Kansas Statutes
Article 51 - Motor Vehicles
79-5104 Classification schedule; rebuilt salvage vehicles.

79-5104. Classification schedule; rebuilt salvage vehicles. (a) All motor vehicles subject to taxation under the provisions of this act shall be classified according to the following schedule:

Class 1                $0- $  749
Class 2               750- 1,499
Class 3            1,500- 2,249
Class 4            2,250- 2,999
Class 5            3,000- 3,749
Class 6            3,750- 4,499
Class 7            4,500- 5,249
Class 8            5,250- 5,999
Class 9            6,000- 6,999
Class 10          7,000- 7,999
Class 11            8,000- 8,999
Class 12          9,000- 9,999
Class 13       10,000-10,999
Class 14       11,000-11,999
Class 15       12,000-12,999
Class 16       13,000-13,999
Class 17       14,000-15,999
Class 18       16,000-17,999
Class 19       18,000-19,999
Class 20    20,000 and over

(b) For tax year 2010 and thereafter, the classification for a rebuilt salvage vehicle, as defined in K.S.A. 8-197, and amendments thereto, which is being registered for the first time as a rebuilt salvage vehicle under K.S.A. 8-135, and amendments thereto, shall be reduced by two classes. The initial classification reduction shall be indicated on the certificate of title issued under K.S.A. 8-135, and amendments thereto. The classification reduction shall only be valid for the initial registration of such vehicle.
History: L. 1979, ch. 309, § 4; L. 2009, ch. 26, § 2; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 51 - Motor Vehicles

79-5101 Definitions.

79-5102 Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.

79-5103 Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.

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.

79-5106 Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.

79-5107 Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.

79-5108 Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.

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.

79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.

79-5114 Delinquent tax; interest.

79-5114a Unlawful acts; penalties.

79-5115 Rules and regulations.

79-5116 Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.

79-5116a Cancellation of motor vehicle tax when donated to charitable organization.

79-5117 Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.

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.

79-5121 Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.

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.

79-5124 Same; delinquent tax; interest; amnesty.

79-5125 Same; rules and regulations.