reglab/housing_qa huggingface dataset:
KS Stat § 79-34,117 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,117 Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.

79-34,117. Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required. (a) Except as otherwise provided in this section every commercial motor vehicle leased to an interstate motor fuel user shall be subject to the provisions of this act and rules and regulations in force pursuant thereto, to the same extent and in the same manner as a commercial motor vehicle owned by such interstate motor fuel user.(b) As to any commercial motor vehicle leased to a licensed interstate motor fuel user for 30 days or more and as to motor fuel used and miles traveled, the lessor shall exclude from its reports and liabilities under this act any such commercial motor vehicle and motor fuel used and miles traveled, and any such commercial motor vehicle and motor fuel used and miles traveled shall be included in the reports and liabilities of the lessee.(c) Any commercial motor vehicle owned by a licensed interstate motor fuel user leased for less than 30 days to a licensed interstate motor fuel user, as to such commercial motor vehicle and as to motor fuel used and miles traveled, the lessee shall exclude from its reports and liabilities under this act such commercial motor vehicle and motor fuel used and miles traveled, and any such commercial motor vehicle and motor fuel used and miles traveled shall be included in the reports and liabilities of the lessor.(d) The director may waive the licensing requirements of this act as to any person who has no tax liabilities under this act. Any such waiver shall immediately terminate if the circumstances of such person change in such a way that such person incurs any tax liability under this act. Nothing in this section shall be construed to exempt any interstate motor fuel user from the provisions of K.S.A. 79-34,112, 79-34,113 and 79-34,114, and amendments thereto.(e) A lessor who is regularly engaged in the business of leasing commercial motor vehicles without drivers to others, may elect to be deemed an interstate motor fuel user when such lessor supplies or pays for the motor fuel consumed by such vehicles or makes rentals or other charges calculated to include the cost of fuel used, provided the lessor files proper application with the director. Such lessor shall file a copy of each lease agreement with the director.(f) Any lessee may exclude from fuel use reports, motor vehicles such lessee leases from a lessor who has been deemed an interstate motor fuel user pursuant to this act or amendments thereto.(g) Upon application made by a licensed interstate motor fuel user, the director may approve an agreement between a lessor and lessee which assigns responsibility for paying the tax imposed by this act in a manner different from that established in this section.History: L. 1971, ch. 319, § 10; L. 1982, ch. 417, § 1; L. 1986, ch. 383, § 5; July 1.
KS Stat § 79-34,118 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,118 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.

79-34,118. 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents. Upon application to the director of taxation and payment of the fee prescribed under this section any interstate motor fuel user may obtain a 24-hour motor fuel permit or a 72-hour motor fuel permit which shall authorize one commercial motor vehicle to be operated for a period of 24 hours or 72 hours, respectively, without compliance with the other provisions of the interstate motor fuel use act and in lieu of the tax imposed by K.S.A. 79-34,109, and amendments thereto. The fee for each 24-hour motor fuel permit issued under this section shall be $13. The fee for each 72-hour motor fuel permit issued under this section shall be $25. Motor fuel permits may be purchased in multiples of three upon making proper application and payment of the required fees. The secretary of revenue shall adopt rules and regulations specifying the conditions under which motor fuel permits will be issued and providing for the issuance thereof. The secretary may designate agents or contract with private individuals, firms or corporations to issue such motor fuel permits so that such permits will be obtainable at convenient locations.History: L. 1971, ch. 319, § 11; L. 1977, ch. 304, § 10; L. 1983, ch. 320, § 12; L. 1989, ch. 209, § 44; L. 1989, ch. 209, § 45; L. 1989, ch. 209, § 46; L. 1989, ch. 209, § 47; L. 1999, ch. 137, § 34; L. 2002, ch. 201, § 4; L. 2006, ch. 119, § 1; July 1.
KS Stat § 79-34,119 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,119 Temporary authorization; emergency; rules and regulations.

79-34,119. Temporary authorization; emergency; rules and regulations. Whenever the director is satisfied that unforeseen circumstances of an emergency nature have arisen which require an interstate motor fuel user to operate a commercial motor vehicle in this state and a permit has not been obtained therefor, and if the director is satisfied that prohibition of such operation would cause undue hardship, the director may provide the interstate motor fuel user with temporary authorization for the operation of such commercial motor vehicle. The conditions for the issuance of any such temporary authorization shall be established by rules and regulations adopted by the secretary of revenue.History: L. 1971, ch. 319, § 12; Jan. 1, 1972.
KS Stat § 79-34,120 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,120 Vehicles not subject to provisions of act.

