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 fraction thereof, at the rate computed as prescribed in K.S.A. 79-34,141, and amendments thereto, is hereby imposed on the use, sale or delivery of all motor-vehicle fuels or special fuels which are used, sold or delivered in this state for any purpose whatsoever.
(b) Unless otherwise specified in K.S.A. 79-3408c, and amendments thereto, the incidence of this tax is imposed on the distributor of the first receipt of the motor fuel and such taxes shall be paid but once. Such tax shall be computed on all motor-vehicle fuels or special fuels received by each distributor, manufacturer or importer in this state or imported by any distributor, manufacturer or importer into this state and paid in the manner provided for herein, except that an allowance of 2.5% shall be made and deducted by the distributor to cover all ordinary losses which may have resulted from physical loss while handling such motor-vehicle fuels or special fuels. No such allowance shall be made on any motor-vehicle fuel or special fuel exported from the state or sold to the United States of America or any of its agencies or instrumentalities as are now or hereinafter exempt by law from liability to state taxation. No such allowance shall be made for any motor-vehicle fuel or special fuel sold or disposed of to a consumer in tank car, transport or pipeline lots. As used in this subsection, the term "distributor of the first receipt" shall include distributors, manufacturers and importers that import motor-vehicle fuels or special fuels into Kansas.
(c) No tax is hereby imposed upon or with respect to the following transactions:
(1) The sale or delivery of motor-vehicle fuel or special fuel for export from the state of Kansas to any other state or territory or to any foreign country.
(2) The sale or delivery of motor-vehicle fuel or special fuel to the United States of America and such of its agencies as are now or hereafter exempt by law from liability to state taxation.
(3) The sale or delivery of motor-vehicle fuel or special fuel to a contractor for use in performing work for the United States or those agencies of the United States above mentioned, provided such contractor has in effect with the United States or any such agency a cost-plus-a-fixed-fee contract covering the work.
(4) The sale or delivery of motor-vehicle fuel or special fuel which is aviation fuel.
(5) The first sale or delivery of motor-vehicle fuel or special fuel from a refinery, pipeline terminal, pipeline tank farm or other place to a duly licensed distributor who in turn resells to another duly licensed distributor.
(6) The sale or delivery of special fuel which is indelibly dyed in accordance with regulations prescribed pursuant to 26 U.S.C. § 4082 and such special fuel is only used for nonhighway purposes.
(7) The sale of kerosene used as a fuel only to power antique steam motor vehicles first manufactured prior to 1940.
(d) Each distributor, manufacturer, importer, exporter or retailer shall make full reports and furnish such further information as the director may require with reference to all transactions upon which no tax is to be paid.
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, ch. 323, § 1; L. 1979, ch. 324, § 1; L. 1982, ch. 413, § 2; L. 1983, ch. 320, § 1; L. 1984, ch. 359, § 2; L. 1985, ch. 328, § 1; L. 1986, ch. 382, § 1; L. 1987, ch. 388, § 6; L. 1989, ch. 209, § 31; L. 1990, ch. 353, § 1; L. 1992, ch. 106, § 10; L. 1994, ch. 226, § 1; L. 1995, ch. 262, § 30; L. 1998, ch. 96, § 2; L. 2004, ch. 173, § 14; L. 2005, ch. 46, § 1; L. 2006, ch. 81, § 3; April 13.
Structure Kansas Statutes
Article 34 - Motor Vehicle Fuel Taxes
79-3401 Citation of act; definitions.
79-3403 Licenses required under act; applications; fees; bonds; unlawful acts.
79-3406 Licenses for additional places or stations.
79-3407 Suspension or revocation of licenses; hearing.
79-3409 Distributor to collect tax; price sign requirements.
79-3411 Determination of amount due; statement; collection.
79-3412 Levy of executions on property of delinquents.
79-3415 Records, invoices and bills of lading.
79-3416 Transportation of fuels; report; manifest; required statement.
79-3417 Refunds for lost or destroyed fuels; procedure.
79-3419 Enforcement of act; rules and regulations.
79-3421 Rewards for information of unlawful evasion of tax.
79-3424 Exempt from other taxes.
79-3425 Payment into state treasury; distribution of proceeds of tax.
79-3425f Special city and county highway fund; revenue for public transportation.
79-3425i Transfers from state general fund to special city and county highway fund, limitation.
79-3426 Information to other states.
79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
79-3454 Refund permit; application; contents; fee; duties of director.
79-3455 Cancellation of refund permit, when.
79-3456 Invoice by licensed distributors or retailers; contents; copies.
79-3457 Same; invoice blanks; records by director.
79-3458 Claim for refund; time for filing; contents; signature.
79-3459 Payment of refunds; notice of denial or delay.
79-3460 Assignments prohibited; payment in case of death.
79-3461 Refund revolving fund.
79-3462 Actions to recover refunds.
79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
79-3463 Operating nonhighway vehicles on highways, when.
79-3464a Dyed special fuels; unlawful use; exceptions; penalties.
79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.
79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
79-3464e Unlawful acts; penalties.
79-3464f Certain sections part of motor-fuel tax law.
79-3490 Citation of act; definitions.
79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.
79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.
79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax.
79-3492c Same; director may require higher mileage rate for a taxpayer.
79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
79-3492e Same; refund of unused portion of advance taxes; affidavit to director.
79-3493 Unlawful sales; signed statement of exclusive nonhighway use.
79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when.
79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.
79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
79-34,100 Collection of delinquent LP-gas motor fuel taxes.
79-34,101 Measurement, calibration and marking of containers.
79-34,102 Enforcement of act; rules and regulations; duties of county attorneys.
79-34,103 Unlawful acts; penalties; revocation of licenses and permits.
79-34,104 Disposition of proceeds of tax.
79-34,105 Information to officials of other states.
79-34,106 Accrued liabilities not affected.
79-34,109 Imposition of tax; rate; apportionment of tax liability.
79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
79-34,115 License required; rules and regulations; fuel cards, number and information.
79-34,116 Bond of licensee; release of surety.
79-34,119 Temporary authorization; emergency; rules and regulations.
79-34,120 Vehicles not subject to provisions of act.
79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing.
79-34,122 Unlawful acts by interstate motor fuel users; penalties.
79-34,123 Administration and enforcement of act; rules and regulations.
79-34,124 Tax liability determined in absence of records; assessment.
79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.
79-34,128 Delinquent tax; lien.
79-34,129 Collection of delinquent taxes under interstate motor fuel use act.
79-34,141 Rates of tax per gallon on vehicle fuels.
79-34,142 Distribution of proceeds of vehicle fuel taxes.
79-34,159 Expiration date of incentives.
79-34,164 Expiration date of incentives.
79-34,165 International fuel tax agreements; rules and regulations.
79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.
79-34,174 Electronic filing for incentive; rules and regulations.
79-34,175 Annual report to legislature of incentives claimed and fuels sold.
79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives.