Kansas Statutes
Article 51 - Motor Vehicles
79-5114 Delinquent tax; interest.

79-5114. Delinquent tax; interest. All taxes levied upon motor vehicles under the provisions of this act which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, of the tax remaining due and unpaid from the date the same became due to the date of payment and such interest shall be credited to the county general fund and retained by the county.
History: L. 1979, ch. 309, § 14; L. 1980, ch. 325, § 5; L. 1980, ch. 308, § 27; L. 1981, ch. 382, § 2; L. 1992, ch. 319, § 9; Jan. 1, 1993.

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.