reglab/housing_qa huggingface dataset:
KS Stat § 79-3464a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3464a Dyed special fuels; unlawful use; exceptions; penalties.

79-3464a. Dyed special fuels; unlawful use; exceptions; penalties. (a) It shall be unlawful to operate or cause to be operated in this state a motor vehicle with special fuel that contains any quantity of dye or marker as prescribed pursuant to 26 U.S.C. 4082 in the fuel supply tank of the motor vehicle. This subsection does not apply to persons operating or causing to be operated motor vehicles that have received fuel into the fuel supply tanks outside of this state in a jurisdiction that does not prohibit dyed special fuel of that color and type in the fuel supply tank of motor vehicles.(b) In addition to penalties prescribed under K.S.A. 79-3464e, the director shall collect or cause to be collected from the owners or operators of motor vehicles the tax as provided in K.S.A. 79-3408, and amendments thereto, for each gallon of dyed special fuel delivered into the fuel supply tank of a motor vehicle while in this state. In addition, the seller of the special fuel is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for a taxable purpose.(c) In addition to those persons and agencies responsible for the enforcement of the criminal laws of this state, the director, any deputy or agent appointed in writing by the director, may conduct inspections to determine compliance with this section. The director, any deputy or agent shall have the same power and authority as provided in K.S.A. 79-3420, and amendments thereto.(d) The director shall approve all equipment and facilities used to test dyes, markers and the chemical composition of fuel inspected under this section.(e) The secretary shall adopt rules and regulations for the enforcement of this section.History: L. 1995, ch. 262, § 7; July 1.
KS Stat § 79-3464b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.

79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application. (a) Licenses under this act may be denied or revoked to any person:(1) Who is not at least 18 years of age;(2) who has not filed all applicable tax returns and paid all taxes, interest and penalties owed to the state of Kansas, excluding items under formal appeal pursuant to applicable statutes;(3) who has not paid all motor fuel taxes, interest and penalties owed to a taxing agency in any state or the federal government;(4) who has been convicted of a felony involving theft within five years immediately preceding the date of making application in this or any other jurisdiction;(5) who has been convicted of a felony involving fraud or tax evasion in this or any other jurisdiction;(6) who has had a motor fuel tax license revoked for cause under the provisions of this act;(7) who has had a motor fuel tax license revoked for cause in another state;(8) who intends to carry on the business authorized by the license as agent of another;(9) who is a limited liability company when any member of the limited liability company would be denied a license for any reason;(10) who is a corporation when any officer or director thereof, or any stockholder owning more than 5% of the stock of the corporation would be denied a license for any reason;(11) who is a partnership or limited partnership when any partner would be denied a license for any reason.(b) Each applicant will make application upon forms prescribed by the director. The director may require names, dates of birth, social security numbers and addresses of all members, directors, corporate or company officers and stock ownership of those owning more than 5% of total issued shares, or any other information the director deems necessary to determine eligibility.(c) The director may revoke the license of any person who fails to meet any of the applicable qualifying standards for selection as a licensee provided for in this act.History: L. 1995, ch. 262, § 8; July 1.
KS Stat § 79-3464c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.

79-3464c. Filing by electronic or magnetic media, when; tax credit, when; rules and regulations. (a) The director may require a licensed distributor receiving or importing 50,000 gallons of motor fuel or more in a calendar month to file by electronic or magnetic media, in a standard format, such information as specified by the director. A licensed distributor, that can show just cause, may request a waiver from these requirements.(b) Any distributor filing information prescribed by the director in accordance with subsection (a), who continues to file in accordance with subsection (a), shall be entitled to a onetime tax credit against the motor fuel tax imposed by article 34 of chapter 79 of the Kansas Statutes Annotated. Distributors filing in accordance with subsection (a):(1) On or before July 1, 1999, shall be entitled to an amount equal to $8,000;(2) after July 1, 1999, but on or before July 1, 2000, shall be entitled to an amount equal to $6,400; and(3) after July 1, 2000, but on or before June 30, 2001, shall be entitled to an amount equal to $4,000.(c) Any distributor electing to cease filing in accordance with subsection (a) within 10 years of the taxable year in which the taxpayer claimed the credit pursuant to subsection (b), shall be liable to reimburse the state for the amount of any such credit claimed.(d) The secretary of revenue shall adopt rules and regulations establishing the criteria and procedures for claiming the tax credit under subsection (b).History: L. 1995, ch. 262, § 9; L. 1998, ch. 137, § 1; L. 2006, ch. 81, § 10; April 13.
KS Stat § 79-3464d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.

