(a) "Aviation fuel" means motor fuels for use as fuel for aircraft;
(b) "agricultural ethyl alcohol" means a motor-vehicle fuel component with a purity of at least 99%, exclusive of any added denaturants, denatured in conformity with one of the methods approved by the United States department of the treasury, bureau of alcohol, tobacco and firearms, and distilled in the United States of America from grain produced in the United States of America;
(c) "bulk plant" means a motor fuels storage facility, other than a terminal, that is primarily used to redistribute motor fuels;
(d) "dealer" means any person engaged in the retail sale of motor-vehicle fuels or special fuels;
(e) "director" means the director of taxation, a duly authorized deputy, agent or representative;
(f) "distributor" means any person, who:
(1) Imports or causes to be imported from any other state or territory of the United States motor-vehicle fuels or special fuels for such person's own use in the state of Kansas, or for sale and delivery therein, after the same shall have come to rest or storage therein, whether or not in the original package, receptacle or container; or
(2) imports or causes to be imported, from a foreign country, motor-vehicle fuels or special fuels for such person's own use in the state of Kansas, or for sale and delivery therein, after the same shall have come to rest or storage, whether or not in the original package, receptacle or container;
(3) purchases or receives motor-vehicle fuels or special fuels in the original package, receptacle or container in the state of Kansas for such person's own use therein, or for sale and delivery therein, from any person who has imported the same from any other state or territory of the United States, or any other nation, in case such motor-vehicle fuels or special fuels have not, prior to such purchase or receipt, come to rest or storage in the state of Kansas; or
(4) received and, in any manner, uses, sells or delivers motor-vehicle fuels or special fuels in the state of Kansas on which the tax provided for in this act has not been previously paid;
(g) "exporter" means any person who exports or causes to be exported motor vehicle fuels or special fuels from Kansas to any other state or territory of the United States or to a foreign country, for such person's own use or for sale or delivery therein, whether or not in the original package, receptacle or container;
(h) "importer" means any person who imports or causes to be imported motor-vehicle fuels or special fuels from any other state or territory of the United States or from a foreign country, for such person's own use in the state of Kansas or for sale or delivery therein, whether or not in the original package, receptacle or container;
(i) "liquid fuels" or "motor fuels" means any inflammable liquid by whatever name such liquid shall be known or sold, which is used, or practically or commercially usable, either alone or when mixed or combined in an internal-combustion engine for the generation of power;
(j) "manufacturer" or "refiner" means any person who or which produces, refines, prepares, blends, distills, manufactures or compounds motor-vehicle fuels or special fuels in the state of Kansas for such person's own use therein, or for sale or delivery therein. The term "manufacturer" shall not include any person who or which mechanically separates liquids from natural gas at production facilities or gathering system pipelines on the lease. No person who produces, refines, prepares, blends, distills, manufactures, or compounds motor-vehicle fuels or special fuels shall be required to render a distributor's (manufacturer's) report as to any particular lot or lots of motor-vehicle fuels or special fuels until such motor-vehicle fuels or special fuels have been loaded at a refinery or other place of production into tank cars, or placed in any tank at such refinery or other place of production from which any withdrawals are made direct into tanks, tank wagons or other types of transportation equipment, containers or facilities;
(k) "motor vehicle" means a motor vehicle as defined by K.S.A. 8-126, and amendments thereto, and which is required to be registered pursuant to K.S.A. 8-126 et seq., and amendments thereto;
(l) "motor-vehicle fuels" means gasoline, casinghead gasoline, natural gasoline, drip gasoline, aviation gasoline, gasohol, gasoline-oxygenate blend and any other spark-ignition motor fuel as defined by the 1995 United States department of commerce, national institute of standards and technology handbook 130 issued December of 1994, and as may subsequently be defined in rules and regulations which the director may adopt pursuant to K.S.A. 79-3419, and amendments thereto;
(m) "oil inspector" means the director of taxation, a duly authorized deputy, agent or representative;
(n) "person" means every natural person, association, partnership, limited partnership, limited liability company or corporation. When used in any statute, prescribing and imposing a fine or imprisonment, or both, the term "person" as applied to firms and associations means the partners or members thereof and, as applied to corporations, the corporation and the officers thereof;
(o) "public highways" means and includes every way or place, of whatever nature, generally open to the use of the public as a matter of right, for the purposes of vehicular travel and notwithstanding that the same shall have been temporarily closed for the purpose of construction, reconstruction or repair;
(p) "received" means motor-vehicle fuel or special fuel produced, refined, prepared, distilled, manufactured, blended or compounded at any refinery or other place, in the state of Kansas by any person, or imported into this state from any other state, territory, or foreign country by pipeline or connecting pipeline at a pipeline terminal or pipeline tank farm for storage, shall be deemed to be "received" by such person thereat when the same shall have been loaded at such refinery, pipeline terminal, pipeline tank farm or other place, into tank cars, tank trucks or other container, or placed in any tank from which any withdrawals are made direct into tank cars, tank trucks or other types of transportation equipment, containers or facilities;
(q) "retailer" means a person that engages in the business of selling or distributing motor fuels to the end user;
