reglab/housing_qa huggingface dataset:
KS Stat § 79-3425f (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3425f Special city and county highway fund; revenue for public transportation.

79-3425f. Special city and county highway fund; revenue for public transportation. (a) The board of county commissioners of any county may use for the purpose of public transportation not to exceed 10% of the moneys such county receives under K.S.A. 79-3425c, and amendments thereto, except that such limitation shall not apply to moneys received by a county that the county is required to distribute to a city or a township.(b) The governing body of any city may use for the purpose of public transportation not to exceed 10% of the moneys such city receives under K.S.A. 79-3425c, and amendments thereto.(c) The township board of any township may use for the purpose of public transportation not to exceed 10% of the moneys such township receives under K.S.A. 79-3425c, and amendments thereto.(d) This section shall be supplemental to K.S.A. 79-3425c, and amendments thereto.History: L. 1982, ch. 387, § 1; July 1.
KS Stat § 79-3425g (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3425g Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.

79-3425g. Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund. The governing body of any city is hereby authorized to issue revenue bonds to finance the cost of construction, reconstruction, alteration, repair and maintenance of the streets and highways of such city. Such bonds shall be payable solely from the revenue allocated to the city from the special city and county highway fund pursuant to K.S.A. 79-3425c, and amendments thereto. Such bonds shall not constitute a general obligation of the city and shall not be subject to any debt limitations of the city. Such bonds shall be negotiable instruments and shall be registered, executed and subject to all other terms as provided by ordinance of the city and shall bear interest at a rate not to exceed the maximum rate prescribed by K.S.A. 10-1009. The provisions of K.S.A. 10-113 shall not apply to any bonds issued pursuant to this section.All bonds issued pursuant to this section and all income or interest therefrom shall be exempt from all state taxes.History: L. 1982, ch. 414, § 2; L. 2010, ch. 44, § 36; July 1.
KS Stat § 79-3425i (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3425i Transfers from state general fund to special city and county highway fund, limitation.

79-3425i. Transfers from state general fund to special city and county highway fund, limitation. On January 15 and July 15 of each year, the director of accounts and reports shall transfer a sum equal to the total taxes collected under the provisions of K.S.A. 79-6a04 and 79-6a10, and amendments thereto, and annual commercial vehicle fees collected pursuant to K.S.A. 2021 Supp. 8-143m, and amendments thereto, and credited to the state general fund during the six months next preceding the date of transfer, from the state general fund to the special city and county highway fund, created by K.S.A. 79-3425, and amendments thereto, except that: (1) Such transfers are subject to reduction under K.S.A. 75-6704, and amendments thereto; (2) no moneys shall be transferred from the state general fund to the special city and county highway fund during state fiscal year 2021, state fiscal year 2022 or state fiscal year 2023; and (3) all transfers under this section shall be considered to be demand transfers from the state general fund.History: L. 1979, ch. 325, § 4; L. 1988, ch. 380, § 5; L. 1990, ch. 28, § 17; L. 1990, ch. 350, § 10; L. 1993, ch. 292, § 74; L. 1994, ch. 239, § 8; L. 1995, ch. 199, § 9; L. 1996, ch. 191, § 154; L. 1997, ch. 123, § 115; L. 1998, ch. 203, § 165; L. 1999, ch. 132, § 95; L. 2000, ch. 130, § 105; L. 2001, ch. 144, § 169; L. 2001, ch. 216, § 67; L. 2002, ch. 204, § 163; L. 2003, ch. 3, § 23; L. 2003, ch. 138, § 128; L. 2004, ch. 123, § 175; L. 2005, ch. 174, § 185; L. 2006, ch. 142, § 163; L. 2007, ch. 167, § 199; L. 2008, ch. 131, § 170; L. 2009, ch. 2, § 90; L. 2009, ch. 124, § 144; L. 2009, ch. 144, § 86; L. 2010, ch. 165, § 154; L. 2011, ch. 118, § 187; L. 2012, ch. 87, § 10; L. 2012, ch. 175, § 164; L. 2013, ch. 136, § 276; L. 2015, ch. 104, § 246; L. 2017, ch. 104, § 240; L. 2019, ch. 68, § 179; L. 2020, ch. 5, § 169; L. 2021, ch. 98, § 187; May 17.
KS Stat § 79-3426 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3426 Information to other states.

