Motor Vehicles

  1. Law
  2. Kansas Statutes
  3. Taxation
  4. Motor Vehicles

Checkout our iOS App for a better way to browser and research.

Section
79-5101

Definitions.

Section
79-5102

Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.

Section
79-5103

Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.

Section
79-5104

Classification schedule; rebuilt salvage vehicles.

Section
79-5105

Imposition of tax; amount; computation; minimum tax.

Section
79-5105a

Computation of tax imposed upon certain vehicles; payment date.

Section
79-5106

Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.

Section
79-5107

Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.

Section
79-5108

Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.

Section
79-5109

Allocation and distribution of tax receipts; payment of tax receipts to the state.

Section
79-5110

Apportionment of moneys among tax levy funds; time for crediting.

Section
79-5111

County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.

Section
79-5114

Delinquent tax; interest.

Section
79-5114a

Unlawful acts; penalties.

Section
79-5115

Rules and regulations.

Section
79-5116

Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.

Section
79-5116a

Cancellation of motor vehicle tax when donated to charitable organization.

Section
79-5117

Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.

Section
79-5118

Taxation of recreational vehicles; definitions.

Section
79-5119

Same; due date; exemption from property tax.

Section
79-5120

Same; imposition of tax; computation of amount; due date; tax situs.

Section
79-5121

Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.

Section
79-5122

Same; forms and information to be provided by secretary of revenue and county officials.

Section
79-5123

Same; allocation and distribution of tax receipts; apportionment to tax levy funds.

Section
79-5124

Same; delinquent tax; interest; amnesty.

Section
79-5125

Same; rules and regulations.