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Motor Vehicle Fuel Taxes
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Kansas Statutes
Taxation
Motor Vehicle Fuel Taxes
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Section
79-34,100
Collection of delinquent LP-gas motor fuel taxes.
Section
79-34,101
Measurement, calibration and marking of containers.
Section
79-34,102
Enforcement of act; rules and regulations; duties of county attorneys.
Section
79-34,103
Unlawful acts; penalties; revocation of licenses and permits.
Section
79-34,104
Disposition of proceeds of tax.
Section
79-34,105
Information to officials of other states.
Section
79-34,106
Accrued liabilities not affected.
Section
79-34,107
Invalidity of part.
Section
79-34,108
Definitions.
Section
79-34,109
Imposition of tax; rate; apportionment of tax liability.
Section
79-34,110
Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.
Section
79-34,111
Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
Section
79-34,112
Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
Section
79-34,113
Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.
Section
79-34,114
Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.
Section
79-34,115
License required; rules and regulations; fuel cards, number and information.
Section
79-34,116
Bond of licensee; release of surety.
Section
79-34,117
Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.
Section
79-34,118
24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.
Section
79-34,119
Temporary authorization; emergency; rules and regulations.
Section
79-34,120
Vehicles not subject to provisions of act.
Section
79-34,121
Suspension or revocation of registration, permit or other evidence of right; hearing.
Section
79-34,122
Unlawful acts by interstate motor fuel users; penalties.
Section
79-34,123
Administration and enforcement of act; rules and regulations.
Section
79-34,124
Tax liability determined in absence of records; assessment.
Section
79-34,125
Citation of act.
Section
79-34,126
Disposition of moneys; international fuel tax agreement clearing fund.
Section
79-34,127
Invalidity of part.
Section
79-34,128
Delinquent tax; lien.
Section
79-34,129
Collection of delinquent taxes under interstate motor fuel use act.
Section
79-34,141
Rates of tax per gallon on vehicle fuels.
Section
79-34,142
Distribution of proceeds of vehicle fuel taxes.
Section
79-34,159
Expiration date of incentives.
Section
79-34,164
Expiration date of incentives.
Section
79-34,165
International fuel tax agreements; rules and regulations.
Section
79-34,170
Definitions.
Section
79-34,171
Kansas retail dealer incentive fund; transfers from state general fund; purposes.
Section
79-34,172
Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.
Section
79-34,173
Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.
Section
79-34,174
Electronic filing for incentive; rules and regulations.
Section
79-34,175
Annual report to legislature of incentives claimed and fuels sold.
Section
79-34,176
79-34,176.Expiration date of renewable fuels and biodiesel incentives.
Section
79-3401
Citation of act; definitions.
Section
79-3402
Purpose of tax.
Section
79-3403
Licenses required under act; applications; fees; bonds; unlawful acts.
Section
79-3405
Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt.
Section
79-3406
Licenses for additional places or stations.
Section
79-3407
Suspension or revocation of licenses; hearing.
Section
79-3408
Tax imposed on use, sale or delivery of motor-vehicle fuels or special fuels; importation of motor-vehicle fuels or special fuels; incidence of tax imposed on distributor; allowance for certain losses; exempt transactions; reports required.
Section
79-3408c
Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.
Section
79-3409
Distributor to collect tax; price sign requirements.
Section
79-3410
Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiver; manufacturer's daily report; exemption from reporting requirements, when.
Section
79-3411
Determination of amount due; statement; collection.
Section
79-3412
Levy of executions on property of delinquents.
Section
79-3413
Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.
Section
79-3414
Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.
Section
79-3415
Records, invoices and bills of lading.
Section
79-3416
Transportation of fuels; report; manifest; required statement.
Section
79-3417
Refunds for lost or destroyed fuels; procedure.
Section
79-3419
Enforcement of act; rules and regulations.
Section
79-3420
Examination of books, records, returns, property and equipment; secrecy required; exceptions.
Section
79-3421
Rewards for information of unlawful evasion of tax.
Section
79-3424
Exempt from other taxes.
Section
79-3425
Payment into state treasury; distribution of proceeds of tax.
Section
79-3425c
Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.
Section
79-3425f
Special city and county highway fund; revenue for public transportation.
Section
79-3425g
Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.
Section
79-3425i
Transfers from state general fund to special city and county highway fund, limitation.
Section
79-3426
Information to other states.
Section
79-3428
Invalidity of part.
Section
79-3453
Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
Section
79-3454
Refund permit; application; contents; fee; duties of director.
Section
79-3455
Cancellation of refund permit, when.
Section
79-3456
Invoice by licensed distributors or retailers; contents; copies.
Section
79-3457
Same; invoice blanks; records by director.
Section
79-3458
Claim for refund; time for filing; contents; signature.
Section
79-3459
Payment of refunds; notice of denial or delay.
Section
79-3460
Assignments prohibited; payment in case of death.
Section
79-3461
Refund revolving fund.
Section
79-3462
Actions to recover refunds.
Section
79-3462a
Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
Section
79-3463
Operating nonhighway vehicles on highways, when.
Section
79-3464
Act supplemental.
Section
79-3464a
Dyed special fuels; unlawful use; exceptions; penalties.
Section
79-3464b
Denial or revocation of licenses under motor-fuel tax law, when; application.
Section
79-3464c
Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
Section
79-3464d
Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
Section
79-3464e
Unlawful acts; penalties.
Section
79-3464f
Certain sections part of motor-fuel tax law.
Section
79-3490
Citation of act; definitions.
Section
79-3491
Purpose of tax.
Section
79-3491a
LP-gas owned on date rate of tax changed; inventory tax or refund.
Section
79-3492
LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
Section
79-3492a
Same; alternative method of computing tax; mileage basis; special permit decals.
Section
79-3492b
LP-gas motor fuel tax; alternative method of computation and payment of tax.
Section
79-3492c
Same; director may require higher mileage rate for a taxpayer.
Section
79-3492d
Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
Section
79-3492e
Same; refund of unused portion of advance taxes; affidavit to director.
Section
79-3493
Unlawful sales; signed statement of exclusive nonhighway use.
Section
79-3494
Dual carburetion; presumption of exclusive use of LP-gas, when.
Section
79-3495
User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee.
Section
79-3495a
Sales by licensed dealer to dealer or user; returns and payment of tax.
Section
79-3496
Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
Section
79-3497
Failure to file report; fraudulent report; investigations; determination of amount due; collection.
Section
79-3498
Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
Section
79-3499
Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.