79-3426. Information to other states. (a) The director, upon the request of the official of any other state entrusted with the enforcement of the motor-vehicle-fuels tax law of such other state, may forward to such official any information which the director may have in the director's possession relative to the manufacture, receipt, sale, delivery, use, transportation or shipment by any person of liquid fuels, and the director, upon request of any distributor, importer, exporter or retailer holding a valid license, shall furnish to such distributor, importer, exporter or retailer a list of the names and addresses of all the persons holding distributor's, importer's, exporter's or retailer's licenses issued and outstanding in this state.(b) The director, upon the request of the official entrusted with the enforcement of the fuel tax laws of any other state, the District of Columbia, the United States, its territories and possessions, the provinces of the Dominion of Canada, may forward to such official any information which the director may have in the director's possession relative to the manufacture, receipt, importation, sale, delivery, use, transportation or shipment by any person of special fuel as defined in this act.History: L. 1933, ch. 317, § 26; L. 1992, ch. 106, § 22; L. 1995, ch. 262, § 40; L. 2006, ch. 81, § 9; April 13.
KS Stat § 79-3428 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3428 Invalidity of part.

79-3428. 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 other persons or circumstances shall not be affected thereby.History: L. 1933, ch. 317, § 28; May 1.
KS Stat § 79-3453 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.

79-3453. Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when. Any person who uses any motor-vehicle fuels or special fuels on which the motor-fuel or special fuel tax has been paid for use in school buses or for any purpose other than operating motor vehicles on the public highways, such person shall be entitled to be refunded the tax paid upon complying with the requirements of this act. Such person shall not be entitled to a refund of such tax unless the amount of the refund exceeds $25. The words "licensed distributor," as used in this act, shall also include a licensed importer.History: L. 1949, ch. 486, § 1; L. 1984, ch. 360, § 2; L. 1992, ch. 106, § 23; L. 1993, ch. 182, § 2; L. 1995, ch. 262, § 41; July 1.
KS Stat § 79-3454 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3454 Refund permit; application; contents; fee; duties of director.

79-3454. Refund permit; application; contents; fee; duties of director. Every person who desires to be eligible to receive motor-vehicle-fuels or special fuels tax refund, before making any claim for a refund, shall make written application, upon a form furnished by the director, for a permit to obtain such refunds. Such application shall be filed with the director and shall be signed by the applicant or an agent of the applicant, if such agent is authorized to do so in writing by the applicant and in such event the written authorization of the applicant shall be filed with and attached to the application. The application shall contain the name of the applicant and show whether applicant is an individual, corporation, partnership or association, applicant's address and occupation, the uses to which the applicant intends to put such motor-vehicle fuel or special fuel upon which a refund will be claimed, the make and model and other mechanical description of machinery in which motor fuels upon which a refund will be claimed are to be used, and, if the applicant is engaged in farming, the location of the farm and the number of acres under cultivation or to be cultivated, and if such motor-vehicle fuels or special fuels are to be used in a manufacturing or industrial process, the application shall state the nature and kind of process. Such application shall also include the storage capacity for motor-vehicle fuels or special fuels subject to claim for tax refunds, storage capacity for motor-vehicle fuels or special fuels used on public highways, and a list of the cars and trucks, including make and model, owned and operated by the applicant in which is used motor-vehicle fuel or special fuel on which refunds may not be claimed when used on the highway.The application shall be accompanied by a fee of $6. The director shall remit all such fees 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 state general fund. Upon investigation by the director, if the statements contained in the application shall be found to be true, and if the director shall be satisfied that the application is made in good faith, the director shall issue to the applicant a refund permit specifying the terms and conditions under which refunds shall be made. The permit so issued shall contain a number to be given to each applicant and shall be in such form as may be prescribed by the director. Such permit shall not be transferable and shall be issued for a period of three years and shall be good for purchases and deliveries made either prior to or during the period for which issued.History: L. 1949, ch. 486, § 2; L. 1953, ch. 445, § 3; L. 1957, ch. 429, § 28; L. 1959, ch. 398, § 1; L. 1975, ch. 505, § 1; L. 1991, ch. 285, § 1; L. 1992, ch. 106, § 24; L. 1993, ch. 182, § 3; L. 2001, ch. 5, § 455; July 1.
KS Stat § 79-3455 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3455 Cancellation of refund permit, when.

79-3455. Cancellation of refund permit, when. If any claimant for refund makes any false statement on any application for a permit or upon any claim for a refund, or if any recipient of a permit to obtain motor-vehicle tax refunds, uses refund tax motor-vehicle fuels or special fuels in any motor vehicle, except for a school bus, upon the public highways of the state of Kansas, the director shall forthwith cancel the permit of such person.History: L. 1949, ch. 486, § 3; L. 1992, ch. 106, § 25; L. 1995, ch. 262, § 42; July 1.
KS Stat § 79-3456 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3456 Invoice by licensed distributors or retailers; contents; copies.

79-3456. Invoice by licensed distributors or retailers; contents; copies. (a) At the time of making each delivery of motor-vehicle fuel or special fuel upon which a refund of the tax may be claimed, the licensed distributor or licensed retailer delivering the same shall make out an invoice which shall contain a serial number which shall not be repeated through any one calendar year, and which shall state the following:(1) The name of the distributor or retailer (printed or rubber stamped) selling the refund motor fuel;(2) the name of the purchaser;(3) the number of gallons of motor-vehicle fuel containing less than 10% agricultural ethyl alcohol thus purchased and delivered;(4) the number of gallons of motor-vehicle fuels containing 10% or more of agricultural ethyl alcohol thus purchased and delivered;(5) the date and place of delivery;(6) the number of gallons of special fuel purchased and delivered; and(7) the price paid for such motor-vehicle fuel or special fuel.(b) The invoice prepared by a distributor or retailer shall be made out in triplicate unless the invoice is generated by automated procedures approved by the director. One copy of each invoice made out in triplicate shall be delivered to the purchaser at the time of purchase. Upon receiving payment in full for such motor-vehicle fuel or special fuel the distributor or retailer shall receipt for payment on the original invoices. A duplicate shall be retained by the distributor or retailer for a period of three years and shall be subject to examination by the director. Carbon or contact-type paper shall be used in making the first and second duplicate invoices unless the invoice is generated by automated procedures approved by the director.(c) Invoices generated by automated procedures approved by the director shall be made out in duplicate. The original of each such invoice shall be delivered to the purchaser and upon receiving payment for such motor-vehicle fuel or special fuel the distributor or retailer shall receipt for payment on another original invoice. Duplicates of all such invoices shall be retained by the distributor or retailer for a period of three years.(d) If the invoice of any distributor or retailer is not printed in triplicate or does not meet the requirements of this section then such distributor or retailer shall use the uniform invoice prepared and furnished free of cost by the director as provided in this act.History: L. 1949, ch. 486, § 4; L. 1959, ch. 398, § 2; L. 1979, ch. 324, § 4; L. 1984, ch. 360, § 3; L. 1992, ch. 106, § 26; L. 1993, ch. 182, § 4; L. 1995, ch. 262, § 43; July 1.
KS Stat § 79-3457 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3457 Same; invoice blanks; records by director.

79-3457. Same; invoice blanks; records by director. The director shall issue free of cost the blank invoices required by this act to those distributors or retailers who do not provide their own invoices approved by the director. The director shall keep accurate records of all invoices issued and furnished to each licensed distributor or licensed retailer, and the licensed distributor or retailer shall, at all times, account for all such invoices received by such distributor or retailer. The director shall not issue any additional invoices to a licensed distributor or licensed retailer until such distributor or retailer has made proper accounting for such invoices issued to such distributor or retailer. The invoices shall not be transferable or assignable unless such transfer or assignment is authorized by the director.History: L. 1949, ch. 486, § 5; L. 1995, ch. 262, § 44; July 1.
KS Stat § 79-3458 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3458 Claim for refund; time for filing; contents; signature.

79-3458. Claim for refund; time for filing; contents; signature. After purchasing or acquiring for use motor-vehicle fuel or special fuel upon which refund of the tax may be due, a purchaser and claimant may file with the director a claim on a form furnished by the director. Such claim for refund must be filed within one year after the date of purchase of the motor-vehicle fuels or special fuels on which a tax refund is claimed. The claim shall show or include the following:(1) The name, post office address and the refund permit number of the claimant;(2) the total number of gallons of motor-vehicle fuel or special fuel purchased as supported by original invoices or automated invoices or self-generated lists approved by the director that show the price of such motor-vehicle fuel or special fuel in full, including the motor-vehicle fuel or special fuel tax. If an original invoice is lost or destroyed, a statement to that effect shall accompany the claim for refund and such statement shall also set forth the date of delivery, the serial number of the invoice, number of gallons of motor-vehicle fuel or special fuel purchased and the name of the distributor or retailer from whom purchased; and if the director finds that the invoice was originally properly issued and that the claim is otherwise regular, the director shall allow such claim for refund;(3) the amount of the claim; and(4) if motor-vehicle fuel or special fuel for motor vehicles using the public highways is generally purchased for delivery directly to the fuel tank of such vehicles, the name of the dealer from whom the greater portion of such purchases are made.All applications for refunds furnished by the director shall contain a printed warning clause. Every such application for refund if made by an individual shall be signed by the claimant and if the claimant is a corporation or association it shall be signed by one of the principal officers of the corporation or association and in the case of a partnership, by one of the partners.History: L. 1949, ch. 486, § 6; L. 1959, ch. 398, § 3; L. 1972, ch. 377, § 1; L. 1975, ch. 505, § 2; L. 1992, ch. 106, § 27; L. 1995, ch. 262, § 45; L. 2004, ch. 173, § 15; July 1.
KS Stat § 79-3459 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3459 Payment of refunds; notice of denial or delay.