(r) "school bus" means every bus, as defined by K.S.A. 8-1406, and amendments thereto, which is: (1) Privately owned and contracted for, leased or hired by a school district or nonpublic school for the transportation of pupils, students or school personnel to or from school or to or from school-related functions or activities; or (2) owned and operated by a school district or nonpublic school which is registered under the provisions of K.S.A. 8-126 et seq., and amendments thereto, used for the transportation of pupils, students or school personnel to or from school or to or from school-related functions or activities;
(s) "special fuels" means all combustible liquids suitable for the generation of power for the propulsion of motor vehicles including, but not limited to, diesel fuel, alcohol and such fuels not defined under the motor-vehicle fuels definition, hereinafter referred to as motor-vehicle fuel;
(t) "terminal" means a fuel storage and distribution facility that is supplied by motor vehicle, pipeline or marine vessel, and from which motor fuels may be removed at a rack. "Terminal" does not include any facility at which motor fuel blend stocks and additives are used in the manufacture of products other than motor fuels and from which no motor fuels are removed;
(u) "terminal operator" means the person who by ownership or contractual agreement is charged with the responsibility for, or physical control over, and operation of a terminal;
(v) "transporter" means a person who has been issued a liquid-fuels carrier's license pursuant to K.S.A. 55-506 et seq., and amendments thereto; and
(w) "E85 fuels" means an alternative fuel that is a blend of denatured ethanol and hydrocarbon that typically contains 85% ethanol by volume, but at a minimum must contain 70% ethanol by volume, and complies with ASTM specification D5798-99.
History: L. 1933, ch. 317, § 1; L. 1939, ch. 330, § 1; L. 1941, ch. 378, § 1; L. 1943, ch. 306, § 1; L. 1971, ch. 316, § 1; L. 1978, ch. 412, § 1; L. 1982, ch. 413, § 1; L. 1984, ch. 359, § 1; L. 1992, ch. 106, § 5; L. 1995, ch. 262, § 24; L. 2006, ch. 81, § 1; Jan. 1, 2007.
History: L. 1933, ch. 317, § 2; L. 1995, ch. 262, § 25; July 1.
The application shall be signed and verified by oath or affirmation by the owner, if a natural person. For any other business form the application shall be signed and verified by oath or affirmation by a member or partner, and in case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of such person's authority. The director has the authority to deny a distributor's license to any applicant. Upon approval of the application and the bond required, the director shall grant and issue to such distributor a motor-vehicle-fuels distributor's or special fuels distributor's license for each place of business, within the state as set forth in such person's application. Motor-vehicle-fuels distributor's licenses or special fuels distributor's licenses shall not be assignable and shall be valid only for the distributor in whose name issued and for the transaction of business at the place specifically designated therein, and shall at all times be conspicuously displayed at the place for which issued. All licenses issued by the director shall be in force, so long as the holder has in force a bond, as required by this act, deposited with the director, or until such license is surrendered or revoked for cause by the director. No motor-vehicle-fuels distributor's license or special fuels distributor's license shall be granted and issued until the person applying has filed with the director a bond, payable to the state of Kansas, in such amount as shall be fixed by the director, but in no event less than $1,000, with a corporate surety authorized to do business in the state of Kansas and approved by the director, except that should a distributor be unable to secure a corporate surety bond, the director shall issue a license to such distributor upon the distributor furnishing a personal bond meeting the approval of the director, such bond to be conditioned that the distributor named will faithfully comply with all the provisions of this act during the period of the license or licenses issued to such distributor under such application.
It shall be unlawful for any manufacturer to use, sell or deliver any motor-vehicle fuels or special fuels within this state unless such manufacturer at the time of such use, sale, or delivery is the holder of a valid, unsuspended and unrevoked motor-vehicle fuel manufacturer's license or special fuel manufacturer's license issued to such manufacturer in accordance with the provisions of this act for each particular place of business at which such manufacturer shall use, sell or deliver motor-vehicle fuels or special fuels. No special fuel manufacturer's license will be required for any manufacturer who is blending products for winterization purposes if the manufacturer at the time of the blending is the holder of a valid, unsuspended and unrevoked motor-vehicle fuels or special fuels distributor's license. No motor-vehicle fuels or special fuel manufacturer's license shall be required for any consumer who is blending motor-vehicle fuel or special fuel purchased for such consumer's own use, and not for resale, from a distributor or retailer who is the holder of a valid, unsuspended and unrevoked motor-vehicle fuels or special fuels distributor's or retailer's license. Every person desiring to operate as a manufacturer shall file an application for a motor-vehicle fuel manufacturer's license or licenses or special fuel manufacturer's license or licenses with the director. The application for the motor-vehicle fuel manufacturer's license or special fuel manufacturer's license shall be made on a form prescribed, prepared, and furnished by the director, and shall set forth the name under which the applicant transacts or intends to transact business, the exact location of each place of business within the state where the applicant transacts or intends to transact the business of using, selling or delivering motor-vehicle fuels or special fuels, and such other information as the director may require. If the applicant is other than a natural person, the application shall set forth the name and address of each partner or person constituting the association, and if a corporation the names and addresses of the principal officers, and any other information prescribed by the director for purposes of identification.
