Chapter 79, TAXATION

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 …

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…

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…

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,…

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…

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…

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.

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…

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…

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.

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…

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…

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…

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…

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…

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.

79-3490. Citation of act; definitions. This act shall be known and may be cited as the "liquefied petroleum motor fuel tax law" and as so constituted shall be supplemental to the motor fuel tax law. The following words, terms and phrases, when used in this act shall have the mean…

79-3491. 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…

79-3491a. LP-gas owned on date rate of tax changed; inventory tax or refund. (a) A tax is hereby imposed on all LP-gas motor fuels owned at 12:01 a.m. July 1, 1999, and on July 1 of each year thereafter, by any LP-gas motor fuels user or LP-gas motor fuels dealer at a rate per ga…

79-3492. LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer. (a) Except as otherwise provided in this act, a tax per gallon, or fraction thereof, at the rate computed as prescribed in K.S.A. 79-34,141, and amendments thereto, is hereby imposed on the…

79-3492a. Same; alternative method of computing tax; mileage basis; special permit decals. Alternatively to the methods otherwise set forth in this act, upon application to the director on forms prescribed by the director, the tax may be computed on a mileage basis by an LP-gas u…

79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax. Alternatively to the methods otherwise set forth in this act, special LP-gas permit users operating motor vehicles on the public highways of this state may upon application to the director on f…

79-3492c. Same; director may require higher mileage rate for a taxpayer. In authorizing a special LP-gas permit user to pay taxes in advance for the privilege of thereafter purchasing such product tax free without securing another user's permit and performing the functions requir…

79-3492d. Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal. If any motor vehicle on which taxes have been paid in advance by a special LP-gas permit user for which a permit decal has been issued shall, prior to the end of the calendar yea…

79-3492e. Same; refund of unused portion of advance taxes; affidavit to director. If a motor vehicle shall be destroyed or sold or transferred so that it shall no longer qualify for the special LP-gas user permit decal, then in that event the owner or operator shall be entitled t…

79-3493. Unlawful sales; signed statement of exclusive nonhighway use. Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of LP-gas to any person who: (a) Is not licensed as a dealer or user of LP-gas; (…

79-3494. Dual carburetion; presumption of exclusive use of LP-gas, when. Any person who operates a motor vehicle that is equipped to use motor-vehicle fuel and LP-gas interchangeably is presumed to have used LP-gas exclusively in the operation of said vehicle unless proof of the …

79-3495. User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee. (a) Each LP-gas user or LP-gas dealer subject to the provisions of this act must, on or be…

79-3495a. Sales by licensed dealer to dealer or user; returns and payment of tax. Any LP-gas dealer or LP-gas user, upon application in writing to the director, and at the discretion of the director, with or without the requirement of a bond, may be authorized to purchase on a ta…

79-3496. Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing. No license shall be granted and issued until the person applying therefor has filed with the director a bond, payable to the state of Kansas i…

79-3497. Failure to file report; fraudulent report; investigations; determination of amount due; collection. Whenever any LP-gas user or LP-gas dealer shall neglect or refuse to make and file any report for any calendar month as required by this act, or shall file an incorrect or…

79-3498. Discontinuance of operation as user or dealer; notice; tax; penalties and interest. Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact f…

79-3499. Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits. Each LP-gas user or LP-gas dealer shall maintain and keep for a period of three years, such record or records of LP-gas purchased, …

79-3601. Title of act; additional to certain other taxes. This act shall be known as the "Kansas retailers' sales tax act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the state of Kansas or by any municipal corporation or …

79-3602. Definitions. Except as otherwise provided, as used in the Kansas retailers' sales tax act: (a) "Agent" means a person appointed by a seller to represent the seller before the member states. (b) "Agreement" means the multistate agreement entitled the streamlined sales and…

79-3603. Retailers' sales tax imposed; rate. For the privilege of engaging in the business of selling tangible personal property at retail in this state or rendering or furnishing any of the services taxable under this act, there is hereby levied and there shall be collected and …

79-3603d. Retailers' sales tax imposed on sale of food and food ingredients; rate. (a) There is hereby levied and there shall be collected and paid a tax upon the gross receipts from the sale of food and food ingredients. The rate of tax shall be as follows: (1) Commencing on Jan…

79-3604. Tax paid by consumer and collected by retailer; exceptions; fee. The tax levied under the Kansas retailers' sales tax act shall be paid by the consumer or user to the retailer and it shall be the duty of each and every retailer in this state to collect from the consumer …

79-3605. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer,…

79-3606. Exempt sales. The following shall be exempt from the tax imposed by this act: (a) All sales of motor-vehicle fuel or other articles upon which a sales or excise tax has been paid, not subject to refund, under the laws of this state except cigarettes and electronic cigare…

79-3606d. Exempt sales of fencing materials and services; exemption certificate. (a) (1) The following shall be exempt from the tax imposed by the Kansas retailers' sales tax act: All sales of tangible personal property and services purchased on and after January 1, 2021, and pur…

79-3606e. Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate. The following shall be exempt from the tax imposed under the Kansas retailers' sales tax act: All sales of tangible person…

79-3606f. Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate. The following shall be exempt from the tax imposed under the Kansas retaile…

79-3606h. Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces. (a) On and after July 1, 2026, notwithstanding any provision of law to the contrary, all sales of tangible personal property or services, except sales of…

79-3607. Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing. (a) Retailers shall make returns to the director at the times prescribed by this section in the manner prescribed by the director, including electronic filing, upon forms or for…

79-3608. Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts. (a) Except as otherwise provided, it shall be unlawful for any person t…

79-3609. Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid…

79-3610. Examination of returns; final determinations; notice; informal conferences; jeopardy assessments. The director of taxation shall examine all returns filed under the provisions of this act, and shall issue final determinations of tax liability hereunder in the manner pres…

79-3611. Investigations and hearings. For the purpose of ascertaining the correctness of any return, or for the purpose of determining the amount of tax due from any person engaged in the business of selling tangible personal property at retail, or furnishing services taxable her…

79-3612. Lien upon property upon sale of business; duties and liability of purchaser. The tax imposed by this act shall be a lien upon the property of any person who shall sell his or her business consisting of tangible personal property. The person acquiring such business or pro…