Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 55 - MOTOR VEHICLE TAXATION › Section 92-55-3 - Application for refund of motor vehicle tax; county officer's duties; refund of registration fees; credit of refund against other motor vehicle tax; application form

Current through Register Vol. 43, No. 28, July 11, 2024
When the owner disposes of and transfers title to a motor
				vehicle on which the motor vehicle tax has been paid and replaces it with a
				replacement motor vehicle, and such transaction results in a refund,
				application for any such refund shall be made to the county in which the
				replacement motor vehicle is registered. When the owner disposes of and
				transfers title to a motor vehicle on which the motor vehicle tax has been paid
				and does not replace it with a replacement motor vehicle, application for
				refund shall be made to the county in which the motor vehicle was registered.
It shall be the duty of the county appraiser to prepare the
				application for refund of motor vehicle tax paid upon a motor vehicle being
				replaced by the owner thereof with a replacement motor vehicle. It shall be the
				responsibility of the owner of such motor vehicle being replaced to present the
				county appraiser with proof that such motor vehicle was registered and that the
				motor vehicle tax was paid.
It shall be the duty of the county clerk to prepare the
				application for refund of the motor vehicle tax paid upon a motor vehicle,
				disposed of and whose title was transferred, for which the owner does not
				acquire a replacement motor vehicle. Except as otherwise provided herein, the
				claimant of any refund of the motor vehicle tax paid upon a motor vehicle,
				disposed of and whose title is transferred, for which no replacement vehicle is
				acquired, shall relinquish to the county clerk the claimant's copy of the
				registration receipt and the vehicle registration plate for the motor vehicle
				as a condition precedent to payment of the refund. Refunds of any portion of
				the registration fee for a motor vehicle, disposed of and whose title is
				transferred, for which no replacement vehicle is acquired, shall not be made
				except as otherwise specifically provided by K.S.A. 1980 Supp.
				8-143. The registration receipt and
				vehicle registration plate for a motor vehicle for which a portion of the
				registration fee may be refunded pursuant to K.S.A. 1980 Supp.
				8-143 shall be relinquished
				directly to the county treasurer as a condition precedent to payment of the
				motor vehicle tax refund. The county treasurer shall notify the county clerk
				that the receipt and plate were relinquished.
Whenever the owner of a motor vehicle is eligible for a refund
				of the motor vehicle tax from the owner's county of residence, the county,
				instead of making the refund, may credit the amount of the refund against the
				motor vehicle tax imposed against any motor vehicle being registered by the
				owner which does not qualify as a replacement motor vehicle solely because the
				registration plates cannot be transferred thereto. The claimant shall
				relinquish to the county appraiser the claimant's copy of the registration
				receipt and the vehicle registration plate for the motor vehicle on which motor
				vehicle tax was paid as a condition precedent to receipt of the credit.
Application for refunds of motor vehicle tax shall be made upon
				forms prescribed by the department of revenue signed by the refund claimant.