The application shall be signed and verified by oath or affirmation by the owner, if a natural person. For any other business form, the application shall be signed and verified by oath or affirmation by a member or a partner, and in case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of such person's authority. The director has the authority to deny a manufacturer's license to any applicant. Upon approval of the application and the bond required, the director shall grant and issue to manufacturer a motor-vehicle fuels or special fuels manufacturer's license for each place of business, within the state as set forth in such person's application. Motor-vehicle fuels manufacturer's licenses or special fuels manufacturer's licenses shall not be assignable and shall be valid only for the manufacturer in whose name and issued for the transaction of business at the place specifically designated therein, and shall at all times be conspicuously displayed at the place for which issued. All licenses issued by the director shall be in force, so long as the holder has in force a bond, as required by this act, deposited with the director, or until such license is surrendered or revoked by the director.
Any person not licensed as a motor-vehicle fuels or special fuels distributor under this act, desiring to import motor-vehicle fuels or special fuels from any other state or territory of the United States, or from a foreign country for such person's own use in the state of Kansas, or for sale or delivery therein, or desiring to export motor-vehicle fuels or special fuels from Kansas to any other state or territory of the United States, or to a foreign country for such person's own use or for sale or delivery therein, shall file application for a motor-vehicle fuel or special fuel importer's or exporter's license with the director. The application shall be made upon a form prescribed, prepared, and furnished by the director, and shall set forth the name under which the applicant transacts, or intends to transact, business of using, selling or delivering motor-vehicle fuels or special fuels and such other information as the director may require. If the applicant is other than a natural person, the application shall set forth the name and address of each partner or person constituting the association, and if a corporation the names and address of the principal officers, and any other information prescribed by the director for purposes of identification.
The application shall be signed and verified by oath or affirmation by the owner, if a natural person. For any other business form the application shall be signed and verified by oath or affirmation by a member or partner, and in case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of such person's authority. The director has the authority to deny an importer's or exporter's license to any applicant. Upon approval of the application and the bond required, the director shall grant and issue to an importer or exporter a motor-vehicle fuels or special fuels importer's or exporter's license. The written consent of the applicant, irrevocable, that actions may be commenced against it in the proper court of any county in this state in which a cause of action may arise or in which the plaintiff may reside, by the service of process on the secretary of state, and stipulating and agreeing that such service shall be taken and held, in all courts, to be as valid and binding as if due service had been made upon the applicant personally, or upon the president and secretary, if a corporation. The secretary of state shall notify the applicant of any action started against such applicant by mailing a copy of the summons to the address set out in the application by registered mail. Motor-vehicle fuels importer's or exporter's licenses or special fuels importer's or exporter's licenses shall not be assignable and shall be valid only for the importer or exporter in whose name such license is issued. All licenses issued by the director shall be in force, so long as the holder has in force a bond, as required by this act, deposited with the director or until such license is surrendered by the director.
No motor-vehicle fuel or special fuel manufacturer's license shall be granted and issued until the person applying has filed with the director a bond payable to the state of Kansas, in such amount as shall be fixed by the director, but in no event less than $5,000, with a corporate surety authorized to do business in the state of Kansas and approved by the director.
No motor-vehicle fuel or special fuel importer's or exporter's license shall be granted and issued until the person applying has filed with the director a bond, payable to the state of Kansas, in such amount as shall be fixed by the director, but in no event less than $5,000, with a corporate surety authorized to do business in the state of Kansas and approved by the director.
It shall be unlawful for any retailer to sell or deliver any motor-vehicle fuels or special fuels within this state unless such retailer at the time of such sale or delivery, is the holder of a valid, unrevoked retailer's license issued to such retailer in accordance with the provisions of this act for each particular place of business at which such retailer shall sell or deliver motor-vehicle fuels or special fuels. Every person desiring to operate as a retailer shall have a physical location in this state for doing business and shall file an application for a retailer's license with the director. The application for the retailer's license shall be made upon a form prescribed, prepared and furnished by the director, and shall set forth the name under which the applicant transacts or intends to transact business, the exact location of the place of business within the state where the applicant transacts or intends to transact the business of selling or delivering motor-vehicle fuels or special fuels, and such other information as the director may require. If the applicant is other than a natural person, the application shall set forth the name and address of each partner or person constituting the association, and if a corporation the names and addresses of the principal officers, and any other information prescribed by the director for purposes of identification.
The application shall be signed and verified by oath or affirmation by the owner, if a natural person. For any other business form the application shall be signed and verified by oath or affirmation by a member or partner, and in case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of such person's authority. The director has the authority to deny a retailer's license to any applicant. Upon approval of the application, the director shall grant and issue to such retailer a motor-vehicle fuels or special fuels retailers' license. Retailers licenses shall not be assignable and shall be valid only for the retailer in whose name and issued for the transaction of business at the place specifically designated therein, and shall at all times be conspicuously displayed at the place for which issued. All licenses issued by the director shall be in force until such license is surrendered or revoked by the director.