79-34,120. Vehicles not subject to provisions of act. Nothing in this act shall apply to any vehicle operated by or for: (a) This state or any of its agencies or subdivisions, or (b) the United States or any of its agencies, or (c) any agency of two or more states, or (d) any agency of one or more states and the United States. Nothing in this act shall apply to any school bus as defined by the laws of this state operated by, for or on behalf of a state, any subdivision thereof, or any private or privately operated school or schools. Nothing in this act shall apply to any vehicle having farm registration issued under authority of K.S.A. 8-143, and amendments thereto.History: L. 1971, ch. 319, § 13; L. 1980, ch. 321, § 1; L. 1985, ch. 44, § 2; L. 2005, ch. 16, § 1; July 1.
KS Stat § 79-34,121 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing.

79-34,121. Suspension or revocation of registration, permit or other evidence of right; hearing. In addition to any one or more other penalties imposed under this act, the director, after notice and hearing in accordance with the provisions of the Kansas administrative procedure act, may suspend or revoke any registration, permit or other evidence of right issued by the director under this act, of any interstate motor fuel user guilty of violation of any provision of this act or any rule or regulation adopted under authority thereof.History: L. 1971, ch. 319, § 14; L. 1988, ch. 356, § 341; July 1, 1989.
KS Stat § 79-34,122 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,122 Unlawful acts by interstate motor fuel users; penalties.

79-34,122. Unlawful acts by interstate motor fuel users; penalties. (a) Any person who willfully makes a false statement orally, or in writing, or knowingly presents a fraudulent receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this act shall be guilty of a misdemeanor, and: (1) For a first conviction thereof shall be fined not more than $500 or imprisoned in the county jail for not more than 30 days, or by both such fine and imprisonment; and (2) for a second or subsequent conviction thereof, within two years thereafter, shall be fined not more than $1,000 or imprisoned in the county jail for not more than 30 days, or by both such fine and imprisonment.(b) Any interstate motor fuel user who engages in operations within this state without a valid license, motor fuel permit or temporary authorization issued by the director shall pay a fine in accordance with K.S.A. 8-2118, and amendments thereto.History: L. 1971, ch. 319, § 15; L. 1980, ch. 44, § 4; L. 2004, ch. 114, § 9; L. 2006, ch. 119, § 2; July 1.
KS Stat § 79-34,123 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,123 Administration and enforcement of act; rules and regulations.

79-34,123. Administration and enforcement of act; rules and regulations. The director shall administer and enforce the provisions of this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. In the performance of his or her duties under this act, the director may call upon the peace officers of this state to perform their several duties within their respective jurisdictions.History: L. 1971, ch. 319, § 16; L. 1972, ch. 342, § 111; July 1.
KS Stat § 79-34,124 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,124 Tax liability determined in absence of records; assessment.

79-34,124. Tax liability determined in absence of records; assessment. In the absence of adequate records of any interstate motor fuel user showing the number of miles operated in this state, the number of miles operated in all states and the total number of gallons of motor fuel used, the director shall determine, from all relevant information available to him or her, the tax liability under this act of such interstate motor fuel user, and shall assess the amount so determined against such interstate motor fuel user, and the amount so assessed, together with penalties and interest, shall be the tax liability under this act of such interstate motor fuel user.History: L. 1971, ch. 319, § 17; Jan. 1, 1972.
KS Stat § 79-34,125 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,125 Citation of act.

79-34,125. Citation of act. This act may be cited as the "interstate motor fuel use act."History: L. 1971, ch. 319, § 18; Jan. 1, 1972.
KS Stat § 79-34,126 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.

79-34,126. Disposition of moneys; international fuel tax agreement clearing fund. (a) All amounts collected under the interstate motor fuel use act 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.(b) All amounts collected under the international fuel tax agreement 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 to the credit of the international fuel tax agreement clearing fund which is hereby created. Payments due and owing to member jurisdictions under the international fuel tax agreement and refunds for overpayment of tax shall be made from such fund. The director shall reconcile such clearing fund monthly with balances remitted monthly in accordance with the provisions of subsection (a). The funds in the international fuel tax agreement clearing fund shall be invested in the same manner as provided in K.S.A. 68-2324, and amendments thereto, and all earnings shall be deposited in the state treasury and credited to the state highway fund.History: L. 1971, ch. 319, § 19; L. 1983, ch. 320, § 13; L. 1989, ch. 209, § 48; L. 1992, ch. 93, § 1; L. 1999, ch. 137, § 35; L. 2001, ch. 5, § 459; July 1.
KS Stat § 79-34,127 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,127 Invalidity of part.

