reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3419 Enforcement of act; rules and regulations.

79-3419.
Enforcement of act; rules and regulations.
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. In the performance of the director's duties, the director of taxation may call upon the law enforcement officers of this state to perform their several duties within their respective jurisdiction, and it shall be the duty of each such law enforcement 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 taxes, penalties or interest, arising under the provisions of this act. The director of taxation may request of the attorney general the aid and assistance of the Kansas bureau of investigation for investigation of special cases. The director of taxation, the director of vehicles and the attorney general shall communicate to each other all information received concerning violations of the provisions of the motor-fuel tax law and also all information concerning suspected violations which in the opinion of any one of them requires investigation.
The director of taxation shall designate auditors, appointed in writing by the director, to engage in the enforcement of the provisions hereof. Such auditors shall check distributors, retailers, refund permit holders or any person who uses, stores, transports, sells or delivers liquid fuels, motor-vehicle fuels or special fuels to insure strict compliance with the provisions of the motor-fuel tax law. The director or such auditor shall have authority to administer oaths, issue subpoenas, compel the attendance of witnesses and the production of books, papers, accounts, documents and testimony.
In case of disobedience on the part of any person to comply with any subpoena issued hereunder, or the refusal of any witness to testify to any matter regarding which such person may be lawfully interrogated, it shall be the duty of the district court of the proper county, or the judge thereof on application of such director or auditor to compel obedience by proceedings for contempt, as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.
History: L. 1933, ch. 317, § 19; L. 1941, ch. 380, § 2; L. 1949, ch. 484, § 5; L. 1972, ch. 342, § 107; L. 1992, ch. 106, § 17; L. 1995, ch. 262, § 38; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3421 Rewards for information of unlawful evasion of tax.

79-3421.
Rewards for information of unlawful evasion of tax.
The director is hereby authorized to pay out of any available funds in the revenue administration fee fund, hereinafter provided, to any person, other than a public officer or employee, who shall first furnish the director information of violation by any person of any of the provisions of this act, involving unlawful evasion of any motor-vehicle-fuels or special fuels tax, such sum as the director may deem proper, not exceeding 10% of the amount of tax so evaded or sought to be evaded; but such amount shall only be paid upon the sworn voucher of the claimant therefor and after collection of delinquent tax shall have been effected, or the person complained against shall have been convicted of violation of some provision of this act.
History:
L. 1933, ch. 317, § 21; L. 1992, ch. 106, § 19; July 1, 1993.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3424 Exempt from other taxes.

79-3424.
Exempt from other taxes.
The business of using, manufacturing or selling of motor-vehicle fuels or special fuels shall not be subject to any excise, license, privilege or occupation tax other than the one herein imposed, whether such tax be imposed by the state of Kansas or by any municipal corporation or other political subdivision of this state; and no municipal corporation, or other political subdivision of this state, shall levy or collect any tax upon, or measured by, the sale, receipt, importation, distribution or use of motor-vehicle fuel or special fuel, or any excise, license, privilege, or occupational tax upon the business of manufacturing, using, selling or delivering motor-vehicle fuels or special fuels.
History:
L. 1933, ch. 317, § 24; L. 1992, ch. 106, § 21; L. 2006, ch. 81, § 8; April 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3425 Payment into state treasury; distribution of proceeds of tax.

79-3425.
Payment into state treasury; distribution of proceeds of tax.
All of the amounts collected under the motor-fuel tax law and amendments thereto, except amounts collected pursuant to K.S.A. 79-3408c, 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 amount as the director shall order in the motor-vehicle fuel tax refund fund to be used for the purpose of paying motor-vehicle fuel tax refunds as provided by law. The state treasurer shall credit the remainder of such amounts as follows: To the state highway fund amounts specified in K.S.A. 79-34,142, and amendments thereto, to a special city and county highway fund which is hereby created, amounts specified in K.S.A. 79-34,142, and amendments thereto, to be apportioned and distributed in the manner provided in K.S.A. 79-3425c, and amendments thereto, and to the current production account and the new production account of the Kansas qualified agricultural ethyl alcohol producer incentive fund, which is hereby created in the state treasury, in the amount and in the manner specified in K.S.A. 79-34,161, and amendments thereto, to be expended in the manner provided in K.S.A. 79-34,162, and amendments thereto.
History: L. 1933, ch. 317, § 25; L. 1949, ch. 484, § 6; L. 1957, ch. 429, § 23; L. 1969, ch. 462, § 3; L. 1970, ch. 397, § 6; L. 1970, ch. 398, § 3; L. 1972, ch. 252, § 13; L. 1974, ch. 441, § 1; L. 1975, ch. 427, § 249; L. 1976, ch. 426, § 3; L. 1979, ch. 325, § 5; L. 1979, ch. 323, § 5; L. 1983, ch. 320, § 3; L. 1987, ch. 388, § 7; L. 1999, ch. 137, § 29; L. 2001, ch. 5, § 454; L. 2001, ch. 167, § 9; July 1.
2023 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.
2023 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.
2023 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. 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 2023, state fiscal year 2024 or state fiscal year 2025; 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; L. 2022, ch. 81, § 187; L. 2023, ch. 82, § 184; May 8.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1950.
2023 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; January 1, 1950.
2023 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; January 1, 1950.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3464a Dyed special fuels; unlawful use; exceptions; penalties.

