Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-3437 Repealed
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79-3437. History: L. 1941, ch. 381, § 5; L. 1943, ch. 290, § 6; L. 1949, ch. 487, § 2; L. 1953, ch. 442, § 4; L. 1957, ch. 429, § 25; Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived L…
K.S.A. 79-3438 Repealed
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79-3438. History: L. 1941, ch. 381, § 6; L. 1953, ch. 442, § 5; L. 1955, ch. 421, § 3; Repealed, L. 1959, ch. 397, § 17; July 1.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…
K.S.A. 79-3439 Repealed
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79-3439. History: L. 1941, ch. 381, § 7; L. 1949, ch. 487, § 3; Repealed, L. 1953, ch. 442, § 18; January 1, 1954. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…
K.S.A. 79-3440 Repealed
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79-3440. History: L. 1941, ch. 381, § 8; L. 1943, ch. 290, § 7; L. 1953, ch. 442, § 6; L. 1957, ch. 429, § 26; Repealed, L. 1959, ch. 397, § 17; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF …
K.S.A. 79-3441 Repealed
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79-3441. History: L. 1941, ch. 381, § 9; L. 1953, ch. 442, § 7; Repealed, L. 1959, ch. 397, § 17; July 1.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 Sc…
K.S.A. 79-3442 Repealed
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79-3442. History: L. 1941, ch. 381, § 10; Repealed, L. 1953, ch. 442, § 18; January 1, 1954. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance …
K.S.A. 79-3443 Repealed
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79-3443. History: L. 1941, ch. 381, § 11; L. 1949, ch. 487, § 4; L. 1953, ch. 442, § 8; Repealed, L. 1959, ch. 397, § 17; July 1.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 Sessi…
K.S.A. 79-3444 Repealed
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79-3444. History: L. 1941, ch. 381, § 12; L. 1953, ch. 442, § 9; 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 S…
K.S.A. 79-3445 Repealed
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79-3445. History: L. 1941, ch. 381, § 13; 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. 79-3446 Repealed
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79-3446. History: L. 1941, ch. 381, § 14; L. 1953, ch. 442, § 10; 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 …
K.S.A. 79-3447 Repealed
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79-3447. History: L. 1941, ch. 381, § 15; 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. 79-3448 Repealed
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79-3448. History: L. 1941, ch. 381, § 16; L. 1949, ch. 487, § 5; L. 1953, ch. 442, § 11; 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 Sess…
K.S.A. 79-3449 Repealed
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79-3449. History: L. 1941, ch. 381, § 17; L. 1949, ch. 487, § 6; L. 1957, ch. 429, § 27; 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 Sess…
K.S.A. 79-3450 Repealed
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79-3450. History: L. 1941, ch. 381, § 18; L. 1953, ch. 442, § 12; 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 …
K.S.A. 79-3451 Repealed
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79-3451. History: L. 1941, ch. 381, § 19; 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. 79-3452 Repealed
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79-3452. History: L. 1941, ch. 381, § 20; L. 1953, ch. 442, § 17; 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 …
K.S.A. 79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when
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79-3453. Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when. Any person who uses any motor-vehicle fuels or special fuels on which the motor-fuel or special fuel tax has been paid for use in school buses or for any purpose other than operating m…
K.S.A. 79-3454 Refund permit; application; contents; fee; duties of director
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79-3454. Refund permit; application; contents; fee; duties of director. Every person who desires to be eligible to receive motor-vehicle-fuels or special fuels tax refund, before making any claim for a refund, shall make written application, upon a form furnished by the director,…
K.S.A. 79-3455 Cancellation of refund permit, when
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79-3455. Cancellation of refund permit, when. If any claimant for refund makes any false statement on any application for a permit or upon any claim for a refund, or if any recipient of a permit to obtain motor-vehicle tax refunds, uses refund tax motor-vehicle fuels or special f…
K.S.A. 79-3456 Invoice by licensed distributors or retailers; contents; copies
