Motor Carriers

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

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Section
79-6a01

Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.

Section
79-6a02

Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when.

Section
79-6a03

Same; assessed valuation; computation.

Section
79-6a04

Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds.

Section
79-6a07

Same; civil actions, when.

Section
79-6a08

Same; records of carriers; inspections by director of property valuation.

Section
79-6a09

Same; revolving fund for payment of refunds.

Section
79-6a10

Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations.

Section
79-6a11

Same; collection of unpaid taxes; tax lien.

Section
79-6a12

Same; rules and regulations.

Section
79-6a13

Uncollectable motor carrier taxes; abatement and removal from accounts of division.

Section
79-6a14

Same; determination by director; petition to state board of tax appeals, contents; determination by board; order of abatement; filing with secretary of state.

Section
79-6a15

Same; authorized reasons or basis for abatement.

Section
79-6a16

Same; notice and record of abatement; abatement of court costs.