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Kansas Statutes

Article 51

Motor Vehicles

79-5101Definitions 79-5102Application 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 79-5103Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles 79-5104Classification schedule; rebuilt salvage vehicles 79-5105Imposition of tax; amount; computation; minimum tax 79-5105aComputation of tax imposed upon certain vehicles; payment date 79-5106Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs 79-5107Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles 79-5108Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials 79-5109Allocation and distribution of tax receipts; payment of tax receipts to the state 79-5110Apportionment of moneys among tax levy funds; time for crediting 79-5111County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms 79-5114Delinquent tax; interest 79-5114aUnlawful acts; penalties 79-5115Rules and regulations 79-5116Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens 79-5116aCancellation of motor vehicle tax when donated to charitable organization 79-5117Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues 79-5118Taxation of recreational vehicles; definitions 79-5119Same; due date; exemption from property tax 79-5120Same; imposition of tax; computation of amount; due date; tax situs 79-5121Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel 79-5122Same; forms and information to be provided by secretary of revenue and county officials 79-5123Same; allocation and distribution of tax receipts; apportionment to tax levy funds 79-5124Same; delinquent tax; interest; amnesty 79-5125Same; rules and regulations