Each licensee licensed under this act shall furnish annually to the director any changes occurring in the members, corporate or company officers, directors and stock ownership of those owning more than 5% of total outstanding shares of the licensee.
History: L. 1933, ch. 317, § 3; L. 1939, ch. 330, § 2; L. 1943, ch. 306, § 2; L. 1992, ch. 106, § 6; L. 1995, ch. 262, § 26; L. 2007, ch. 15, § 1; March 22.
History: L. 1933, ch. 317, § 4; Repealed, L. 1941, ch. 379, § 4; June 30.
Any surety on a bond furnished by a distributor, manufacturer, importer or exporter as provided shall be released and discharged from any and all liability to the state accruing on such bond after the expiration of 60 days from the date upon which such surety shall have lodged with the director a written request to be released and discharged, but this provision shall not operate to relieve, release, or discharge the surety from any liability already accrued or which shall accrue before the expiration of the sixty-day period. The director shall promptly, upon receiving any such request, notify the distributor, manufacturer, importer or exporter who furnished the bond and unless the distributor, manufacturer, importer or exporter shall, on or before the expiration of such sixty-day period, file with the director a new bond fully complying with the provisions of this act, the director shall revoke and cancel such distributor's, manufacturer's, importer's or exporter's license or licenses and notify the distributor, manufacturer, importer or exporter by registered mail or otherwise.
Licenses issued under the provisions of this act may be renewed annually before the first day of November upon an application to the director, but no licenses shall be renewed until the applicant shall file with the director a bond in such amounts as shall be fixed by the director and fully complying with the provisions of this act. Nothing contained in this act shall require the filing of an application or bond, or the possession or display of a motor-vehicle-fuels or special fuels license, for the use, sale and delivery of motor-vehicle fuels or special fuels exclusively in interstate or foreign commerce not within the taxing power of the state, or for use by, or sale or delivery to, the United States government.
History: L. 1933, ch. 317, § 5; L. 1939, ch. 330, § 3; L. 1992, ch. 106, § 7; L. 1995, ch. 262, § 27; July 1.
History: L. 1933, ch. 317, § 6; L. 1939, ch. 330, § 4; L. 1992, ch. 106, § 8; L. 1995, ch. 262, § 28; July 1.
Hearings under this section shall be conducted in accordance with the Kansas administrative procedure act. In the event that the director revokes any license or licenses the distributor, manufacturer, importer, exporter or retailer to whom such license or licenses were issued shall immediately, upon service of the director's order, surrender the same to the director and cease using, selling, delivering or manufacturing any motor-vehicle fuels or special fuels at or from any places of business or stations for which the license or licenses have been revoked.
History: L. 1933, ch. 317, § 7; L. 1939, ch. 330, § 5; L. 1943, ch. 290, § 5; L. 1957, ch. 429, § 22; L. 1963, ch. 487, § 1; L. 1988, ch. 356, § 335; L. 1992, ch. 106, § 9; L. 1995, ch. 262, § 29; L. 1998, ch. 96, § 1; July 1.
(b) Unless otherwise specified in K.S.A. 79-3408c, and amendments thereto, the incidence of this tax is imposed on the distributor of the first receipt of the motor fuel and such taxes shall be paid but once. Such tax shall be computed on all motor-vehicle fuels or special fuels received by each distributor, manufacturer or importer in this state or imported by any distributor, manufacturer or importer into this state and paid in the manner provided for herein, except that an allowance of 2.5% shall be made and deducted by the distributor to cover all ordinary losses which may have resulted from physical loss while handling such motor-vehicle fuels or special fuels. No such allowance shall be made on any motor-vehicle fuel or special fuel exported from the state or sold to the United States of America or any of its agencies or instrumentalities as are now or hereinafter exempt by law from liability to state taxation. No such allowance shall be made for any motor-vehicle fuel or special fuel sold or disposed of to a consumer in tank car, transport or pipeline lots. As used in this subsection, the term "distributor of the first receipt" shall include distributors, manufacturers and importers that import motor-vehicle fuels or special fuels into Kansas.
(c) No tax is hereby imposed upon or with respect to the following transactions:
(1) The sale or delivery of motor-vehicle fuel or special fuel for export from the state of Kansas to any other state or territory or to any foreign country.
(2) The sale or delivery of motor-vehicle fuel or special fuel to the United States of America and such of its agencies as are now or hereafter exempt by law from liability to state taxation.
(3) The sale or delivery of motor-vehicle fuel or special fuel to a contractor for use in performing work for the United States or those agencies of the United States above mentioned, provided such contractor has in effect with the United States or any such agency a cost-plus-a-fixed-fee contract covering the work.
(4) The sale or delivery of motor-vehicle fuel or special fuel which is aviation fuel.
(5) The first sale or delivery of motor-vehicle fuel or special fuel from a refinery, pipeline terminal, pipeline tank farm or other place to a duly licensed distributor who in turn resells to another duly licensed distributor.
