Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-34,114 Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act
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79-34,114. Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act. The secretary of revenue may enter into agreements with the appropriate authorities of other states having statutes similar to this act, or with t…
K.S.A. 79-34,115 License required; rules and regulations; fuel cards, number and information
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79-34,115. License required; rules and regulations; fuel cards, number and information. (a) Except as otherwise provided in this act, no interstate motor fuel user shall conduct operations within this state without first having secured a license for such operation from the direct…
K.S.A. 79-34,116 Bond of licensee; release of surety
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79-34,116. Bond of licensee; release of surety. As a condition for the issuance of any license under K.S.A. 79-34,115, the director may require any interstate motor fuel user to file with the director a bond, payable to this state in such amount as may be fixed by the director, b…
K.S.A. 79-34,117 Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required
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79-34,117. Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required. (a) Except as otherwise provided in this section every commercial motor vehicle leased to an interstate motor fuel user shall…
K.S.A. 79-34,118 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents
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79-34,118. 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents. Upon application to the director of taxation and payment of the fee prescribed under this section any interstate motor fuel user may obtain a 24-hour motor fuel p…
K.S.A. 79-34,119 Temporary authorization; emergency; rules and regulations
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79-34,119. Temporary authorization; emergency; rules and regulations. Whenever the director is satisfied that unforeseen circumstances of an emergency nature have arisen which require an interstate motor fuel user to operate a commercial motor vehicle in this state and a permit h…
K.S.A. 79-34,120 Vehicles not subject to provisions of act
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79-34,120. Vehicles not subject to provisions of act. Nothing in this act shall apply to any vehicle operated by or for: (a) This state or any of its agencies or subdivisions, or (b) the United States or any of its agencies, or (c) any agency of two or more states, or (d) any age…
K.S.A. 79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing
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79-34,121. Suspension or revocation of registration, permit or other evidence of right; hearing. In addition to any one or more other penalties imposed under this act, the director, after notice and hearing in accordance with the provisions of the Kansas administrative procedure …
K.S.A. 79-34,122 Unlawful acts by interstate motor fuel users; penalties
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79-34,122. Unlawful acts by interstate motor fuel users; penalties. (a) Any person who willfully makes a false statement orally, or in writing, or knowingly presents a fraudulent receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist…
K.S.A. 79-34,123 Administration and enforcement of act; rules and regulations
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79-34,123. Administration and enforcement of act; rules and regulations. The director shall administer and enforce the provisions of this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. In the performance of his or her duties un…
K.S.A. 79-34,124 Tax liability determined in absence of records; assessment
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79-34,124. Tax liability determined in absence of records; assessment. In the absence of adequate records of any interstate motor fuel user showing the number of miles operated in this state, the number of miles operated in all states and the total number of gallons of motor fuel…
K.S.A. 79-34,125 Citation of act
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79-34,125. Citation of act. This act may be cited as the "interstate motor fuel use act." History: L. 1971, ch. 319, § 18; January 1, 1972. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Arch…
K.S.A. 79-34,126 Disposition of moneys; international fuel tax agreement clearing fund
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79-34,126. Disposition of moneys; international fuel tax agreement clearing fund. (a) All amounts collected under the interstate motor fuel use act shall be remitted by the director to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto…
K.S.A. 79-34,127 Invalidity of part
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79-34,127. Invalidity of part. If any provisions of this act or the application thereof to any person or circumstances is held invalid, the remainder of the act and the application of such provision to any other persons or circumstances shall not be affected thereby. History: L. …
K.S.A. 79-34,128 Delinquent tax; lien
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79-34,128. Delinquent tax; lien. Whenever the tax imposed by this act has been delinquent for a period of more than 30 days, the director may file a lien as provided for in K.S.A. 79-3413, and amendments thereto, in an amount equal to all tax, penalties and interest owing under t…
K.S.A. 79-34,129 Collection of delinquent taxes under interstate motor fuel use act
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79-34,129. Collection of delinquent taxes under interstate motor fuel use act. (a) The provisions of K.S.A. 79-3412 and 79-3413, and amendments thereto, shall apply to efforts of the director or the director's designee to make collections of taxes which are delinquent under the i…
K.S.A. 79-34,141 Rates of tax per gallon on vehicle fuels
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79-34,141. Rates of tax per gallon on vehicle fuels. The tax imposed under this act shall be not less than: (1) On motor-vehicle fuels other than E85 fuels, $.24 per gallon, or fraction thereof; (2) on special fuels, $.26 per gallon, or fraction thereof; (3) on LP-gas, other than…
K.S.A. 79-34,142 Distribution of proceeds of vehicle fuel taxes
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79-34,142. Distribution of proceeds of vehicle fuel taxes. The state treasurer shall credit amounts received pursuant to K.S.A. 79-3408, 79-3408c, 79-3491a, 79-3492 and 79-34,118, and amendments thereto, as follows: To the state highway fund 66.37% and to the special city and cou…
K.S.A. 79-34,143 Repealed
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79-34,143. History: L. 1983, ch. 320, § 15; L. 1989, ch. 209, § 54; L. 1989, ch. 209, § 55; L. 1989, ch. 209, § 56; L. 1989, ch. 209, § 57; L. 1992, ch. 106, § 32; Repealed, L. 1999, ch. 137, § 42; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arc…
K.S.A. 79-34,147 Repealed
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79-34,147. History: L. 1983, ch. 320, § 22; L. 1987, ch. 390, § 1; L. 1988, ch. 380, § 6; L. 1989, ch. 209, § 58; L. 1990, ch. 28, § 18; L. 1992, ch. 280, § 64; L. 1993, ch. 292, § 75; L. 1994, ch. 239, § 9; L. 1995, ch. 199, § 10; L. 1996, ch. 23, § 52; L. 1996, ch. 191, § 155; …
K.S.A. 79-34,147a Repealed
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79-34,147a. History: L. 1983, ch. 320, § 22; L. 1987, ch. 390, § 1; L. 1988, ch. 380, § 6; L. 1989, ch. 209, § 58; L. 1990, ch. 28, § 18; L. 1990, ch. 350, § 11; Repealed, L. 1992, ch. 280, § 68; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archi…
K.S.A. 79-34,147b Repealed
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79-34,147b. History: L. 1983, ch. 320, § 22; L. 1987, ch. 390, § 1; L. 1988, ch. 380, § 6; L. 1989, ch. 209, § 58; L. 1990, ch. 28, § 18; L. 1992, ch. 327, § 86; Repealed, L. 1993, ch. 292, § 88; June 10. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arch…
K.S.A. 79-34,148 Repealed
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79-34,148. History: L. 1983, ch. 320, § 23; Repealed, L. 2004, ch. 90, § 6; July 1. Attorney General's Opinions: Retailers' sales tax; transfers from general fund to highway fund. 85-6. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents …
K.S.A. 79-34,155 Expired.
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79-34,155. History: L. 2006, ch. 137, § 1; L. 2007, ch. 180, § 15; Expired, July 1, 2016. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…
K.S.A. 79-34,156 Expired.
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79-34,156. History: L. 2006, ch. 137, § 2; L. 2009, ch. 2, § 91; L. 2009, ch. 144, § 87; L. 2010, ch. 165, § 155; L. 2011, ch. 118, § 188; L. 2012, ch. 175, § 165; L. 2013, ch. 136, § 277; L. 2014, ch. 142, § 114; L. 2015, ch. 104, § 247; Expired, July 1, 2016. Previous | Next LE…
K.S.A. 79-34,157 Expired.
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79-34,157. History: L. 2006, ch. 137, § 3; Expired, July 1, 2016. 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 Sess…
K.S.A. 79-34,158 Expired.
