Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-3402 Purpose of tax
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79-3402. Purpose of tax. The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacin…
K.S.A. 79-3403 Licenses required under act; applications; fees; bonds; unlawful acts
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79-3403. Licenses required under act; applications; fees; bonds; unlawful acts. It shall be unlawful for any distributor to use, sell or deliver any motor-vehicle fuels or special fuels within this state unless such distributor at the time of such use, sale, or delivery, is the h…
K.S.A. 79-3404 Repealed
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79-3404. History: L. 1933, ch. 317, § 4; Repealed, L. 1941, ch. 379, § 4; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3405 Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt
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79-3405. Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt. The director may at any time require any distributor, manufacturer, importer or exporter to furnish such additional bond with authorized cor…
K.S.A. 79-3406 Licenses for additional places or stations
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79-3406. Licenses for additional places or stations. Any distributor, manufacturer or retailer who is the holder of any valid and unrevoked license or licenses and who shall subsequent to the issuance procure or propose to procure or operate additional places or stations for usin…
K.S.A. 79-3407 Suspension or revocation of licenses; hearing
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79-3407. Suspension or revocation of licenses; hearing. Whenever any distributor, manufacturer, importer or exporter is 10 days delinquent in the payment of any such tax, penalty or interest, or any distributor, manufacturer, importer, exporter or retailer is 10 days delinquent i…
K.S.A. 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.
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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. (a) A tax per gallon or fracti…
K.S.A. 79-3408a Repealed
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79-3408a. History: L. 1949, ch. 484, § 2; Repealed, L. 1977, ch. 335, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3408b Repealed
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79-3408b. History: L. 1949, ch. 484, § 3; L. 1951, ch. 495, § 2; L. 1953, ch. 441, § 2; Repealed, L. 1955, ch. 419, § 4; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when
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79-3408c. Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when. (a) A tax is hereby imposed on the use, sale or delivery of all motor-vehicle fuel or special fuel owned at 12:01 a.m. July 1, 1999, and on July 1 of each ye…
K.S.A. 79-3408d Repealed
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79-3408d. History: L. 1984, ch. 359, § 3; Repealed, L. 1987, ch. 388, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3408e Repealed
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79-3408e. History: L. 1992, ch. 106, § 1; L. 1993, ch. 182, § 1; Repealed, L. 1995, ch. 262, § 48; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-3408f Repealed
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79-3408f. History: L. 1992, ch. 106, § 2; Repealed, L. 1995, ch. 262, § 48; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-3408g Repealed
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79-3408g. History: L. 1933, ch. 317, § 8; L. 1939, ch. 330, § 6; L. 1941, ch. 379, § 1; L. 1949, ch. 484, § 1; L. 1951, ch. 495, § 1; L. 1953, ch. 441, § 1; L. 1955, ch. 419, § 1; L. 1969, ch. 462, § 1; L. 1970, ch. 397, § 5; L. 1970, ch. 398, § 2; L. 1976, ch. 426, § 1; L. 1979,…
K.S.A. 79-3409 Distributor to collect tax; price sign requirements
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79-3409. Distributor to collect tax; price sign requirements. Every distributor paying such tax or being liable for the payment shall be entitled to charge and collect an amount, including the cost of doing business that could include such tax on motor-vehicle fuels or special fu…
K.S.A. 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.