(6) The sale or delivery of special fuel which is indelibly dyed in accordance with regulations prescribed pursuant to 26 U.S.C. 4082 and such special fuel is only used for nonhighway purposes.
(7) The sale of kerosene used as a fuel only to power antique steam motor vehicles first manufactured prior to 1940.
(d) Each distributor, manufacturer, importer, exporter or retailer shall make full reports and furnish such further information as the director may require with reference to all transactions upon which no tax is to be paid.
History: L. 1933, ch. 317, § 8; L. 1939, ch. 330, § 6; L. 1941, ch. 379, § 1; L. 1949, ch. 484, § 1; L. 1951, ch. 495, § 1; L. 1953, ch. 441, § 1; L. 1955, ch. 419, § 1; L. 1969, ch. 462, § 1; L. 1970, ch. 397, § 5; L. 1970, ch. 398, § 2; L. 1976, ch. 426, § 1; L. 1979, ch. 323, § 1; L. 1979, ch. 324, § 1; L. 1982, ch. 413, § 2; L. 1983, ch. 320, § 1; L. 1984, ch. 359, § 2; L. 1985, ch. 328, § 1; L. 1986, ch. 382, § 1; L. 1987, ch. 388, § 6; L. 1989, ch. 209, § 31; L. 1990, ch. 353, § 1; L. 1992, ch. 106, § 10; L. 1994, ch. 226, § 1; L. 1995, ch. 262, § 30; L. 1998, ch. 96, § 2; L. 2004, ch. 173, § 14; L. 2005, ch. 46, § 1; L. 2006, ch. 81, § 3; April 13.
History: L. 1949, ch. 484, § 2; Repealed, L. 1977, ch. 335, § 1; July 1.
History: L. 1949, ch. 484, § 3; L. 1951, ch. 495, § 2; L. 1953, ch. 441, § 2; Repealed, L. 1955, ch. 419, § 4; June 30.
Any licensed distributor or licensed retailer who shall fail to make such report or pay such tax, within the time prescribed, shall be subject to the same penalties and interest charges prescribed by the motor-vehicle fuel or special fuel tax law for failure of a licensed distributor to make monthly reports and payments of motor-vehicle fuel or special fuel tax. The provisions of the motor-fuel tax law relating to remedies for the collection of delinquent motor-fuel taxes from distributors shall apply to the collection of taxes imposed by this section which have become delinquent from licensed distributors and licensed retailers. All taxes, penalties and interest collected by the director under the tax imposed by this section shall be remitted by the director to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the funds and in the amounts specified in K.S.A. 79-34,142, and amendments thereto.
(b) Whenever the rate of tax upon motor-vehicle fuels or special fuels fixed pursuant to K.S.A. 79-3408, and amendments thereto, which become effective on July 1, 1999, or on July 1 in any year thereafter is less than the rate of tax upon such fuel in effect on the preceding day, the licensed distributor or licensed retailer owning such fuel at 12:01 a.m. on the date such reduction in taxes becomes effective shall be entitled to a refund of taxes paid upon such fuel in an amount equal to the amount by which taxes were reduced from the amount of motor-vehicle fuels or special fuels taxes per gallon, or fraction thereof, actually paid upon each gallon, or fraction thereof, of motor-vehicle fuels or special fuels multiplied by the number of gallons of motor-vehicle fuels or special fuels owned by the distributor or dealer on such date. On or before the 25th day of the month in which such tax is reduced, every such distributor and retailer shall make a report to the director on a form prescribed and furnished by the director showing the total number of gallons of such motor-vehicle fuel or special fuel owned by such distributor or retailer at 12:01 a.m. on the date upon which such tax was reduced. It shall be the duty of the director of taxation to examine all such claims and determine the amount to which each claimant is entitled. In the event any distributor or retailer entitled to such refund shall owe the state any motor-vehicle fuel or special fuel tax, penalties, or interest, the refund authorized by this section shall upon being determined by the director be credited upon the amount of such taxes, penalties and interest. Whenever the director shall determine that any distributor or retailer shall be entitled to a refund under any of the provisions of this section, and such refund cannot be effected by giving credit therefor, as hereinbefore provided, or against the future motor-vehicle fuel or special fuel tax liability of such taxpayer the director shall certify the amount of the refund to the state director of accounts and reports, who shall draw a warrant for the amount so certified on the state treasurer in favor of the distributor or retailer entitled to such refund, and mail, or otherwise deliver, the same to the distributor entitled thereto. Such warrant shall be paid by the state treasurer to such distributor or retailer from the motor-vehicle fuel or special fuel tax refund fund.
(c) The provisions of this section shall not apply to any licensed retailer who is a native American whose licensed place of business or businesses are located on such retailer's reservation, nor to any native American tribes having licensed places of business or businesses located on such tribe's reservation.
History: L. 1969, ch. 462, § 2; L. 1976, ch. 426, § 2; L. 1983, ch. 320, § 2; L. 1989, ch. 209, § 32; L. 1992, ch. 106, § 11; L. 1995, ch. 262, § 31; L. 1998, ch. 96, § 3; L. 1999, ch. 137, § 28; L. 2001, ch. 5, § 453; July 1.