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79-3456. Invoice by licensed distributors or retailers; contents; copies. (a) At the time of making each delivery of motor-vehicle fuel or special fuel upon which a refund of the tax may be claimed, the licensed distributor or licensed retailer delivering the same shall make out …
K.S.A. 79-3457 Same; invoice blanks; records by director
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79-3457. Same; invoice blanks; records by director. The director shall issue free of cost the blank invoices required by this act to those distributors or retailers who do not provide their own invoices approved by the director. The director shall keep accurate records of all inv…
K.S.A. 79-3458 Claim for refund; time for filing; contents; signature
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79-3458. Claim for refund; time for filing; contents; signature. After purchasing or acquiring for use motor-vehicle fuel or special fuel upon which refund of the tax may be due, a purchaser and claimant may file with the director a claim on a form furnished by the director. Such…
K.S.A. 79-3459 Payment of refunds; notice of denial or delay
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79-3459. Payment of refunds; notice of denial or delay. Upon receipt of a claim for refund by the director if the director shall find that the same is complete and as required by law, and is satisfied that such refund is due, the director, within 20 days after receiving the same,…
K.S.A. 79-3460 Assignments prohibited; payment in case of death
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79-3460. Assignments prohibited; payment in case of death. No permit, invoice, or claim for refund shall be assigned. A permit may continue to be valid, in case of the death of the original permit holder, for the unexpired term of such permit. In case of death of the applicant or…
K.S.A. 79-3461 Refund revolving fund
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79-3461. Refund revolving fund. A revolving fund designated as the motor-vehicle fuel tax refund fund not to exceed one million dollars ($1,000,000) shall be set apart and maintained by the director from the motor-vehicle fuel tax collected under the provisions of article 34 of c…
K.S.A. 79-3462 Actions to recover refunds
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79-3462. Actions to recover refunds. The director, in the name of the state of Kansas, may bring and maintain a civil action to recover from any person illegally obtaining the payment of a refund claim the amount of such payment. History: L. 1949, ch. 486, § 12; January 1, 1950. …
K.S.A. 79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations
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79-3462a. Importers of motor-vehicle fuels or special fuels; claim for refund; limitations. No claim for refund of tax imposed by the Kansas motor-fuel tax law based upon any decision of the Kansas supreme court or any federal court that importers are not subject to any provision…
K.S.A. 79-3463 Operating nonhighway vehicles on highways, when
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79-3463. Operating nonhighway vehicles on highways, when. For the purpose of this act the movement on the highways of motor vehicles primarily designed or operated for nonhighway use from one location where motor-vehicle fuels or special fuels will be used for nonhighway purposes…
K.S.A. 79-3464 Act supplemental
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79-3464. Act supplemental. This act shall be construed as supplemental to and as part of the motor-fuel tax law of this state. History: L. 1949, ch. 486, § 14; January 1, 1950. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived …
K.S.A. 79-3464a Dyed special fuels; unlawful use; exceptions; penalties
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79-3464a. Dyed special fuels; unlawful use; exceptions; penalties. (a) It shall be unlawful to operate or cause to be operated in this state a motor vehicle with special fuel that contains any quantity of dye or marker as prescribed pursuant to 26 U.S.C. 4082 in the fuel supply t…
K.S.A. 79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application
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79-3464b. Denial or revocation of licenses under motor-fuel tax law, when; application. (a) Licenses under this act may be denied or revoked to any person: (1) Who is not at least 18 years of age; (2) who has not filed all applicable tax returns and paid all taxes, interest and p…
K.S.A. 79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations
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79-3464c. Filing by electronic or magnetic media, when; tax credit, when; rules and regulations. (a) The director may require a licensed distributor receiving or importing 50,000 gallons of motor fuel or more in a calendar month to file by electronic or magnetic media, in a stand…