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79-34,158. History: L. 2006, ch. 137, § 4; Expired, July 1, 2016. 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 Sess…
K.S.A. 79-34,159 Expiration date of incentives
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79-34,159. Expiration date of incentives. The provisions of K.S.A. 79-34,155 through 79-34,158, and amendments thereto, shall expire on July 1, 2016. History: L. 2006, ch. 137, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Docume…
K.S.A. 79-34,160 History: L
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79-34,160. History: L. 1987, ch. 388, § 1; Expired, July 1, 2018. 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 Sess…
K.S.A. 79-34,161 Expired.
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79-34,161. History: L. 1987, ch. 388, § 2; L. 1999, ch. 137, § 39; L. 2001, ch. 53, § 2; L. 2011, ch. 23, § 1; L. 2016, ch. 12, § 112; Expired, July 1, 2018. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISO…
K.S.A. 79-34,162 History: L
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79-34,162. History: L. 1987, ch. 388, § 3; L. 1999, ch. 137, § 40; Expired, July 1, 2018. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…
K.S.A. 79-34,163 Expired.
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79-34,163. History: L. 1987, ch. 388, § 4; L. 1988, ch. 385, § 1; L. 2001, ch. 53, § 3; L. 2011, ch. 23, § 2; Expired, July 1, 2018. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…
K.S.A. 79-34,164 Expiration date of incentives
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79-34,164. Expiration date of incentives. The provisions of K.S.A. 79-34,160 through 79-34,163, and amendments thereto, shall expire on July 1, 2018. History: L. 1987, ch. 388, § 5; L. 1990, ch. 356, § 1; L. 1993, ch. 50, § 1; L. 1997, ch. 4, § 1; L. 2001, ch. 53, § 4; L. 2011, c…
K.S.A. 79-34,165 International fuel tax agreements; rules and regulations
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79-34,165. International fuel tax agreements; rules and regulations. (a) The secretary of revenue may enter into international fuel tax agreements on behalf of the state of Kansas with the appropriate authorities of other states for the collection and refund of interstate fuel ta…
K.S.A. 79-34,170 Definitions
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79-34,170. Definitions. As used in K.S.A. 79-34,170 through 79-34,175, and amendments thereto: (a) "Biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from vegetable oils or animal fats and that meets the specifications adopted by rules …
K.S.A. 79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; limitations on transfers; purposes; expenditures
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79-34,171. Kansas retail dealer incentive fund; transfers from state general fund; limitations on transfers; purposes; expenditures. (a) On January 1, 2009, and quarterly thereafter, the director of accounts and reports shall transfer $400,000 from the state general fund to the K…
K.S.A. 79-34,172 Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation
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79-34,172. Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation. (a) A retail dealer of motor fuel shall be paid an incentive for the selling or dispensing of renewable fuels through a motor fuel pump as provided i…
K.S.A. 79-34,173 Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation
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79-34,173. Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation. (a) A retail dealer of biodiesel shall be paid an incentive for the selling or dispensing of biodiesel as provided in this section. (b) In order to be elig…
K.S.A. 79-34,174 Electronic filing for incentive; rules and regulations
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79-34,174. Electronic filing for incentive; rules and regulations. (a) The retail dealer shall file electronically for the incentive for selling or dispensing of renewable fuels or biodiesel beginning January 1, 2009, and quarterly thereafter in the manner required by the departm…
K.S.A. 79-34,175 Annual report to legislature of incentives claimed and fuels sold
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79-34,175. Annual report to legislature of incentives claimed and fuels sold. The secretary of revenue shall annually submit a written report to the house appropriations and energy and utilities committees and to the senate ways and means and agriculture committees, or the succes…
K.S.A. 79-34,176 Expiration date of renewable fuels and biodiesel incentives
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79-34,176. Expiration date of renewable fuels and biodiesel incentives. The provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, shall expire on January 1, 2026. History: L. 2007, ch. 180, § 13; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General…
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K.S.A. 79-3401 Citation of act; definitions
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79-3401. Citation of act; definitions. This act shall be known and may be cited as the "motor-fuel tax law," and as so constituted is hereinafter referred to as "this act." The following words, terms and phrases, when used in this act, shall have the meanings ascribed to them in …