History: L. 1984, ch. 359, § 3; Repealed, L. 1987, ch. 388, § 8; July 1.
History: L. 1992, ch. 106, § 1; L. 1993, ch. 182, § 1; Repealed, L. 1995, ch. 262, § 48; July 1.
History: L. 1992, ch. 106, § 2; Repealed, L. 1995, ch. 262, § 48; July 1.
History: L. 1933, ch. 317, § 8; L. 1939, ch. 330, § 6; L. 1941, ch. 379, § 1; L. 1949, ch. 484, § 1; L. 1951, ch. 495, § 1; L. 1953, ch. 441, § 1; L. 1955, ch. 419, § 1; L. 1969, ch. 462, § 1; L. 1970, ch. 397, § 5; L. 1970, ch. 398, § 2; L. 1976, ch. 426, § 1; L. 1979, ch. 323, § 1; L. 1979, ch. 324, § 1; L. 1982, ch. 413, § 2; L. 1983, ch. 320, § 1; L. 1984, ch. 359, § 2; L. 1985, ch. 328, § 1; L. 1986, ch. 382, § 1; L. 1987, ch. 388, § 6; L. 1989, ch. 209, § 31; L. 1990, ch. 353, § 1; L. 1992, ch. 106, § 10; L. 1994, ch. 226, § 1; L. 1995, ch. 242, § 5; Repealed, L. 1998, ch. 96, § 6; July 1.
History: L. 1933, ch. 317, § 9; L. 1941, ch. 379, § 2; L. 1949, ch. 484, § 4; L. 1955, ch. 420, § 1; L. 1957, ch. 506, § 1; L. 1959, ch. 395, § 1; L. 1992, ch. 106, § 12; L. 1998, ch. 96, § 4; July 1.
(b) The director may waive the requirement for monthly reports from licensed manufacturers, who are also licensed distributors, when all taxes accrued under either or both licenses or which might accrue are paid under the distributor license. All taxes imposed under the provisions of this act not paid on or before the 25th day of the month succeeding the calendar month in which the motor-vehicle fuels or special fuels were received or imported by the distributor, manufacturer or importer shall be deemed delinquent and shall bear interest at the rate per month, or fraction thereof, prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from such due date until paid, and in addition thereto there is hereby imposed upon all amounts of such taxes remaining due and unpaid after such due date a penalty in the amount of 5%, and the penalty shall be by the director added to and collected as a part of the taxes. If the distributor, manufacturer or importer furnishes evidence to the director that the delinquency was due to causes beyond such person's reasonable control, and if in the opinion of the director the delinquency was not the result of willful negligence of the distributor, manufacturer or importer the penalty or interest or both may be waived or reduced by the director.
If any person shall file a false or fraudulent return or fail to file a return with intent to evade the tax imposed by this act, there shall be added to the amount of deficiency determined by the director a penalty equal to 100% of the deficiency together with the interest at the rate per month or fraction thereof, prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, on such deficiency from the date such tax was due to the date of payment, in addition to all other penalties prescribed by law. Every manufacturer, refiner or terminal operator of motor-vehicle fuels or special fuels shall daily send reports to the director of all sales of liquid fuels. The reports are to be made on forms prescribed, prepared and furnished by the director or on forms furnished by the manufacturer and approved by the director.
(c) Whenever the secretary or the secretary's designee determines that the failure of the taxpayer to comply with the provisions of subsection (b) was due to reasonable causes, the secretary or the secretary's designee may waive or reduce any of the penalties and may reduce the interest rate to the underpayment rate prescribed and determined for the applicable period under section 6621 of the federal internal revenue code as in effect on January 1, 1994, upon making a record of the reasons therefor.
History: L. 1933, ch. 317, § 10; L. 1939, ch. 330, § 7; L. 1947, ch. 461, § 1; L. 1949, ch. 485, § 1; L. 1955, ch. 420, § 2; L. 1977, ch. 336, § 1; L. 1980, ch. 308, § 20; L. 1992, ch. 106, § 13; L. 1994, ch. 95, § 3; L. 1995, ch. 262, § 32; L. 2006, ch. 81, § 4; April 13.
History: L. 1933, ch. 317, § 11; L. 1939, ch. 330, § 8; L. 1995, ch. 262, § 33; July 1.
The court in which the warrant is docketed shall have jurisdiction over all subsequent proceedings as fully as though a judgment had been rendered in the court. At the discretion of the secretary or the secretary's designee, a warrant of like terms, force and effect may be issued and directed to any officer or employee of the secretary, and in the execution thereof, such officer or employee shall have all the powers conferred by law upon sheriffs, with respect to executions issued against property upon judgments of a court of record, and the subsequent proceedings thereunder shall be the same as provided where the warrant is issued directly to the sheriff. The taxpayer shall have the right to redeem the real estate within a period of 18 months from the date of such sale. If a warrant is returned, unsatisfied in full, the secretary or the secretary's designee shall have the same remedies to enforce the claim for taxes as if the state of Kansas had recovered judgment against the taxpayer for the amount of the tax. No law exempting any goods and chattels, lands and tenements from forced sale under execution shall apply to a levy and sale under any such warrant or upon any execution issued upon any judgment rendered in any action for motor fuel taxes. The secretary or the secretary's designee shall have the right at any time after a warrant has been returned unsatisfied or satisfied only in part, to issue alias warrants until the full amount of the tax is collected.
History: L. 1933, ch. 317, § 12; L. 1939, ch. 330, § 9; L. 1995, ch. 262, § 34; L. 1998, ch. 96, § 5; July 1.
The director may also deliver such notice of lien as aforesaid to the register of deeds of any county in this state in which the person liable for such taxes, interest or penalties has any property, real or personal. All such taxes, interest and penalties shall be and constitute a lien upon all the personal property of the person so liable located in this state and upon all real estate belonging to such person and located in the county in which such notice of lien shall be filed, from the time of the filing of such notice of lien and until all said taxes, interest and penalties are paid in full. It shall be the duty of each register of deeds in this state to index and file immediately all such notices of lien in the manner provided in cases of chattel mortgages, and no fee shall be charged for such filing and indexing. The director may issue a certificate of release of lien upon request whenever all taxes, interest and penalties for which such person is liable, whether set forth in such notice of lien or not, have been fully paid and satisfied, and such person may file the same with the register of deeds of any county in which such notice of lien has been filed. The lien provided in favor of the state by this section shall be superior to all other liens which shall accrue or attach on the property of the person liable subsequent to the filing of such notice of lien.
The state director or his or her deputy or agent may, or any sheriff or constable, in his or her jurisdiction, upon written instruction of the director, shall, at any time after such lien accrues, seize and hold all personal property subject thereto and proceed to advertise and sell the same, or so much thereof as shall be necessary to satisfy the amount of the state's lien, together with all expenses of selling, at public sale for cash, upon such notice as is provided by law in the case of a chattel-mortgage sale. Any surplus of the proceeds of such sale, after paying the amount of the lien of the state thereon and the costs of the officers in giving notice of and holding such sale, and securing and preserving the property pending such sale, shall be delivered to the person or persons lawfully entitled thereto.
Every assignee, sheriff, receiver, trustee or other officer who shall seize or take possession of any property or estate of any distributor, manufacturer or importer or of any person liable to the state for any taxes, interest or penalties accruing under the provisions of this act, shall promptly, upon so doing, notify the director in writing of the title of the cause or proceeding in which such officer was appointed or is acting, and the property which has been seized or taken into possession, with the purpose for which same was taken; and in case of an order on creditors to file claims, shall furnish notice thereof to the director. It shall be the duty of the director to furnish to any person having an interest therein, and applying therefor, a true statement of the amount of taxes, penalties and interest shown in the records of said director to be due from any distributor, manufacturer or importer but such statement shall not preclude the director from asserting any claim or lien for taxes, interest or penalties which shall subsequently accrue or be discovered.
History: L. 1933, ch. 317, § 13; L. 1939, ch. 330, § 10; Sept. 2.
All taxes, penalties, and interest accrued under the provisions of this act, whether or not due and payable under other provisions of this act, shall become due and payable concurrently with such discontinuance, sale or transfer, and it shall be the duty of any such distributor, manufacturer, importer, exporter or retailer to render to the director the report herein required, and pay all such taxes, interest and penalties, and to surrender to the director all licenses issued to the distributor, manufacturer, importer, exporter or retailer for such places or stations. Unless all taxes, penalties and interest accrued and due under the provisions of this act from a distributor, manufacturer, importer, exporter or retailer making such sale or transfer have been paid at the time such sale or transfer becomes effective, the purchaser or transferee shall be liable to the state of Kansas for the amount of all such taxes, penalties and interest, but only to the extent of the value of the property and business acquired from such distributor, manufacturer, importer, exporter or retailer.
History: L. 1933, ch. 317, § 14; L. 1939, ch. 330, § 11; L. 1995, ch. 262, § 35; July 1.
History: L. 1933, ch. 317, § 15; L. 1939, ch. 330, § 12; L. 1992, ch. 106, § 14; L. 1995, ch. 262, § 36; L. 2006, ch. 81, § 5; April 13.
Every carrier or other person transporting motor-vehicle fuel or special fuel by tank car, tank truck or trailer from a refinery, place of manufacture or production, or pipeline terminal, or importing motor-vehicle fuel or special fuel into this state by tank car, tank truck or trailer for use, sale, or delivery in the state of Kansas shall carry a manifest on forms prescribed, prepared and furnished by the director or on forms furnished by the manufacturer, refiner or terminal operator and approved by the director showing the date of the use, sale, or delivery, the purchaser and the purchaser's address, the point of delivery, the product type or types and the quantity sold corrected to 60 degrees Fahrenheit, the means of delivering, including the license number, if any, liquid-fuels carrier's license number, and other number and description of such tank car, tank truck or trailer. Any manifest, bill of lading, shipping paper or invoice for special fuel which is indelibly dyed in accordance with regulations prescribed pursuant to 26 U.S.C. 4082 shall include the statement "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE." Every person receiving or importing motor-vehicle fuel or special fuel or any part of the same shall receipt at the place provided on such manifest for the quantity received or imported by such person. The director may prescribe the number of copies of such manifest and the manner and time of delivering the same to the director, ports of entry, or other disposition of copy by the carrier, consignor, consignee, distributor, or other person in any manner connected with or dealing with such shipment.
