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2017 Statute

Section Number

79-3401 - Citation of act; definitions.
79-3402 - Purpose of tax.
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.
79-3406 - Licenses for additional places or stations.
79-3407 - Suspension or revocation of licenses; hearing.
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.
79-3408c - Fuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when.
79-3409 - Distributor to collect tax; price sign requirements.
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.
79-3411 - Determination of amount due; statement; collection.
79-3412 - Levy of executions on property of delinquents.
79-3413 - Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others.
79-3414 - Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due.
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.
79-3420 - Examination of books, records, returns, property and equipment; secrecy required; exceptions.
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.
79-3425c - Apportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use.
79-3425f - Special city and county highway fund; revenue for public transportation.
79-3425g - Same; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund.
79-3425i - Transfers from state general fund to special city and county highway fund, limitation.
79-3426 - Information to other states.
79-3428 - Invalidity of part.
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.
79-3464 - Act supplemental.
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.
79-3491 - Purpose of tax.
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.
79-3495 - 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.
79-3495a - Sales by licensed dealer to dealer or user; returns and payment of tax.
79-3496 - Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
79-3497 - Failure to file report; fraudulent report; investigations; determination of amount due; collection.
79-3498 - Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
79-3499 - Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.
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.
79-34,107 - Invalidity of part.
79-34,108 - Definitions.
79-34,109 - Imposition of tax; rate; apportionment of tax liability.
79-34,110 - Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.
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.
79-34,113 - Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.
79-34,114 - Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.
79-34,115 - License required; rules and regulations; fuel cards, number and information.
79-34,116 - Bond of licensee; release of surety.
79-34,117 - Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.
79-34,118 - 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.
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.
79-34,125 - Citation of act.
79-34,126 - Disposition of moneys; international fuel tax agreement clearing fund.
79-34,127 - Invalidity of part.
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.
79-34,160 - Agricultural ethyl alcohol; definitions.
79-34,161 - Kansas qualified agricultural ethyl alcohol producer incentive fund.
79-34,162 - Payment of producer incentives for production of ethyl alcohol.
79-34,163 - Production incentives; rules and regulations.
79-34,164 - Expiration date of incentives.
79-34,165 - International fuel tax agreements; rules and regulations.
79-34,170 - Definitions.
79-34,171 - Retail dealer incentive fund; transfers from state general fund; purposes.
79-34,172 - Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.
79-34,173 - Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.
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.