K.S.A. 79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes
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79-3464d. Liability for the collection or payment of motor vehicle fuel or special fuel taxes. (a) Any person who is responsible for the collection or payment of motor vehicle fuel or special fuel tax or control, receipt, custody or disposal of funds due and owing under the Kansa…
K.S.A. 79-3464e Unlawful acts; penalties
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79-3464e. Unlawful acts; penalties. (a) It shall be unlawful for any distributor, importer, exporter, manufacturer, retailer, user, carrier, transporter or any other person to: (1) Use, sell, manufacture or deliver any motor-vehicle fuels or special fuels at any place without hav…
K.S.A. 79-3464f Certain sections part of motor-fuel tax law
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79-3464f. Certain sections part of motor-fuel tax law. K.S.A. 79-3464a through 79-3464e shall be a part of and supplemental to, the motor-fuel tax law, K.S.A. 79-3401 et seq., and amendments thereto. History: L. 1995, ch. 262, § 12; July 1. Previous | Next LEGISLATIVE COORDINATIN…
K.S.A. 79-3467 Repealed
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79-3467. History: L. 1955, ch. 267, § 3; L. 1957, ch. 508, § 1; Repealed, L. 1971, ch. 319, § 21; January 1, 1972. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…
K.S.A. 79-3468 Repealed
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79-3468. History: L. 1955, ch. 267, § 4; L. 1965, ch. 532, § 1; Repealed, L. 1971, ch. 319, § 21; January 1, 1972. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…
K.S.A. 79-3474 Repealed
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79-3474. History: L. 1959, ch. 397, § 1; L. 1969, ch. 462, § 4; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. CASE ANNOTATIONS 1. State motor and special fuel taxes owed by debtor were not entitled to priority. In re Edmiston, 36 B.R. 1, 3 (1982). Previous | Next LEGISLATIVE CO…
K.S.A. 79-3475 Repealed
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79-3475. History: L. 1959, ch. 397, § 2; L. 1969, ch. 462, § 5; L. 1976, ch. 426, § 4; L. 1982, ch. 415, § 3; L. 1983, ch. 320, § 5; L. 1989, ch. 209, § 34; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arch…
K.S.A. 79-3475a Repealed
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79-3475a. History: L. 1969, ch. 462, § 6; L. 1976, ch. 426, § 5; L. 1983, ch. 320, § 6; L. 1989, ch. 209, § 35; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVI…
K.S.A. 79-3476 Repealed
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79-3476. History: L. 1959, ch. 397, § 3; Repealed, L. 1969, ch. 462, § 19; 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. 79-3477 Repealed
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79-3477. History: L. 1959, ch. 397, § 4; L. 1969, ch. 462, § 7; L. 1982, ch. 415, § 4; L. 1988, ch. 356, § 336; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVI…
K.S.A. 79-3478 Repealed
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79-3478. History: L. 1959, ch. 397, § 5; L. 1969, ch. 462, § 8; L. 1978, ch. 414, § 2; L. 1990, ch. 355, § 1; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISO…
K.S.A. 79-3479 Repealed
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79-3479. History: L. 1959, ch. 397, § 6; Repealed, L. 1969, ch. 462, § 19; 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. 79-3479c Repealed
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79-3479c. History: L. 1984, ch. 347, § 1; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. 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. 79-3480 Repealed
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79-3480. History: L. 1959, ch. 397, § 7; L. 1969, ch. 462, § 9; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archi…
K.S.A. 79-3480a Repealed
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79-3480a. History: L. 1969, ch. 462, § 10; L. 1980, ch. 308, § 21; L. 1990, ch. 353, § 2; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archiv…
K.S.A. 79-3481 Repealed
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79-3481. History: L. 1959, ch. 397, § 8; L. 1963, ch. 488, § 1; L. 1969, ch. 462, § 11; L. 1988, ch. 356, § 337; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REV…
K.S.A. 79-3482 Repealed
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79-3482. History: L. 1959, ch. 397, § 9; Repealed, L. 1969, ch. 462, § 19; 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. 79-3483 Repealed
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79-3483. History: L. 1959, ch. 397, § 10; L. 1969, ch. 462, § 12; L. 1972, ch. 342, § 109; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archi…