Motor Vehicle Fuel Taxes | Midpage79-3401Citation of act; definitions79-3402Purpose of tax79-3403Licenses required under act; applications; fees; bonds; unlawful acts79-3405Additional bond; financial statements; revocation of license; release of sureties; renewal of license; interstate commerce exempt79-3406Licenses for additional places or stations79-3407Suspension or revocation of licenses; hearing79-3408Tax 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 required79-3408cFuel owned on date rate of tax changed; inventory tax or refund; native American licensed retailer exempt, when79-3409Distributor to collect tax; price sign requirements79-3410Monthly reports to state director; waiver, when; payment of tax; interest and penalty; waiver; manufacturer's daily report; exemption from reporting requirements, when79-3411Determination of amount due; statement; collection79-3412Levy of executions on property of delinquents79-3413Lien for taxes; interest and penalties; notice; recordation; sale of personal property; duties of officers and others79-3414Discontinuance as distributor, manufacturer, importer, exporter or retailer; notice; taxes, penalties and interest due79-3415Records, invoices and bills of lading79-3416Transportation of fuels; report; manifest; required statement79-3417Refunds for lost or destroyed fuels; procedure79-3419Enforcement of act; rules and regulations79-3420Examination of books, records, returns, property and equipment; secrecy required; exceptions79-3421Rewards for information of unlawful evasion of tax79-3424Exempt from other taxes79-3425Payment into state treasury; distribution of proceeds of tax79-3425cApportionment of special city and county highway fund; apportionment of county equalization and adjustment fund; credit and use79-3425fSpecial city and county highway fund; revenue for public transportation79-3425gSame; street and highway construction, reconstruction, alteration, repair and maintenance; revenue bonds payable from revenues allocated from fund79-3425iTransfers from state general fund to special city and county highway fund; limitations on transfers79-3426Information to other states79-3428Invalidity of part79-3453Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when79-3454Refund permit; application; contents; fee; duties of director79-3455Cancellation of refund permit, when79-3456Invoice by licensed distributors or retailers; contents; copies79-3457Same; invoice blanks; records by director79-3458Claim for refund; time for filing; contents; signature79-3459Payment of refunds; notice of denial or delay79-3460Assignments prohibited; payment in case of death79-3461Refund revolving fund79-3462Actions to recover refunds79-3462aImporters of motor-vehicle fuels or special fuels; claim for refund; limitations79-3463Operating nonhighway vehicles on highways, when79-3464Act supplemental79-3464aDyed special fuels; unlawful use; exceptions; penalties79-3464bDenial or revocation of licenses under motor-fuel tax law, when; application79-3464cFiling by electronic or magnetic media, when; tax credit, when; rules and regulations79-3464dLiability for the collection or payment of motor vehicle fuel or special fuel taxes79-3464eUnlawful acts; penalties79-3464fCertain sections part of motor-fuel tax law79-3490Citation of act; definitions79-3491Purpose of tax79-3491aLP-gas owned on date rate of tax changed; inventory tax or refund79-3492LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer79-3492aSame; alternative method of computing tax; mileage basis; special permit decals79-3492bLP-gas motor fuel tax; alternative method of computation and payment of tax79-3492cSame; director may require higher mileage rate for a taxpayer79-3492dSame; destruction or disposal of vehicle; notice to director; removal or transfer of decal79-3492eSame; refund of unused portion of advance taxes; affidavit to director79-3493Unlawful sales; signed statement of exclusive nonhighway use79-3494Dual carburetion; presumption of exclusive use of LP-gas, when79-3495User 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 fee79-3495aSales by licensed dealer to dealer or user; returns and payment of tax79-3496Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing79-3497Failure to file report; fraudulent report; investigations; determination of amount due; collection79-3498Discontinuance of operation as user or dealer; notice; tax; penalties and interest79-3499Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits79-34,100Collection of delinquent LP-gas motor fuel taxes79-34,101Measurement, calibration and marking of containers79-34,102Enforcement of act; rules and regulations; duties of county attorneys79-34,103Unlawful acts; penalties; revocation of licenses and permits79-34,104Disposition of proceeds of tax79-34,105Information to officials of other states79-34,106Accrued liabilities not affected79-34,107Invalidity of part79-34,108Definitions79-34,109Imposition of tax; rate; apportionment of tax liability79-34,110Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when79-34,111Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver79-34,112Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations79-34,113Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits79-34,114Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act79-34,115License required; rules and regulations; fuel cards, number and information79-34,116Bond of licensee; release of surety79-34,117Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required79-34,11824-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents79-34,119Temporary authorization; emergency; rules and regulations79-34,120Vehicles not subject to provisions of act79-34,121Suspension or revocation of registration, permit or other evidence of right; hearing79-34,122Unlawful acts by interstate motor fuel users; penalties79-34,123Administration and enforcement of act; rules and regulations79-34,124Tax liability determined in absence of records; assessment79-34,125Citation of act79-34,126Disposition of moneys; international fuel tax agreement clearing fund79-34,127Invalidity of part79-34,128Delinquent tax; lien79-34,129Collection of delinquent taxes under interstate motor fuel use act79-34,141Rates of tax per gallon on vehicle fuels79-34,142Distribution of proceeds of vehicle fuel taxes79-34,159Expiration date of incentives79-34,164Expiration date of incentives79-34,165International fuel tax agreements; rules and regulations79-34,170Definitions79-34,171Kansas retail dealer incentive fund; transfers from state general fund; limitations on transfers; purposes; expenditures79-34,172Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation79-34,173Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation79-34,174Electronic filing for incentive; rules and regulations79-34,175Annual report to legislature of incentives claimed and fuels sold79-34,176Expiration date of renewable fuels and biodiesel incentives79-34,155Biodiesel fuel; definitions79-34,156Kansas qualified biodiesel fuel producer incentive fund; transfers from state highway fund79-34,157Kansas qualified biodiesel fuel producer incentive fund79-34,158Biodiesel fuel; production incentives; rules and regulations79-34,160Agricultural ethyl alcohol; definitions79-34,161Kansas qualified agricultural ethyl alcohol producer incentive fund79-34,162Payment of producer incentives for production of ethyl alcohol79-34,163Production incentives; rules and regulations