79-3464a.
Dyed special fuels; unlawful use; exceptions; penalties.
(a) It shall be unlawful to operate or cause to be operated in this state a motor vehicle with special fuel that contains any quantity of dye or marker as prescribed pursuant to 26 U.S.C. 4082 in the fuel supply tank of the motor vehicle. This subsection does not apply to persons operating or causing to be operated motor vehicles that have received fuel into the fuel supply tanks outside of this state in a jurisdiction that does not prohibit dyed special fuel of that color and type in the fuel supply tank of motor vehicles.
(b) In addition to penalties prescribed under K.S.A. 79-3464e, the director shall collect or cause to be collected from the owners or operators of motor vehicles the tax as provided in K.S.A. 79-3408, and amendments thereto, for each gallon of dyed special fuel delivered into the fuel supply tank of a motor vehicle while in this state. In addition, the seller of the special fuel is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for a taxable purpose.
(c) In addition to those persons and agencies responsible for the enforcement of the criminal laws of this state, the director, any deputy or agent appointed in writing by the director, may conduct inspections to determine compliance with this section. The director, any deputy or agent shall have the same power and authority as provided in K.S.A. 79-3420, and amendments thereto.
(d) The director shall approve all equipment and facilities used to test dyes, markers and the chemical composition of fuel inspected under this section.
(e) The secretary shall adopt rules and regulations for the enforcement of this section.
History:
L. 1995, ch. 262, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.

79-3464b.
Denial or revocation of licenses under motor-fuel tax law, when; application.
(a) Licenses under this act may be denied or revoked to any person:
(1) Who is not at least 18 years of age;
(2) who has not filed all applicable tax returns and paid all taxes, interest and penalties owed to the state of Kansas, excluding items under formal appeal pursuant to applicable statutes;
(3) who has not paid all motor fuel taxes, interest and penalties owed to a taxing agency in any state or the federal government;
(4) who has been convicted of a felony involving theft within five years immediately preceding the date of making application in this or any other jurisdiction;
(5) who has been convicted of a felony involving fraud or tax evasion in this or any other jurisdiction;
(6) who has had a motor fuel tax license revoked for cause under the provisions of this act;
(7) who has had a motor fuel tax license revoked for cause in another state;
(8) who intends to carry on the business authorized by the license as agent of another;
(9) who is a limited liability company when any member of the limited liability company would be denied a license for any reason;
(10) who is a corporation when any officer or director thereof, or any stockholder owning more than 5% of the stock of the corporation would be denied a license for any reason;
(11) who is a partnership or limited partnership when any partner would be denied a license for any reason.
(b) Each applicant will make application upon forms prescribed by the director. The director may require names, dates of birth, social security numbers and addresses of all members, directors, corporate or company officers and stock ownership of those owning more than 5% of total issued shares, or any other information the director deems necessary to determine eligibility.
(c) The director may revoke the license of any person who fails to meet any of the applicable qualifying standards for selection as a licensee provided for in this act.
History:
L. 1995, ch. 262, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.

79-3464c.
Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
(a) The director may require a licensed distributor receiving or importing 50,000 gallons of motor fuel or more in a calendar month to file by electronic or magnetic media, in a standard format, such information as specified by the director. A licensed distributor, that can show just cause, may request a waiver from these requirements.
(b) Any distributor filing information prescribed by the director in accordance with subsection (a), who continues to file in accordance with subsection (a), shall be entitled to a onetime tax credit against the motor fuel tax imposed by article 34 of chapter 79 of the Kansas Statutes Annotated. Distributors filing in accordance with subsection (a):
(1) On or before July 1, 1999, shall be entitled to an amount equal to $8,000;
(2) after July 1, 1999, but on or before July 1, 2000, shall be entitled to an amount equal to $6,400; and
(3) after July 1, 2000, but on or before June 30, 2001, shall be entitled to an amount equal to $4,000.
(c) Any distributor electing to cease filing in accordance with subsection (a) within 10 years of the taxable year in which the taxpayer claimed the credit pursuant to subsection (b), shall be liable to reimburse the state for the amount of any such credit claimed.
(d) The secretary of revenue shall adopt rules and regulations establishing the criteria and procedures for claiming the tax credit under subsection (b).
History:
L. 1995, ch. 262, § 9; L. 1998, ch. 137, § 1; L. 2006, ch. 81, § 10; April 13.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.

