79-34,104. Disposition of proceeds of tax. All amounts collected under the liquefied petroleum motor-fuel tax law, except amounts collected pursuant to K.S.A. 79-3491a, 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 amounts as follows: To the state highway fund amounts specified in K.S.A. 79-34,142, and amendments thereto, and amounts specified in K.S.A. 79-34,142, and amendments thereto, to a special city and county highway fund to be apportioned and distributed in the manner provided in K.S.A. 79-3425c, and amendments thereto. History: L. 1959, ch. 405, § 15; L. 1970, ch. 397, § 9; L. 1973, ch. 402, § 19; L. 1976, ch. 426, § 8; L. 1979, ch. 325, § 7; L. 1979, ch. 323, § 7; L. 1979, ch. 324, § 3; L. 1983, ch. 320, § 10; L. 1989, ch. 209, § 43; L. 1999, ch. 137, § 33; L. 2001, ch. 5, § 458; July 1. Attorney General's Opinions: Motor-fuel taxes; state freeway fund; debt service for highway bonds. 83-31. Distribution of motor-fuel taxes; transfer to state freeway fund; credits to and transfers from that fund. 83-35. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026