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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. (a) Except as hereinafter provided, every distributor, manufacturer, importer, exporter or retailer of…
K.S.A. 79-3411 Determination of amount due; statement; collection
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79-3411. Determination of amount due; statement; collection. If any distributor, manufacturer, importer, exporter or retailer shall fail, neglect or refuse to render any report required by the provisions of this act within the period specified, or if the director is not satisfied…
K.S.A. 79-3412 Levy of executions on property of delinquents
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79-3412. Levy of executions on property of delinquents. Whenever any person shall be in default for more than 10 days in payment of any taxes, penalties or interest accruing or accrued under the provisions of this act, and no seizure of property of such person has been made under…
K.S.A. 79-3413 Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others
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79-3413. Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others. Whenever any person, liable to this state for any taxes, penalties and interest imposed by, or accumulated under, the provisions of this act, shall fail…
K.S.A. 79-3414 Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due
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79-3414. Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due. Whenever a distributor, manufacturer, importer, exporter or retailer ceases to engage in business as a distributor, manufacturer, importer, exporter or…
K.S.A. 79-3415 Records, invoices and bills of lading
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79-3415. Records, invoices and bills of lading. Each distributor, manufacturer, importer, exporter, retailer or user shall maintain and keep, for a period of three years, a full record or records of all motor-vehicle fuels or special fuels received, imported, used or sold and del…
K.S.A. 79-3416 Transportation of fuels; report; manifest; required statement
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79-3416. Transportation of fuels; report; manifest; required statement. Every railroad, street railroad, interurban railroad or suburban railroad, every pipeline company, every common carrier, and every carrier for hire, who shall transport any liquid fuels, motor-vehicle fuels o…
K.S.A. 79-3417 Refunds for lost or destroyed fuels; procedure
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79-3417. Refunds for lost or destroyed fuels; procedure. Every distributor shall be entitled to a refund from the state of the amount of motor-vehicle fuels or special fuels tax paid on any motor-vehicle fuels or special fuels of 100 gallons or more in quantity, which are lost or…
K.S.A. 79-3418 Repealed
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79-3418. History: L. 1933, ch. 317, § 18; L. 1935, ch. 311, § 1; L. 1941, ch. 380, § 1; L. 1943, ch. 308, § 1; L. 1945, ch. 367, § 1; Repealed, L. 1949, ch. 486, § 15; January 1, 1950. Source or prior law: 79-3010. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies…
K.S.A. 79-3419 Enforcement of act; rules and regulations
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79-3419. Enforcement of act; rules and regulations. The director of taxation shall 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 the director's duties, the director of taxat…
K.S.A. 79-3420 Examination of books, records, returns, property and equipment; secrecy required; exceptions
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79-3420. Examination of books, records, returns, property and equipment; secrecy required; exceptions. The director, or any deputy or agent appointed in writing by the director, is hereby authorized to examine the books, papers, records, storage tanks, tank wagons, trucks and any…
K.S.A. 79-3421 Rewards for information of unlawful evasion of tax
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79-3421. Rewards for information of unlawful evasion of tax. The director is hereby authorized to pay out of any available funds in the revenue administration fee fund, hereinafter provided, to any person, other than a public officer or employee, who shall first furnish the direc…
K.S.A. 79-3422 Repealed
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79-3422. History: L. 1933, ch. 317, § 22; Repealed, L. 1947, ch. 462, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-3423 Repealed
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79-3423. History: L. 1933, ch. 317, § 23; L. 1939, ch. 330, § 15; L. 1941, ch. 379, § 3; L. 1949, ch. 486, § 11; L. 1992, ch. 106, § 20; Repealed, L. 1995, ch. 262, § 48; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archive…
K.S.A. 79-3424 Exempt from other taxes
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79-3424. Exempt from other taxes. The business of using, manufacturing or selling of motor-vehicle fuels or special fuels shall not be subject to any excise, license, privilege or occupation tax other than the one herein imposed, whether such tax be imposed by the state of Kansas…
K.S.A. 79-3425 Payment into state treasury; distribution of proceeds of tax
