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 before the 25th day of each calendar month, file with the director a report, certified to be true and correct, on a form prescribed and furnished by the director, showing the total number of gallons of LP-gas placed into fuel supply tank or tanks of any motor vehicle while such vehicle is within this state during the preceding calendar month, including the number of gallons on hand at the beginning and end of each month, the number of gallons received from any and all sources supported by detailed schedules of receipts, purchases and withdrawals for sale or use, and such other information as the director may require. Each LP-gas user or LP-gas dealer at the time of filing each monthly report must pay to the director the full amount of tax due for the preceding calendar month at the rate provided for in this act.
(b) Any tax imposed under the provisions of this act not paid on or before the 25th of the month succeeding the calendar month in which the LP-gas was used shall be deemed delinquent and shall bear interest at the rate per month, or fraction thereof prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from such due date until paid, and in addition thereto there is hereby imposed upon all amounts of such tax remaining due and unpaid after such due date a penalty in the amount of 5% thereof, and such penalty shall be by the director added to and collected as a part of such tax. If the LP-gas user or LP-gas dealer furnishes evidence to the director that the delinquency was due to causes beyond such user's or dealer's reasonable control, and if in the opinion of the director the delinquency was not the result of willful negligence of the LP-gas user or LP-gas dealer the penalty or interest or both may be waived or reduced by the director.
(c) The director, if satisfied that the enforcement of the act is not adversely affected, may exempt any LP-gas user or LP-gas dealer from the monthly reporting and payment requirements of this act and require in lieu thereof annual payment of the tax due hereunder and annual reporting on forms provided by the director.
(d) Whenever the secretary or the secretary's designee determines that the failure of the taxpayer to comply with the provisions of subsection (b) was due to reasonable causes, the secretary or the secretary's designee may waive or reduce any of the penalties and may reduce the interest rate to the underpayment rate prescribed and determined for the applicable period under section 6621 of the federal internal revenue code as in effect on January 1, 1994, upon making a record of the reasons therefor.
(e) It shall be unlawful for any LP-gas user or LP-gas dealer to use or sell any LP-gas within this state unless such LP-gas user or LP-gas dealer is a holder of an uncanceled, unsuspended or unrevoked license issued by the director, unless such user has remitted the tax to a licensed LP-gas dealer. To procure such license every applicant shall file with the director an application upon oath and in such form as the director may prescribe, setting forth the name and addresses, the kind of business, and the designation of the exact locations or places of business where LP-gas is delivered or placed into the fuel supply tank or tanks of a motor vehicle, and such other information as the director may require. Such application must also contain, as a condition to the issuance of the license, an agreement by the applicant to comply with the provisions and requirements of this act and the rules and regulations promulgated by the director. If the applicant is a partnership or association, the application shall set forth the name and address of each partner or person constituting the partnership, or association, and if a corporation, the names and addresses of the principal officers thereof, and any other information prescribed by the director for the purposes of identification. The application shall be signed and verified by oath or affirmation by the owner, if a natural person, and in case of partnership or association, by a partner or member thereof, and in case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of such person's authority. Any valid LP-gas user's or LP-gas dealer's license in effect on the effective date of this act shall remain in full force and effect and no new application need be made under this act.
(f) In the event that any application for a license to use LP-gas as an LP-gas user or LP-gas dealer in this state shall be filed by any person whose license shall at any time theretofore have been canceled for cause, or in case the director shall be of the opinion that such application is not filed in good faith, or that such application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause, then and in any of such events, the director may refuse to issue to such person a license in this state. Notice of such refusal shall be mailed to the applicant. Any applicant aggrieved by the order of the director refusing to issue a license may request a hearing of the director on such application by filing with the director a written request therefor. Upon such filing the director shall conduct a hearing in accordance with the provisions of the Kansas administrative procedure act. If the director finds upon such hearing that [the] applicant is entitled to a license, the director shall order its issuance, but if the director finds that such applicant is not entitled to a license, such director shall enter an order refusing issuance.
(g) Upon the filing of the application for a license, a filing fee of $5 shall be paid to the director. All such fees collected by the director shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The application in proper form having been accepted for filing, the bond hereafter provided for having been accepted and approved by the director and the other conditions and requirements of this act having been complied with, the director shall issue to such applicant a license and such license shall be in force so long as the holder thereof has in force a bond as required by this act deposited with the director, or until such license is suspended, surrendered, or revoked for cause by the director. The license issued by the director shall not be assignable and shall be valid only for the LP-gas user or LP-gas dealer in whose name issued, and shall be displayed conspicuously by the LP-gas user or LP-gas dealer at the user's or dealer's principal place of business as set forth in the application.
(h) In the event a person qualifies for both a user's and dealer's license, only one license shall be required. A copy of such user's or dealer's license shall be required for each place of business of the licensee where LP-gas is sold or dispensed. No charge shall be made for additional copies of such user's or dealer's license when such copies are required for multiple business locations.
History: L. 1959, ch. 405, § 6; L. 1973, ch. 402, § 11; L. 1980, ch. 308, § 22; L. 1988, ch. 356, § 339; L. 1994, ch. 95, § 4; L. 2001, ch. 5, § 457; L. 2014, ch. 81, § 10; July 1.
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.