Kansas Statutes
Article 34 - Motor Vehicle Fuel Taxes
79-3425c Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.

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 county equalization and adjustment fund from the special city and county highway fund and on such dates the state treasurer shall apportion and pay to the several counties of the state 57% of the moneys in the special city and county highway fund, created by K.S.A. 79-3425, and amendments thereto, and shall apportion and pay to the several cities of the state the remaining 43% of such moneys.
(b) The allocation and payment to each county under the provisions of this section shall be made in the following manner:
First, Each county of the state shall receive a payment of $5,000;
Second, of the balance remaining, 44.06% thereof shall be apportioned and paid to each county on each January 15 and April 15 of each year in the proportion that the total amount of money collected in such county from motor vehicle registration fees for the second preceding calendar year bears to the total amount of money collected in all counties from motor vehicle registration fees for the second preceding calendar year, and on July 15 and October 15 of each year in the proportion that the total amount of money collected in such county from motor vehicle registration fees for the preceding calendar year bears to the total amount of money collected in all counties from motor vehicle registration fees for the preceding calendar year;
Third, 44.06% of such balance shall be apportioned and paid to each county on each January 15 and April 15 of each year in the proportion that the average daily vehicle miles traveled in such county for the second preceding calendar year bears to the average daily vehicle miles traveled in all counties of the state for the second preceding calendar year, and on July 15 and October 15 of each year in the proportion that the average daily vehicle miles traveled in such county for the preceding calendar year bears to the average daily vehicle miles traveled in all counties of the state for the preceding calendar year; and
Fourth, the remaining 11.88% of such balance shall be apportioned and paid to each county on each January 15 and April 15 of each year in the proportion that the total road miles in such county for the second preceding calendar year bears to the total road miles in all counties of the state for the second preceding calendar year; and on July 15 and October 15 of each year in the proportion that the total road miles in such county for the preceding calendar year bears to the total road miles in all counties of the state for the preceding calendar year.
If the total amount of money received by any county pursuant to the foregoing distribution formula during the period from July 15 of any year to April 15 of the next succeeding year is less than the total amount received by such county from the special city and county highway fund and the county equalization and adjustment fund for fiscal year 1999, the state treasurer shall apportion and pay to each such county from the county equalization and adjustment fund an amount which together with the amount received pursuant to the foregoing distribution formula will equal the total amount received from the two aforementioned funds during such period of time. In the event that there is insufficient funds in the county equalization and adjustment fund to pay each county the amount to which it is entitled, each county shall receive a payment in the proportion that the amount to which such county is entitled bears to the amount to which all such counties are entitled. If there is money remaining in such fund after such distribution, the state treasurer shall distribute the balance to the several counties in the manner provided in the second and third clauses of the foregoing formula for distributing moneys to counties from the special city and county highway fund.
All payments shall be made to the county treasurers of the respective counties, and upon receipt of the same:
(1) The county treasurers of Sedgwick and Shawnee counties shall credit 50% of the moneys received to the road and bridge fund of such counties and apportion and pay the remainder of such moneys to the several cities located in such counties;
(2) the county treasurer of Wyandotte county shall credit 10% of the moneys received to the road and bridge fund of such county and apportion and pay the remainder of such moneys to the several cities located in such county;
(3) the county treasurers of Lyon, Cowley, Crawford, Montgomery, Butler, Saline, Leavenworth, Riley, Reno and Douglas counties shall credit 90% of the moneys so received to the road and bridge fund of such counties and apportion and pay the remainder of such moneys to the several cities located in such counties except that no persons residing within the Fort Riley military reservation shall be included or considered in determining the population of any city located within Geary or Riley county; and
(4) the county treasurers of Johnson county and all other counties not listed in paragraphs (1), (2) or (3) shall credit all of the moneys received to the road and bridge fund of such counties.
Not less than 25% of the amount received by each county and credited to the county road and bridge fund under the provisions of this section shall be expended by the county on mail and school bus routes on county roads as defined in K.S.A. 68-101, and amendments thereto. Payments to the cities under the provisions of this subsection shall be in the proportion that the population of each city bears to the total population of all cities located in the same county as such city.
In counties which have not adopted the county-unit road system, the amount of money retained by such counties after distribution to the cities within such county pursuant to this subsection shall be distributed to each township within such county in not less than the proportion that the amount of money received by each township from the county and township road fund during the period from July 1, 1969, to June 30, 1970, bears to the total amount of money received by such county from the county and township road fund, the county road and city street funds, the special motor carrier fee county road fund and the special city and county highway fund during the period from July 1, 1969, to June 30, 1970, plus the amount such county would have received on July 15, 1970, from the special city and county highway fund based on the formula for distributing such fund in effect on June 30, 1970. All payments to townships hereunder shall be made to the treasurers thereof, and all moneys so received shall be deposited in the general road fund of such township.
(c) The allocation and payment of moneys to the several cities of the state from the special city and county highway fund shall be in the proportion that the population of each city bears to the total population of all cities in the state except that the population of any military reservation which has been annexed to a city after the date of December 31, 1981, shall not be included in the population of such city for the purpose of this allocation. All such payments shall be to the city treasurers of the respective cities. Upon receipt of same unless a consolidated street and highway fund is established pursuant to K.S.A. 12-1,119, and amendments thereto, the city treasurer of each city shall credit the same to a separate fund to be used for the construction, reconstruction, alteration, repair and maintenance of the streets and highways of such city and for the payment of bonds, and interest thereon, issued pursuant to K.S.A. 79-3425g, and amendments thereto.
(d) For the purposes of this section, the average daily vehicle miles traveled in each county shall be determined by the secretary of transportation, but it shall not include miles traveled on interstate highways, and the population of each city shall be reported in the annual enumeration by the secretary of agriculture for the preceding calendar year.
(e) In order to reduce vehicular traffic and congestion on its streets and highways, the board of county commissioners of any county, the governing body of any city or the township board of any township may use for the purpose of constructing, repairing and maintaining footpaths and bicycle paths not to exceed 10% of the moneys such government receives under K.S.A. 79-3425c, and amendments thereto, except that such limitation shall not apply to moneys received by a county that the county is required to distribute to a city or a township. Such moneys shall not be expended on any recreational trail, as defined in subsection (b) of K.S.A. 58-3211, and amendments thereto.
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. 414, § 1; L. 1983, ch. 320, § 4; L. 1987, ch. 260, § 3; L. 1989, ch. 209, § 33; L. 1999, ch. 137, § 30; L. 2003, ch. 160, § 87; L. 2004, ch. 180, § 15; L. 2005, ch. 174, § 184; L. 2006, ch. 142, § 162; L. 2007, ch. 167, § 198; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 34 - Motor Vehicle Fuel Taxes