79-3459. Payment of refunds; notice of denial or delay. Upon receipt of a claim for refund by the director if the director shall find that the same is complete and as required by law, and is satisfied that such refund is due, the director, within 20 days after receiving the same, shall certify to the director of accounts and reports the name and address of the claimant and the amount of the refund due, and within 10 days thereafter the director of accounts and reports shall draw a warrant so certified on the treasurer of state and against the motor-vehicle fuel or special fuel tax refund fund to the claimant of such refund, except that if the director, director of accounts and reports and state treasurer shall agree that payments of refunds could be made more expeditiously if the warrants on the state treasurer were written in the office of the director, then the director may draw such warrants and the signatures of the director of accounts and reports and state treasurer required thereon shall be placed thereon by an employee or agent appointed by the director of accounts and reports and state treasurer but whose compensation shall be paid by the director of taxation from the revenue administration fee fund.All such warrants shall be mailed by the director to the claimant within 30 days after the receipt of the claim for refund in payment of which such warrant is issued. In the event a claim for refund be denied, the director shall notify the claimant by mail within 20 days after the claim is received in the director's office, except that in the event the claim for refund is insufficient or the director shall be of the opinion that additional information is required before approving or rejecting such claim for refund, the director, within 20 days, shall notify the claimant the reason for the delay but the director in such cases shall either approve or reject the claim for refund within 50 days after the date the original claim for refund was received by the director.History: L. 1949, ch. 486, § 7; L. 1992, ch. 106, § 28; July 1, 1993.
KS Stat § 79-3460 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3460 Assignments prohibited; payment in case of death.

79-3460. Assignments prohibited; payment in case of death. No permit, invoice, or claim for refund shall be assigned. A permit may continue to be valid, in case of the death of the original permit holder, for the unexpired term of such permit. In case of death of the applicant or purchaser, refund payment shall be made to his or her spouse, heirs, or estate. Personal representatives of any deceased permit holder may apply for and receive refund payments on purchases made prior to the death of such permit holder or upon purchases made during the remainder of the term of the permit.History: L. 1949, ch. 486, § 8; Jan. 1, 1950.
KS Stat § 79-3461 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3461 Refund revolving fund.

79-3461. Refund revolving fund. A revolving fund designated as the motor-vehicle fuel tax refund fund not to exceed one million dollars ($1,000,000) shall be set apart and maintained by the director from the motor-vehicle fuel tax collected under the provisions of article 34 of chapter 79 of the General Statutes of 1935 and the 1947 Supplement thereto and acts amendatory thereof or supplemental thereto, and held by the state treasurer for the payment of all refunds authorized by this act.History: L. 1949, ch. 486, § 9; Jan. 1, 1950.
KS Stat § 79-3462 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3462 Actions to recover refunds.

79-3462. Actions to recover refunds. The director, in the name of the state of Kansas, may bring and maintain a civil action to recover from any person illegally obtaining the payment of a refund claim the amount of such payment.History: L. 1949, ch. 486, § 12; Jan. 1, 1950.
KS Stat § 79-3462a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.

79-3462a. Importers of motor-vehicle fuels or special fuels; claim for refund; limitations. No claim for refund of tax imposed by the Kansas motor-fuel tax law based upon any decision of the Kansas supreme court or any federal court that importers are not subject to any provision of the motor-fuel tax law, including, but not limited to, the remittance and payment provisions of the motor-fuel tax law, shall be allowed for tax paid prior to the date of such decision.History: L. 2006, ch. 81, § 12; April 13.
KS Stat § 79-3463 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3463 Operating nonhighway vehicles on highways, when.

79-3463. Operating nonhighway vehicles on highways, when. For the purpose of this act the movement on the highways of motor vehicles primarily designed or operated for nonhighway use from one location where motor-vehicle fuels or special fuels will be used for nonhighway purposes to another such location shall not be construed to be operating or propelling motor vehicles on the public highways.History: L. 1949, ch. 486, § 13; L. 1992, ch. 106, § 29; July 1, 1993.
KS Stat § 79-3464 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 34 - Motor Vehicle Fuel Taxes|79-3464 Act supplemental.

79-3464. Act supplemental. This act shall be construed as supplemental to and as part of the motor-fuel tax law of this state.History: L. 1949, ch. 486, § 14; Jan. 1, 1950.