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79-3425. Payment into state treasury; distribution of proceeds of tax. All of the amounts collected under the motor-fuel tax law and amendments thereto, except amounts collected pursuant to K.S.A. 79-3408c, and amendments thereto, shall be remitted by the director to the state tr…
K.S.A. 79-3425a Repealed
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79-3425a. History: L. 1949, ch. 484, § 7; L. 1951, ch. 495, § 3; L. 1955, ch. 419, § 2; Repealed, L. 1957, ch. 507, § 1; June 29. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-3425b Repealed
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79-3425b. History: L. 1955, ch. 419, § 3; L. 1959, ch. 396, § 2; L. 1965, ch. 531, § 1; Repealed, L. 1970, ch. 397, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-3425c Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use
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79-3425c. Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use. (a) On each January 15, April 15, July 15 and October 15 of each year, the director of accounts and reports shall transfer $625,000 to the co…
K.S.A. 79-3425d Repealed
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79-3425d. History: L. 1976, ch. 427, § 2; Repealed, L. 1999, ch. 137, § 42; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-3425e Repealed
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79-3425e. History: L. 1979, ch. 325, § 4; L. 1988, ch. 380, § 5; L. 1990, ch. 28, § 17; L. 1992, ch. 327, § 85; Repealed, L. 1993, ch. 292, § 88; June 10. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR O…
K.S.A. 79-3425f Special city and county highway fund; revenue for public transportation
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79-3425f. Special city and county highway fund; revenue for public transportation. (a) The board of county commissioners of any county may use for the purpose of public transportation not to exceed 10% of the moneys such county receives under K.S.A. 79-3425c, and amendments there…
K.S.A. 79-3425g Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund
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79-3425g. Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund. The governing body of any city is hereby authorized to issue revenue bonds to finance the cost of construction, reconstruc…
K.S.A. 79-3425h Repealed
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79-3425h. History: L. 1969, ch. 462, § 17; L. 1970, ch. 397, § 7; L. 1970, ch. 398, § 4; L. 1972, ch. 376, § 1; L. 1975, ch. 504, § 1; L. 1975, ch. 427, § 250; L. 1976, ch. 427, § 1; L. 1978, ch. 413, § 1; L. 1980, ch. 320, 1; L. 1982, ch. 65, § 4; Repealed, L. 1983, ch. 320, § 2…
K.S.A. 79-3425i Transfers from state general fund to special city and county highway fund; limitations on transfers
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79-3425i. Transfers from state general fund to special city and county highway fund; limitations on transfers. On January 15 and July 15 of each year, the director of accounts and reports shall transfer a sum equal to the total taxes collected under the provisions of K.S.A. 79-6a…
K.S.A. 79-3426 Information to other states
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79-3426. Information to other states. (a) The director, upon the request of the official of any other state entrusted with the enforcement of the motor-vehicle-fuels tax law of such other state, may forward to such official any information which the director may have in the direc…
K.S.A. 79-3427 Repealed
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79-3427. History: L. 1933, ch. 317, § 27; Repealed, L. 1951, ch. 478, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-3428 Invalidity of part
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79-3428. 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 other persons or circumstances shall not be affected thereby. History: L. 1933, …
K.S.A. 79-3429 Repealed
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79-3429. History: L. 1939, ch. 331, § 1; L. 1949, ch. 486, § 10; Repealed, L. 1982, ch. 413, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…
K.S.A. 79-3430 Repealed
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79-3430. History: L. 1939, ch. 331, § 2; L. 1972, ch. 342, § 108; Repealed, L. 1982, ch. 413, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-3433 Repealed
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79-3433. History: L. 1941, ch. 381, § 1; L. 1943, ch. 309, § 1; L. 1953, ch. 442, § 1; L. 1955, ch. 421, § 1; Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF S…
K.S.A. 79-3434 Repealed
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79-3434. History: L. 1941, ch. 381, § 2; Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3435 Repealed
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79-3435. History: L. 1941, ch. 381, § 3; L. 1949, ch. 487, § 1; L. 1951, ch. 496, § 1; L. 1953, ch. 443, § 1; L. 1953, ch. 442, § 2; L. 1955, ch. 423, § 1; Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LC…
K.S.A. 79-3435a Repealed
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79-3435a. History: L. 1955, ch. 294, § 12; L. 1956, ch. 61, § 1; L. 1957, ch. 429, § 24; L. 1958, ch. 66, § 1 (Budget Session); Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Mee…
K.S.A. 79-3436 Repealed
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79-3436. History: L. 1941, ch. 381, § 4; L. 1953, ch. 442, § 3; L. 1955, ch. 421, § 2; Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…