79-3464d. Liability for the collection or payment of motor vehicle fuel or special fuel taxes. (a) Any person who is responsible for the collection or payment of motor vehicle fuel or special fuel tax or control, receipt, custody or disposal of funds due and owing under the Kansas motor fuel tax law who fails to collect such tax, or account for and pay over such tax or attempts in any manner to evade or defeat such tax or the payment thereof, shall be personally liable for the total amount of the tax evaded, or not collected, or not accounted for and paid over, together with any interest and penalty imposed thereon. The provisions of this section shall apply regardless of the relationship with the licensee held by such person and regardless of the business form of the licensee.(b) Any person having control or supervision of or supervising employees having control or supervision of the collection, filing of returns, accounting or payment of motor vehicle fuel or special fuel taxes of a licensee shall be personally liable for the tax, penalty and interest thereon, if the licensee fails to collect the tax, file returns, pay the tax or attempts in any manner to evade or defeat the tax.(c) The liability of each officer, director, shareholder or employee for a corporation's failure to collect the tax, file returns or pay any liability due survives the dissolution of the corporation.(d) The liability of each member for a limited liability company's failure to collect the tax, file returns or pay any liability due survives the dissolution of the limited liability company.(e) Evidence of personal or individual responsibility for the collection or payment of taxes, filing return, control, receipt, custody or disposal of funds may include any one or more of the following:(1) Signatory on any tax registration form;(2) signatory on any tax return;(3) authorization to sign tax registration forms or tax returns;(4) authorization to draw on the licensee's funds;(5) authorization to pledge licensee's assets as collateral to receive loans, advances or lines of credit from thrift institutions on behalf of the corporations;(6) authorization to bind the licensee to contracts for sales or purchases in day-to-day business operations; or(7) authorization to directly supervise employees who are authorized to perform any one or all of the above.History: L. 1995, ch. 262, § 10; July 1.
KS Stat § 79-3464f (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3464f Certain sections part of motor-fuel tax law.

79-3464f. Certain sections part of motor-fuel tax law. K.S.A. 79-3464a through 79-3464e shall be a part of and supplemental to, the motor-fuel tax law, K.S.A. 79-3401 et seq., and amendments thereto.History: L. 1995, ch. 262, § 12; July 1.
KS Stat § 79-3490 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3490 Citation of act; definitions.

79-3490. Citation of act; definitions. This act shall be known and may be cited as the "liquefied petroleum motor fuel tax law" and as so constituted shall be supplemental to the motor fuel tax law. The following words, terms and phrases, when used in this act shall have the meanings respectively ascribed to them herein:(a) "Motor vehicle" means any self-propelled vehicle licensed for operation and operated upon the public highways, except for municipally owned vehicles used primarily for law enforcement purposes.(b) "LP-gas" means liquefied gasses, including liquefied natural gas and compressed natural gas, composed predominantly of the hydrocarbons which exist in the gaseous state at a temperature of 60° Fahrenheit and at a pressure of 14.7 pounds per square inch absolute and which may be used for the purpose of operating or propelling motor vehicles upon the public roads, state highways, streets or alleys.(c) "Public highways" means and includes every way or place of whatever nature generally open to the use of the public as a matter of right for the purposes of vehicular travel, including a toll highway and notwithstanding that the same shall have been temporarily closed for the purpose of construction, reconstruction, or repair.(d) "Person" means any natural person, partnership, firm, association, joint stock company, syndicate or corporation, or any receiver, trustee, conservator or other officer appointed pursuant to law or by any court, state or federal.(e) "Use" means the placing of LP-gas by an LP-gas dealer or LP-gas user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state.(f) "LP-gas dealer" means any person in the business of handling LP-gas who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by such person.(g) "LP-gas user" means the person who is the owner or operator of a motor vehicle at the time LP-gas is placed in the fuel supply tank or tanks thereof while such vehicle is within this state.(h) "Gallon" means one United States standard gallon.(i) "Director" means the director of taxation or the director's duly authorized deputy, agent or representative.(j) "Special LP-gas permit user" means any person causing the operation of one or more LP-gas motor vehicles in Kansas and who holds a special LP-gas user permit.History: L. 1959, ch. 405, § 1; L. 1973, ch. 402, § 1; L. 1983, ch. 330, § 1; L. 1989, ch. 300, § 1; July 1.
KS Stat § 79-3491 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3491 Purpose of tax.

79-3491. Purpose of tax. The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacing and repairing the public highways, including the payment of bonds heretofore issued for highways included in the state system of the state, and the cost and expenses of the department of revenue of this state and its agents and employees incurred in administration and enforcement of this act and for no other purpose whatever.History: L. 1959, ch. 405, § 2; L. 1973, ch. 402, § 2; July 1.
KS Stat § 79-3492 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.

