records, reports or returns. Officers and employees of other states or the federal government shall be deemed authorized agents of this state when auditing returns and reports under an agreement entered into by the secretary with any such state or the federal government, and such audits or parts thereof shall have the same effect as similar audits or parts thereof made by this state. The secretary may also enter into agreements with the appropriate authorities of other states having statutes similar to this act for the administration and enforcement of this act provided such agreements are not contradictory to this act. The secretary shall report to the governor and the legislature when the secretary enters into such agreements.History: L. 1971, ch. 319, § 7; L. 1986, ch. 383, § 4; July 1.
KS Stat § 79-34,115 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,115 License required; rules and regulations; fuel cards, number and information.

79-34,115. License required; rules and regulations; fuel cards, number and information. (a) Except as otherwise provided in this act, no interstate motor fuel user shall conduct operations within this state without first having secured a license for such operation from the director: Provided, Interstate motor fuel users who are licensed under article 34 of chapter 79 of Kansas Statutes Annotated on the effective date of this act shall not be required to renew such licenses so long as the same remain valid and such licenses shall be sufficient under the provisions of this section. Such licenses shall be issued under rules and regulations adopted by the secretary of revenue and shall be in full force and effect at the time of every operation within this state.(b) The director shall annually issue to each licensed interstate motor fuel user a fuel card upon which appears an identifying number specified by the director and such other information as the director shall require by rules and regulations. One of such fuel cards shall be carried in the passenger compartment of each commercial motor vehicle operated by such interstate motor fuel user at all times when such vehicle is within this state.History: L. 1971, ch. 319, § 8; Jan. 1, 1972.
KS Stat § 79-34,116 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,116 Bond of licensee; release of surety.

79-34,116. Bond of licensee; release of surety. As a condition for the issuance of any license under K.S.A. 79-34,115, the director may require any interstate motor fuel user to file with the director a bond, payable to this state in such amount as may be fixed by the director, but in no event less than one thousand dollars ($1,000) in such form as the director may prescribe, conditioned that said interstate motor fuel user will pay all taxes, penalties and interest due and to become due under this act from the date of the bond until the bond is canceled as provided herein. Any surety on a bond given under this section shall be released and discharged from any and all liability due this state accruing on such bond after the expiration of sixty (60) days from the date upon which such surety shall have notified the director in writing that it wishes to be released and discharged, but this provision shall not operate to relieve, release or discharge the surety from any liability already accrued or which shall accrue before the expiration of the sixty-day period.History: L. 1971, ch. 319, § 9; L. 1978, ch. 414, § 4; July 1.