79-3464d.
Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
(a) Any person who is responsible for the collection or payment of motor vehicle fuel or special fuel tax or control, receipt, custody or disposal of funds due and owing under the Kansas motor fuel tax law who fails to collect such tax, or account for and pay over such tax or attempts in any manner to evade or defeat such tax or the payment thereof, shall be personally liable for the total amount of the tax evaded, or not collected, or not accounted for and paid over, together with any interest and penalty imposed thereon. The provisions of this section shall apply regardless of the relationship with the licensee held by such person and regardless of the business form of the licensee.
(b) Any person having control or supervision of or supervising employees having control or supervision of the collection, filing of returns, accounting or payment of motor vehicle fuel or special fuel taxes of a licensee shall be personally liable for the tax, penalty and interest thereon, if the licensee fails to collect the tax, file returns, pay the tax or attempts in any manner to evade or defeat the tax.
(c) The liability of each officer, director, shareholder or employee for a corporation's failure to collect the tax, file returns or pay any liability due survives the dissolution of the corporation.
(d) The liability of each member for a limited liability company's failure to collect the tax, file returns or pay any liability due survives the dissolution of the limited liability company.
(e) Evidence of personal or individual responsibility for the collection or payment of taxes, filing return, control, receipt, custody or disposal of funds may include any one or more of the following:
(1) Signatory on any tax registration form;
(2) signatory on any tax return;
(3) authorization to sign tax registration forms or tax returns;
(4) authorization to draw on the licensee's funds;
(5) authorization to pledge licensee's assets as collateral to receive loans, advances or lines of credit from thrift institutions on behalf of the corporations;
(6) authorization to bind the licensee to contracts for sales or purchases in day-to-day business operations; or
(7) authorization to directly supervise employees who are authorized to perform any one or all of the above.
History:
L. 1995, ch. 262, § 10; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3464f Certain sections part of motor-fuel tax law.

79-3464f.
Certain sections part of motor-fuel tax law.
K.S.A. 79-3464a through 79-3464e shall be a part of and supplemental to, the motor-fuel tax law, K.S.A. 79-3401 et seq., and amendments thereto.
History:
L. 1995, ch. 262, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3490 Citation of act; definitions.

79-3490.
Citation of act; definitions.
This act shall be known and may be cited as the "liquefied petroleum motor fuel tax law" and as so constituted shall be supplemental to the motor fuel tax law. The following words, terms and phrases, when used in this act shall have the meanings respectively ascribed to them herein:
(a) "Motor vehicle" means any self-propelled vehicle licensed for operation and operated upon the public highways, except for municipally owned vehicles used primarily for law enforcement purposes.
(b) "LP-gas" means liquefied gasses, including liquefied natural gas and compressed natural gas, composed predominantly of the hydrocarbons which exist in the gaseous state at a temperature of 60° Fahrenheit and at a pressure of 14.7 pounds per square inch absolute and which may be used for the purpose of operating or propelling motor vehicles upon the public roads, state highways, streets or alleys.
(c) "Public highways" means and includes every way or place of whatever nature generally open to the use of the public as a matter of right for the purposes of vehicular travel, including a toll highway and notwithstanding that the same shall have been temporarily closed for the purpose of construction, reconstruction, or repair.
(d) "Person" means any natural person, partnership, firm, association, joint stock company, syndicate or corporation, or any receiver, trustee, conservator or other officer appointed pursuant to law or by any court, state or federal.
(e) "Use" means the placing of LP-gas by an LP-gas dealer or LP-gas user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state.
(f) "LP-gas dealer" means any person in the business of handling LP-gas who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by such person.
(g) "LP-gas user" means the person who is the owner or operator of a motor vehicle at the time LP-gas is placed in the fuel supply tank or tanks thereof while such vehicle is within this state.
(h) "Gallon" means one United States standard gallon.
(i) "Director" means the director of taxation or the director's duly authorized deputy, agent or representative.
(j) "Special LP-gas permit user" means any person causing the operation of one or more LP-gas motor vehicles in Kansas and who holds a special LP-gas user permit.
History: L. 1959, ch. 405, § 1; L. 1973, ch. 402, § 1; L. 1983, ch. 330, § 1; L. 1989, ch. 300, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3491 Purpose of tax.