79-3492. LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer. (a) Except as otherwise provided in this act, a tax per gallon, or fraction thereof, at the rate computed as prescribed in K.S.A. 79-34,141, and amendments thereto, is hereby imposed on the LP-gas user or LP-gas dealer who places such LP-gas fuel into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state except that in those instances in which LP-gas is withdrawn from the cargo tank of a motor vehicle for the operation thereof upon the public highways of the state, the tax shall be imposed upon and measured only by that volume of LP-gas so withdrawn and used multiplied by the tax rate per gallon provided in this act.(b) The conversion formula to be used to convert compressed natural gas and liquefied natural gas per gallon for the tax imposed pursuant to K.S.A. 79-34,141, and amendments thereto, shall be as follows:(1) For purposes of converting the energy equivalent of compressed natural gas to a gasoline gallon energy equivalent, 126.67 cubic feet or 5.66 pounds of compressed natural gas shall equal one gasoline gallon; or(2) for purposes of converting the energy equivalent of liquefied natural gas to a diesel gallon energy equivalent, 6.06 pounds of liquefied natural gas shall equal one diesel gallon.History: L. 1959, ch. 405, § 3; L. 1973, ch. 402, § 3; L. 1976, ch. 426, § 7; L. 1983, ch. 320, § 8; L. 1989, ch. 209, § 38; L. 2014, ch. 81, § 9; July 1.
KS Stat § 79-3492a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.

79-3492a. Same; alternative method of computing tax; mileage basis; special permit decals. Alternatively to the methods otherwise set forth in this act, upon application to the director on forms prescribed by the director, the tax may be computed on a mileage basis by an LP-gas user. For the purpose of determining the amount of the tax computed on such basis, the number of gallons of LP-gas used on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon which a gallon of LP-gas would propel motor vehicles:Gross weight6,000 pounds or less    12 miles per gallonMore than 6,000 pounds and not more than 12,000 pounds    10 miles per gallonMore than 12,000 pounds and not more than 24,000 pounds    7 miles per gallonMore than 24,000 pounds and not more than 42,000 pounds    6 miles per gallonMore than 42,000 pounds and not more than 66,000 pounds    4 miles per gallonMore than 66,000 pounds    3 miles per gallonThe director shall issue special permit decals for each motor vehicle authorized to pay the tax on a mileage basis.History: L. 1973, ch. 402, § 4; July 1.
KS Stat § 79-3492c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3492c Same; director may require higher mileage rate for a taxpayer.

79-3492c. Same; director may require higher mileage rate for a taxpayer. In authorizing a special LP-gas permit user to pay taxes in advance for the privilege of thereafter purchasing such product tax free without securing another user's permit and performing the functions required of each user, it is expressly provided that if the director determines that taxes paid in advance for a special LP-gas permit user's permit are wholly inadequate to compensate for the taxable gallons being used by the permittee on the public highways, the director may require such permittee to pay taxes based upon a higher mileage rate in the permit user's weight class which if not paid will be cause for revocation of the permit.History: L. 1973, ch. 402, § 6; L. 1983, ch. 330, § 3; Jan. 1, 1984.
KS Stat § 79-3492d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.

79-3492d. Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal. If any motor vehicle on which taxes have been paid in advance by a special LP-gas permit user for which a permit decal has been issued shall, prior to the end of the calendar year, be destroyed, sold, traded or otherwise disposed of, or for any reason the permittee ceases to be the owner or operator thereof, the permittee shall be required to remove such decal and immediately give notice in writing to the director of such destruction, sale or other disposition thereof. Failure to remove such permit decals and to notify the director in writing of such removals as above provided shall be grounds for cancellation of the special LP-gas user permit or for requiring such person to secure a user's license, except that when a motor vehicle upon which the tax has been paid in advance is sold or transferred by one special LP-gas permit user to another special LP-gas permit user or to a person who shall qualify for and obtain a special LP-gas user permit, the director may issue written authority to transfer the decal issued and attached to said motor vehicle and all rights and obligations thereunder to the purchasing special LP-gas permit user in such manner and form as may be required by the director.History: L. 1973, ch. 402, § 7; L. 1983, ch. 330, § 4; Jan. 1, 1984.
KS Stat § 79-3492e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3492e Same; refund of unused portion of advance taxes; affidavit to director.

