reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1972.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1972.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1972.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1972.
2023 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.
2023 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; January 1, 1972.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1991.
2023 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.