79-3491.
Purpose of tax.
The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacing and repairing the public highways, including the payment of bonds heretofore issued for highways included in the state system of the state, and the cost and expenses of the department of revenue of this state and its agents and employees incurred in administration and enforcement of this act and for no other purpose whatever.
History: L. 1959, ch. 405, § 2; L. 1973, ch. 402, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.

79-3492. LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
(a) Except as otherwise provided in this act, a tax per gallon, or fraction thereof, at the rate computed as prescribed in K.S.A. 79-34,141, and amendments thereto, is hereby imposed on the LP-gas user or LP-gas dealer who places such LP-gas fuel into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state except that in those instances in which LP-gas is withdrawn from the cargo tank of a motor vehicle for the operation thereof upon the public highways of the state, the tax shall be imposed upon and measured only by that volume of LP-gas so withdrawn and used multiplied by the tax rate per gallon provided in this act.
(b) The conversion formula to be used to convert compressed natural gas and liquefied natural gas per gallon for the tax imposed pursuant to K.S.A. 79-34,141, and amendments thereto, shall be as follows:
(1) For purposes of converting the energy equivalent of compressed natural gas to a gasoline gallon energy equivalent, 126.67 cubic feet or 5.66 pounds of compressed natural gas shall equal one gasoline gallon; or
(2) for purposes of converting the energy equivalent of liquefied natural gas to a diesel gallon energy equivalent, 6.06 pounds of liquefied natural gas shall equal one diesel gallon.
History:
L. 1959, ch. 405, § 3; L. 1973, ch. 402, § 3; L. 1976, ch. 426, § 7; L. 1983, ch. 320, § 8; L. 1989, ch. 209, § 38; L. 2014, ch. 81, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.

79-3492a.
Same; alternative method of computing tax; mileage basis; special permit decals.
Alternatively to the methods otherwise set forth in this act, upon application to the director on forms prescribed by the director, the tax may be computed on a mileage basis by an LP-gas user. For the purpose of determining the amount of the tax computed on such basis, the number of gallons of LP-gas used on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon which a gallon of LP-gas would propel motor vehicles:
Gross weight
6,000 pounds or less    12 miles per gallon
More than 6,000 pounds and not more than 12,000 pounds    10 miles per gallon
More than 12,000 pounds and not more than 24,000 pounds    7 miles per gallon
More than 24,000 pounds and not more than 42,000 pounds    6 miles per gallon
More than 42,000 pounds and not more than 66,000 pounds    4 miles per gallon
More than 66,000 pounds    3 miles per gallon
The director shall issue special permit decals for each motor vehicle authorized to pay the tax on a mileage basis.
History:
L. 1973, ch. 402, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3492c Same; director may require higher mileage rate for a taxpayer.

79-3492c.
Same; director may require higher mileage rate for a taxpayer.
In authorizing a special LP-gas permit user to pay taxes in advance for the privilege of thereafter purchasing such product tax free without securing another user's permit and performing the functions required of each user, it is expressly provided that if the director determines that taxes paid in advance for a special LP-gas permit user's permit are wholly inadequate to compensate for the taxable gallons being used by the permittee on the public highways, the director may require such permittee to pay taxes based upon a higher mileage rate in the permit user's weight class which if not paid will be cause for revocation of the permit.
History:
L. 1973, ch. 402, § 6; L. 1983, ch. 330, § 3; January 1, 1984.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.

79-3492d.
Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
If any motor vehicle on which taxes have been paid in advance by a special LP-gas permit user for which a permit decal has been issued shall, prior to the end of the calendar year, be destroyed, sold, traded or otherwise disposed of, or for any reason the permittee ceases to be the owner or operator thereof, the permittee shall be required to remove such decal and immediately give notice in writing to the director of such destruction, sale or other disposition thereof. Failure to remove such permit decals and to notify the director in writing of such removals as above provided shall be grounds for cancellation of the special LP-gas user permit or for requiring such person to secure a user's license, except that when a motor vehicle upon which the tax has been paid in advance is sold or transferred by one special LP-gas permit user to another special LP-gas permit user or to a person who shall qualify for and obtain a special LP-gas user permit, the director may issue written authority to transfer the decal issued and attached to said motor vehicle and all rights and obligations thereunder to the purchasing special LP-gas permit user in such manner and form as may be required by the director.
History:
L. 1973, ch. 402, § 7; L. 1983, ch. 330, § 4; January 1, 1984.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-3492e Same; refund of unused portion of advance taxes; affidavit to director.

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