79-3401 Citation of act; definitions.

79-3402 Purpose of tax.

79-3403 Licenses required under act; applications; fees; bonds; unlawful acts.

79-3405 Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt.

79-3406 Licenses for additional places or stations.

79-3407 Suspension or revocation of licenses; hearing.

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.

79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.

79-3409 Distributor to collect tax; price sign requirements.

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.

79-3411 Determination of amount due; statement; collection.

79-3412 Levy of executions on property of delinquents.

79-3413 Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.

79-3414 Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.

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.

79-3420 Examination of books, records, returns, property and equipment; secrecy required; exceptions.

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.

79-3425c Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.

79-3425f Special city and county highway fund; revenue for public transportation.

79-3425g Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.

79-3425i Transfers from state general fund to special city and county highway fund, limitation.

79-3426 Information to other states.

79-3428 Invalidity of part.

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.

79-3464 Act supplemental.

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.

79-3491 Purpose of tax.

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.

79-3495 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.

79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.

79-3496 Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.

79-3497 Failure to file report; fraudulent report; investigations; determination of amount due; collection.

79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.

79-3499 Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.

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.

79-34,107 Invalidity of part.

79-34,108 Definitions.

79-34,109 Imposition of tax; rate; apportionment of tax liability.

79-34,110 Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.

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.

79-34,113 Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.

79-34,114 Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.

79-34,115 License required; rules and regulations; fuel cards, number and information.

79-34,116 Bond of licensee; release of surety.

79-34,117 Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.

79-34,118 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.

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.

79-34,125 Citation of act.

79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.

79-34,127 Invalidity of part.

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.

79-34,170 Definitions.

79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.

79-34,172 Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.

79-34,173 Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.

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.