79-34,127. Invalidity of part. If any provisions 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. 1971, ch. 319, § 20; Jan. 1, 1972.
KS Stat § 79-34,128 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,128 Delinquent tax; lien.

79-34,128. Delinquent tax; lien. Whenever the tax imposed by this act has been delinquent for a period of more than 30 days, the director may file a lien as provided for in K.S.A. 79-3413, and amendments thereto, in an amount equal to all tax, penalties and interest owing under this act.History: L. 1986, ch. 383, § 6; July 1.
KS Stat § 79-34,129 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,129 Collection of delinquent taxes under interstate motor fuel use act.

79-34,129. Collection of delinquent taxes under interstate motor fuel use act. (a) 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 interstate motor fuel use act, K.S.A. 79-34,108 et seq., and amendments thereto.(b) This section shall be a part of and supplemental to, the interstate motor fuel use act, K.S.A. 79-34,1,108 [79-34,108] et seq., and amendments thereto.History: L. 1995, ch. 262, § 13; July 1.
KS Stat § 79-34,141 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,141 Rates of tax per gallon on vehicle fuels.

79-34,141. Rates of tax per gallon on vehicle fuels. 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, other than compressed natural gas and liquefied natural gas, $.23 per gallon, or fraction thereof;(4) on E85 fuels, $.17 per gallon, or fraction thereof;(5) on compressed natural gas, $.24 per gallon, or fraction thereof; and(6) on liquefied natural gas, $.26 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; L. 2010, ch. 156, § 36; L. 2014, ch. 81, § 11; July 1.
KS Stat § 79-34,142 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,142 Distribution of proceeds of vehicle fuel taxes.

79-34,142. Distribution of proceeds of vehicle fuel taxes. The state treasurer shall credit amounts received pursuant to K.S.A. 79-3408, 79-3408c, 79-3491a, 79-3492 and 79-34,118, and amendments thereto, as follows: To the state highway fund 66.37% and to the special city and county highway fund 33.63%.History: L. 1983, ch. 320, § 14; L. 1989, ch. 209, § 53; L. 1992, ch. 106, § 31; L. 1999, ch. 137, § 37; L. 2002, ch. 201, § 6; L. 2010, ch. 156, § 37; June 3.
KS Stat § 79-34,159 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,159 Expiration date of incentives.

79-34,159. Expiration date of incentives. The provisions of K.S.A. 79-34,155 through 79-34,158, and amendments thereto, shall expire on July 1, 2016.History: L. 2006, ch. 137, § 5; July 1.
KS Stat § 79-34,164 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,164 Expiration date of incentives.

79-34,164. Expiration date of incentives. The provisions of K.S.A. 79-34,160 through 79-34,163, and amendments thereto, shall expire on July 1,  2018.History: L. 1987, ch. 388, § 5; L. 1990, ch. 356, § 1; L. 1993, ch. 50, § 1; L. 1997, ch. 4, § 1; L. 2001, ch. 53, § 4; L. 2011, ch. 23, § 3; July 1.
KS Stat § 79-34,165 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,165 International fuel tax agreements; rules and regulations.

79-34,165. International fuel tax agreements; rules and regulations. (a) The secretary of revenue may enter into international fuel tax agreements on behalf of the state of Kansas with the appropriate authorities of other states for the collection and refund of interstate fuel taxes levied pursuant to K.S.A. 79-34,108 through 79-34,128, and amendments thereto.(b) The reporting requirements provided in the international fuel tax agreement shall take precedence over the reporting requirements provided in K.S.A. 79-34,108 through 79-34,128, and amendments thereto.(c) Where the international fuel tax agreement and the provisions of K.S.A. 79-34,108 through 79-34,128, and amendments thereto, address the same matters, the provisions of the agreement shall take precedence.(d) The secretary of revenue may adopt rules and regulations to implement the provisions of the international fuel tax agreement.(e) A current copy of the international fuel tax agreement shall be maintained by the Kansas department of revenue.(f) Interstate motor fuel users of a nonmember of the international fuel tax agreement shall be subject to the provisions of K.S.A. 79-34,108 through 79-34,128, and amendments thereto.History: L. 1990, ch. 341, § 1; Jan. 1, 1991.
KS Stat § 79-34,170 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,170 Definitions.

79-34,170. Definitions. As used in K.S.A. 79-34,170 through 79-34,175, and amendments thereto:(a) "Biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from vegetable oils or animal fats and that meets the specifications adopted by rules and regulations of the secretary of agriculture pursuant to K.S.A. 55-442, and amendments thereto. Such specification shall meet American society for testing and materials specification D6751-07 for biodiesel fuel (B100) blend stock for distillate fuels, but may be more stringent regarding biodiesel quality and usability than specification D6751-07;(b) "diesel" means any liquid, other than gasoline and biodiesel, which is used as fuel for use in an internal combustion engine and ignited by pressure without the presence of an electric spark;(c) "gasoline" means any liquid product sold as motor fuel for use in a spark-ignition internal combustion engine;(d) "motor fuel" means any inflammable liquid by whatever name such liquid shall be known or sold, which is used, or practically or commercially usable, either alone or when mixed or combined in an internal combustion engine for the generation of power;(e) "motor fuel pump" means a commercial measuring device used to measure and dispense motor fuel or special fuels on a retail basis at a fixed retail motor fuel site;(f) "renewable fuels" means a combustible liquid derived from grain starch, oil seed, animal fat or other biomass; or produced from biogas source, including any nonfossilized, decaying, organic matter which is capable of powering spark-ignition machinery; and(g) "retail dealer" means a licensed seller of motor fuel or special fuels at retail at a fixed retail motor fuel site.History: L. 2007, ch. 180, § 7; July 1.
KS Stat § 79-34,171 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.

79-34,171. Kansas retail dealer incentive fund; transfers from state general fund; purposes. (a) On January 1, 2009, and quarterly thereafter, the director of accounts and reports shall transfer $400,000 from the state general fund to the Kansas retail dealer incentive fund, except that no moneys shall be transferred pursuant to this section from the state general fund to the Kansas retail dealer incentive fund during the fiscal years ending June 30, 2021, June 30, 2022, or June 30, 2023. On and after July 1, 2009, the unobligated balance in the Kansas retail dealer incentive fund shall not exceed $1.5 million. If the unobligated balance of the fund exceeds $1.1 million at the time of a quarterly transfer, the transfer shall be limited to the amount necessary for the fund to reach a total of $1.5 million.(b) There is hereby created in the state treasury the Kansas retail dealer incentive fund. All moneys in the Kansas retail dealer incentive fund shall be expended by the secretary of the department of revenue for the payment of incentives to Kansas retail dealers who sell and dispense renewable fuels or biodiesel through a motor fuel pump in accordance with the provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto.(c) All moneys remaining in the Kansas retail dealer incentive fund upon the expiration of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, shall be credited by the state treasurer to the state general fund.History: L. 2007, ch. 180, § 8; L. 2010, ch. 165, § 156; L. 2011, ch. 118, § 189; L. 2012, ch. 175, § 166; L. 2013, ch. 136, § 278; L. 2015, ch. 104, § 248; L. 2017, ch. 104, § 241; L. 2019, ch. 68, § 180; L. 2020, ch. 5, § 170; L. 2021, ch. 98, § 188; May 17.
KS Stat § 79-34,174 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,174 Electronic filing for incentive; rules and regulations.

79-34,174. Electronic filing for incentive; rules and regulations. (a) The retail dealer shall file electronically for the incentive for selling or dispensing of renewable fuels or biodiesel beginning January 1, 2009, and quarterly thereafter in the manner required by the department of revenue. The retail dealer shall file such information as the secretary of revenue may require by rules and regulations, but shall include the total number of gallons of renewable fuels or biodiesel sold.(b) The secretary of revenue may adopt rules and regulations necessary to administer the provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, including the development of a procedure for the payment of the incentive on a pro rata basis if the unobligated balance in the fund is insufficient to pay all incentives.History: L. 2007, ch. 180, § 11; July 1.
KS Stat § 79-34,175 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-34,175 Annual report to legislature of incentives claimed and fuels sold.

79-34,175. Annual report to legislature of incentives claimed and fuels sold. The secretary of revenue shall annually submit a written report to the house appropriations and energy and utilities committees and to the senate ways and means and agriculture committees, or the successors to those committees, beginning with the 2010 legislative session. The report shall contain information regarding the amount of incentives claimed and paid pursuant to K.S.A. 79-34,170 through 79-34,175, and amendments thereto, and information regarding the amount of renewable fuels and biodiesel sold in the state. The secretary also may include in the report any recommendations for changes to law necessary to implement K.S.A. 79-34,170 through 79-34,175, and amendments thereto.History: L. 2007, ch. 180, § 12; July 1.