79-5101. Definitions. As used in this act the term "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except:
(a) Motor vehicles assessed and taxed by the director of property valuation under the provisions of chapter 79, article 6a, of the Kansas Statutes Annotated, and amendments thereto;
(b) motor vehicles of public service companies whose property is assessed by the director of property valuation under the provisions of article 5a of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(c) motor vehicles registered for a gross weight of more than 12,000 pounds;
(d) motor vehicles owned by a car rental company upon which the tax imposed under K.S.A. 79-5117, and amendments thereto, has been paid;
(e) recreational vehicles, as defined by K.S.A. 79-5118, and amendments thereto;
(f) motor vehicles which are exempted from property taxation under the provisions of the Kansas Statutes Annotated or the Kansas constitution; and
(g) commercial motor vehicles as defined in K.S.A. 2021 Supp. 8-143m, and amendments thereto.
History: L. 1979, ch. 309, § 1; L. 1980, ch. 325, § 1; L. 1982, ch. 396, § 3; L. 1983, ch. 335, § 1; L. 1991, ch. 286, § 2; L. 1994, ch. 10, § 1; L. 1994, ch. 330, § 1; L. 1997, ch. 119, § 4; L. 1998, ch. 140, § 2; L. 2012, ch. 87, § 11; July 1.
Structure Kansas Statutes
79-5104 Classification schedule; rebuilt salvage vehicles.
79-5105 Imposition of tax; amount; computation; minimum tax.
79-5105a Computation of tax imposed upon certain vehicles; payment date.
79-5109 Allocation and distribution of tax receipts; payment of tax receipts to the state.
79-5110 Apportionment of moneys among tax levy funds; time for crediting.
79-5114 Delinquent tax; interest.
79-5114a Unlawful acts; penalties.
79-5115 Rules and regulations.
79-5116a Cancellation of motor vehicle tax when donated to charitable organization.
79-5118 Taxation of recreational vehicles; definitions.
79-5119 Same; due date; exemption from property tax.
79-5120 Same; imposition of tax; computation of amount; due date; tax situs.
79-5122 Same; forms and information to be provided by secretary of revenue and county officials.
79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.