79-3492e. Same; refund of unused portion of advance taxes; affidavit to director. If a motor vehicle shall be destroyed or sold or transferred so that it shall no longer qualify for the special LP-gas user permit decal, then in that event the owner or operator shall be entitled to a return of the unused portion of the advance taxes theretofore paid to the director for that calendar year. The owner or operator shall submit to the director an affidavit identifying the vehicle, and stating the circumstances entitling him or her to a refund, the initial date of disuse or conversion, the permit and decal number assigned, mileage for the calendar year and all other information reasonably required by the director. Upon receipt of the affidavit and when satisfied as to the circumstances, the director shall cause to be refunded to the owner or operator that portion of his or her tax payment that corresponds to the number of complete months remaining in the calendar year for which the tax has been paid, beginning with the month following the date on which the vehicle was no longer utilized. No refund shall be made if the use of the vehicle ceased within the last month of the calendar year.History: L. 1973, ch. 402, § 8; L. 1983, ch. 330, § 5; Jan. 1, 1984.
KS Stat § 79-3493 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3493 Unlawful sales; signed statement of exclusive nonhighway use.

79-3493. Unlawful sales; signed statement of exclusive nonhighway use. Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of LP-gas to any person who: (a) Is not licensed as a dealer or user of LP-gas; (b) is not the holder of a valid special LP-gas user permit; or (c) who has not first furnished the seller a signed statement that such gas is purchased exclusively for nonhighway use or for use by municipally owned vehicles used primarily for law enforcement purposes and none of the LP-gas purchased or acquired in Kansas on which the Kansas tax has not been paid by the purchaser will be delivered by the purchaser into the fuel supply tanks of motor vehicles. Except as otherwise prescribed by rules and regulations of the secretary of revenue, such statement, when furnished to a licensed dealer, shall be effective as long as the licensed dealer continues to sell and deliver LP-gas to the purchaser, unless the statement is revoked in writing by the purchaser, dealer or director, or unless the dealer has knowledge that some of such fuel is used in a manner contrary to the signed statement. The provisions of this act shall not apply to deliveries made into storage facilities that do not have hoses and transfer equipment capable of filling the supply tank or tanks of a motor vehicle.History: L. 1959, ch. 405, § 4; L. 1973, ch. 402, § 9; L. 1983, ch. 330, § 6; L. 1989, ch. 300, § 2; July 1.
KS Stat § 79-3494 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when.

79-3494. Dual carburetion; presumption of exclusive use of LP-gas, when. Any person who operates a motor vehicle that is equipped to use motor-vehicle fuel and LP-gas interchangeably is presumed to have used LP-gas exclusively in the operation of said vehicle unless proof of the amount of motor-vehicle fuel used is maintained in such form as the director may reasonably require.History: L. 1959, ch. 405, § 5; L. 1973, ch. 402, § 10; July 1.
KS Stat § 79-3495a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.

79-3495a. Sales by licensed dealer to dealer or user; returns and payment of tax. Any LP-gas dealer or LP-gas user, upon application in writing to the director, and at the discretion of the director, with or without the requirement of a bond, may be authorized to purchase on a tax-paid basis from any licensed LP-gas dealer all LP-gas acquired by such dealer or user. Every LP-gas dealer who sells or delivers LP-gas on such basis to LP-gas dealers or LP-gas users, authorized as aforesaid, shall make a return of such tax-paid sales to the director, accompanied by payment of the LP-gas fuel tax on the tax-paid gallonage so sold or delivered. The return and payment shall be made at the same time as the dealer's LP-gas fuel tax return for the month in which the covered sales or deliveries were made.History: L. 1973, ch. 402, § 12; July 1.
KS Stat § 79-3497 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3497 Failure to file report; fraudulent report; investigations; determination of amount due; collection.

79-3497. Failure to file report; fraudulent report; investigations; determination of amount due; collection. Whenever any LP-gas user or LP-gas dealer shall neglect or refuse to make and file any report for any calendar month as required by this act, or shall file an incorrect or fraudulent report, the director shall determine, after an investigation, the number of gallons of LP-gas with respect to which the LP-gas user or LP-gas dealer has incurred liability under this act, for any particular month, months, year or years, and fix the amount of tax and penalties payable by the LP-gas user or LP-gas dealer under this act accordingly. The director shall forthwith take such steps as are necessary for the collection of the amount of tax, penalties and interest due as determined by such investigation. In any action or proceeding for the collection of the tax and any penalties or interest imposed in connection therewith, as assessment by the director of the amount of the tax due and the interest or penalties due to the state shall constitute prima facie evidence of the correctness of the claim of the state and the burden of proof shall be upon the LP-gas user or LP-gas dealer to show the assessment was incorrect and contrary to law.History: L. 1959, ch. 405, § 8; L. 1973, ch. 402, § 14; July 1.