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79-3401 Citation of act; definitions. - 79-3401. Citation of act; definitions. This act shall be known...
79-3402 Purpose of tax. - 79-3402. Purpose of tax. The tax imposed by this act...
79-3403 Licenses required under act; applications; fees; bonds; unlawful acts. - 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. - 79-3405. Additional bond; financial statements; revocation of license; release of...
79-3406 Licenses for additional places or stations. - 79-3406. Licenses for additional places or stations. Any distributor, manufacturer...
79-3407 Suspension or revocation of licenses; hearing. - 79-3407. Suspension or revocation of licenses; hearing. Whenever any distributor,...
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. - 79-3408. Tax imposed on use, sale or delivery of motor-vehicle...
79-3408c Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when. - 79-3408c. Fuel owned on date rate of tax changed; inventory...
79-3409 Distributor to collect tax; price sign requirements. - 79-3409. Distributor to collect tax; price sign requirements. Every distributor...
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. - 79-3410. Monthly reports to state director; waiver, when; payment of...
79-3411 Determination of amount due; statement; collection. - 79-3411. Determination of amount due; statement; collection. If any distributor,...
79-3412 Levy of executions on property of delinquents. - 79-3412. Levy of executions on property of delinquents. Whenever any...
79-3413 Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others. - 79-3413. Lien for taxes; interest and penalties; notice; recordation; sale...
79-3414 Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due. - 79-3414. Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice;...
79-3415 Records, invoices and bills of lading. - 79-3415. Records, invoices and bills of lading. Each distributor, manufacturer,...
79-3416 Transportation of fuels; report; manifest; required statement. - 79-3416. Transportation of fuels; report; manifest; required statement. Every railroad,...
79-3417 Refunds for lost or destroyed fuels; procedure. - 79-3417. Refunds for lost or destroyed fuels; procedure. Every distributor...
79-3419 Enforcement of act; rules and regulations. - 79-3419. Enforcement of act; rules and regulations. The director of...
79-3420 Examination of books, records, returns, property and equipment; secrecy required; exceptions. - 79-3420. Examination of books, records, returns, property and equipment; secrecy...
79-3421 Rewards for information of unlawful evasion of tax. - 79-3421. Rewards for information of unlawful evasion of tax. The...
79-3424 Exempt from other taxes. - 79-3424. Exempt from other taxes. The business of using, manufacturing...
79-3425 Payment into state treasury; distribution of proceeds of tax. - 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. - 79-3425c. Apportionment of special city and county highway fund; apportionment...
79-3425f Special city and county highway fund; revenue for public transportation. - 79-3425f. Special city and county highway fund; revenue for public...
79-3425g Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund. - 79-3425g. Same; street and highway construction, reconstruction, alteration, repair and...
79-3425i Transfers from state general fund to special city and county highway fund, limitation. - 79-3425i. Transfers from state general fund to special city and...
79-3426 Information to other states. - 79-3426. Information to other states. (a) The director, upon the...
79-3428 Invalidity of part. - 79-3428. Invalidity of part. If any provisions of this act...
79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when. - 79-3453. Refund of tax paid on motor-vehicle fuels or special...
79-3454 Refund permit; application; contents; fee; duties of director. - 79-3454. Refund permit; application; contents; fee; duties of director. Every...
79-3455 Cancellation of refund permit, when. - 79-3455. Cancellation of refund permit, when. If any claimant for...
79-3456 Invoice by licensed distributors or retailers; contents; copies. - 79-3456. Invoice by licensed distributors or retailers; contents; copies. (a)...
79-3457 Same; invoice blanks; records by director. - 79-3457. Same; invoice blanks; records by director. The director shall...
79-3458 Claim for refund; time for filing; contents; signature. - 79-3458. Claim for refund; time for filing; contents; signature. After...
79-3459 Payment of refunds; notice of denial or delay. - 79-3459. Payment of refunds; notice of denial or delay. Upon...
79-3460 Assignments prohibited; payment in case of death. - 79-3460. Assignments prohibited; payment in case of death. No permit,...
79-3461 Refund revolving fund. - 79-3461. Refund revolving fund. A revolving fund designated as the...
79-3462 Actions to recover refunds. - 79-3462. Actions to recover refunds. The director, in the name...
79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations. - 79-3462a. Importers of motor-vehicle fuels or special fuels; claim for...
79-3463 Operating nonhighway vehicles on highways, when. - 79-3463. Operating nonhighway vehicles on highways, when. For the purpose...
79-3464 Act supplemental. - 79-3464. Act supplemental. This act shall be construed as supplemental...
79-3464a Dyed special fuels; unlawful use; exceptions; penalties. - 79-3464a. Dyed special fuels; unlawful use; exceptions; penalties. (a) It...
79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application. - 79-3464b. Denial or revocation of licenses under motor-fuel tax law,...
79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations. - 79-3464c. Filing by electronic or magnetic media, when; tax credit,...
79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes. - 79-3464d. Liability for the collection or payment of motor vehicle...
79-3464e Unlawful acts; penalties. - 79-3464e. Unlawful acts; penalties. (a) It shall be unlawful for...
79-3464f Certain sections part of motor-fuel tax law. - 79-3464f. Certain sections part of motor-fuel tax law. K.S.A. 79-3464a...
79-3490 Citation of act; definitions. - 79-3490. Citation of act; definitions. This act shall be known...
79-3491 Purpose of tax. - 79-3491. Purpose of tax. The tax imposed by this act...
79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund. - 79-3491a. LP-gas owned on date rate of tax changed; inventory...
79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer. - 79-3492. LP-gas motor fuel tax; rate of tax; computation; tax...
79-3492a Same; alternative method of computing tax; mileage basis; special permit decals. - 79-3492a. Same; alternative method of computing tax; mileage basis; special...
79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax. - 79-3492b. LP-gas motor fuel tax; alternative method of computation and...
79-3492c Same; director may require higher mileage rate for a taxpayer. - 79-3492c. Same; director may require higher mileage rate for a...
79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal. - 79-3492d. Same; destruction or disposal of vehicle; notice to director;...
79-3492e Same; refund of unused portion of advance taxes; affidavit to director. - 79-3492e. Same; refund of unused portion of advance taxes; affidavit...
79-3493 Unlawful sales; signed statement of exclusive nonhighway use. - 79-3493. Unlawful sales; signed statement of exclusive nonhighway use. Except...
79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when. - 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. - 79-3495. User and dealer reports, monthly or annual; payment of...
79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax. - 79-3495a. Sales by licensed dealer to dealer or user; returns...
79-3496 Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing. - 79-3496. Bond of licensee; additional bonds; financial statements; release of...
79-3497 Failure to file report; fraudulent report; investigations; determination of amount due; collection. - 79-3497. Failure to file report; fraudulent report; investigations; determination of...
79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest. - 79-3498. Discontinuance of operation as user or dealer; notice; tax;...
79-3499 Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits. - 79-3499. Records, invoices, bills of lading; preservation; examination of records...
79-34,100 Collection of delinquent LP-gas motor fuel taxes. - 79-34,100. Collection of delinquent LP-gas motor fuel taxes. The provisions...
79-34,101 Measurement, calibration and marking of containers. - 79-34,101. Measurement, calibration and marking of containers. The director may...
79-34,102 Enforcement of act; rules and regulations; duties of county attorneys. - 79-34,102. Enforcement of act; rules and regulations; duties of county...
79-34,103 Unlawful acts; penalties; revocation of licenses and permits. - 79-34,103. Unlawful acts; penalties; revocation of licenses and permits. Any...
79-34,104 Disposition of proceeds of tax. - 79-34,104. Disposition of proceeds of tax. All amounts collected under...
79-34,105 Information to officials of other states. - 79-34,105. Information to officials of other states. The director may,...
79-34,106 Accrued liabilities not affected. - 79-34,106. Accrued liabilities not affected. Nothing contained in this act...
79-34,107 Invalidity of part. - 79-34,107. Invalidity of part. If any provision of this act...
79-34,108 Definitions. - 79-34,108. Definitions. As used in this act, unless the context...
79-34,109 Imposition of tax; rate; apportionment of tax liability. - 79-34,109. Imposition of tax; rate; apportionment of tax liability. (a)...
79-34,110 Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when. - 79-34,110. Users' quarterly report; form and content; separate report for...
79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver. - 79-34,111. Quarters established; payment of tax; delinquent taxes, interest and...
79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations. - 79-34,112. Credit for motor fuel tax paid; evidence of payment;...
79-34,113 Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits. - 79-34,113. Records or returns; inspection; destruction; information confidential, exceptions; extension...
79-34,114 Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act. - 79-34,114. Agreements with other states and federal government for cooperative...
79-34,115 License required; rules and regulations; fuel cards, number and information. - 79-34,115. License required; rules and regulations; fuel cards, number and...
79-34,116 Bond of licensee; release of surety. - 79-34,116. Bond of licensee; release of surety. As a condition...
79-34,117 Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required. - 79-34,117. Leased vehicles, application of law and regulations; waiver of...
79-34,118 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents. - 79-34,118. 24-hour or 72-hour motor fuel permits; fees; rules and...
79-34,119 Temporary authorization; emergency; rules and regulations. - 79-34,119. Temporary authorization; emergency; rules and regulations. Whenever the director...
79-34,120 Vehicles not subject to provisions of act. - 79-34,120. Vehicles not subject to provisions of act. Nothing in...
79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing. - 79-34,121. Suspension or revocation of registration, permit or other evidence...
79-34,122 Unlawful acts by interstate motor fuel users; penalties. - 79-34,122. Unlawful acts by interstate motor fuel users; penalties. (a)...
79-34,123 Administration and enforcement of act; rules and regulations. - 79-34,123. Administration and enforcement of act; rules and regulations. The...
79-34,124 Tax liability determined in absence of records; assessment. - 79-34,124. Tax liability determined in absence of records; assessment. In...
79-34,125 Citation of act. - 79-34,125. Citation of act. This act may be cited as...
79-34,126 Disposition of moneys; international fuel tax agreement clearing fund. - 79-34,126. Disposition of moneys; international fuel tax agreement clearing fund....
79-34,127 Invalidity of part. - 79-34,127. Invalidity of part. If any provisions of this act...
79-34,128 Delinquent tax; lien. - 79-34,128. Delinquent tax; lien. Whenever the tax imposed by this...
79-34,129 Collection of delinquent taxes under interstate motor fuel use act. - 79-34,129. Collection of delinquent taxes under interstate motor fuel use...
79-34,141 Rates of tax per gallon on vehicle fuels. - 79-34,141. Rates of tax per gallon on vehicle fuels. The...
79-34,142 Distribution of proceeds of vehicle fuel taxes. - 79-34,142. Distribution of proceeds of vehicle fuel taxes. The state...
79-34,159 Expiration date of incentives. - 79-34,159. Expiration date of incentives. The provisions of K.S.A. 79-34,155...
79-34,164 Expiration date of incentives. - 79-34,164. Expiration date of incentives. The provisions of K.S.A. 79-34,160...
79-34,165 International fuel tax agreements; rules and regulations. - 79-34,165. International fuel tax agreements; rules and regulations. (a) The...
79-34,170 Definitions. - 79-34,170. Definitions. As used in K.S.A. 79-34,170 through 79-34,175, and...
79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes. - 79-34,171. Kansas retail dealer incentive fund; transfers from state general...
79-34,172 Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation. - 79-34,172. Incentive for retail dealer selling or dispensing renewable fuels;...
79-34,173 Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation. - 79-34,173. Incentive for retail dealer selling or dispensing biodiesel; eligibility...
79-34,174 Electronic filing for incentive; rules and regulations. - 79-34,174. Electronic filing for incentive; rules and regulations. (a) The...
79-34,175 Annual report to legislature of incentives claimed and fuels sold. - 79-34,175. Annual report to legislature of incentives claimed and fuels...
79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives. - 79-34,176. Expiration date of renewable fuels and biodiesel incentives. The...