For the period July 1, 1995 through June 30, 1996, the point of delivery referred to in this section shall include at a minimum the city and state of actual delivery. On and after July 1, 1996, the point of delivery referred to in this section shall include at a minimum the address, city and state of actual delivery. The facility number issued by the Kansas department of health and environment, authorized under K.S.A. 65-34,100 et seq., and amendments thereto, may be substituted in lieu of the point of delivery.
History: L. 1933, ch. 317, § 16; L. 1939, ch. 330, § 13; L. 1992, ch. 106, § 15; L. 1995, ch. 262, § 37; L. 2006, ch. 81, § 6; April 13.
The director shall examine all such claims and determine the amount to which the claimant is entitled. If any distributor entitled to a refund owes the state any motor-vehicle fuel or special fuel tax, penalties, or interest, the refund authorized by this section shall be credited upon such taxes, penalties and interest. When the director determines that any distributor is entitled to a refund under this section, and such refund cannot be effected by giving credit therefor, the director shall sign a voucher for the refund. Such amount shall be paid to the distributor from the revenue administration fee fund.
History: L. 1933, ch. 317, § 17; L. 1984, ch. 360, § 1; L. 1992, ch. 106, § 16; July 1, 1993.
History: L. 1933, ch. 317, § 18; L. 1935, ch. 311, § 1; L. 1941, ch. 380, § 1; L. 1943, ch. 308, § 1; L. 1945, ch. 367, § 1; Repealed, L. 1949, ch. 486, § 15; Jan. 1, 1950.
The county attorneys of the several counties of this state shall prosecute all violations of the provisions of this act, and all civil proceedings arising or pending in their respective counties for recovery of taxes, penalties or interest, arising under the provisions of this act. The director of taxation may request of the attorney general the aid and assistance of the Kansas bureau of investigation for investigation of special cases. The director of taxation, the director of vehicles and the attorney general shall communicate to each other all information received concerning violations of the provisions of the motor-fuel tax law and also all information concerning suspected violations which in the opinion of any one of them requires investigation.
The director of taxation shall designate auditors, appointed in writing by the director, to engage in the enforcement of the provisions hereof. Such auditors shall check distributors, retailers, refund permit holders or any person who uses, stores, transports, sells or delivers liquid fuels, motor-vehicle fuels or special fuels to insure strict compliance with the provisions of the motor-fuel tax law. The director or such auditor shall have authority to administer oaths, issue subpoenas, compel the attendance of witnesses and the production of books, papers, accounts, documents and testimony.
In case of disobedience on the part of any person to comply with any subpoena issued hereunder, or the refusal of any witness to testify to any matter regarding which such person may be lawfully interrogated, it shall be the duty of the district court of the proper county, or the judge thereof on application of such director or auditor to compel obedience by proceedings for contempt, as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.
History: L. 1933, ch. 317, § 19; L. 1941, ch. 380, § 2; L. 1949, ch. 484, § 5; L. 1972, ch. 342, § 107; L. 1992, ch. 106, § 17; L. 1995, ch. 262, § 38; July 1.
Whenever the director of taxation has reason to believe that a person liable for tax under any provisions of the motor-fuel tax law is about to depart from the state or to remove such person's property therefrom, or to conceal oneself or such person's property therein, or to do any other act tending to prejudice, jeopardize or render wholly or partly ineffectual the collection of such motor-fuel tax unless proceedings be brought without delay, the director shall immediately make an assessment for all motor-fuel tax due from such taxpayer, noting such finding on the assessment. The assessment shall be made on the basis of emergency proceedings in accordance with the provisions of K.S.A. 77-536, and amendments thereto. Thereupon, a warrant shall be issued for the collection of the tax as provided in K.S.A. 79-3412, and amendments thereto, except that there shall be no 10-day waiting period before assessment is issued. The taxpayer, within 15 days from the date of filing of such warrant, may request an informal conference with the secretary of revenue or the secretary's designee on the correctness of the assessment. The director may publish the gallons received or imported by each licensed motor-vehicle fuel or special fuel distributor and the deductions claimed by such distributor and such publication shall be an exception to the confidentiality provisions of K.S.A. 75-5133, and amendments thereto. The director may also make available or furnish information to the taxing officials of any other state or of the federal government, or the director of property valuation, in the manner as provided in K.S.A. 74-2424, and amendments thereto.
History: L. 1933, ch. 317, § 20; L. 1939, ch. 330, § 14; L. 1943, ch. 307, § 3; L. 1971, ch. 317, § 1; L. 1990, ch. 354, § 1; L. 1992, ch. 106, § 18; L. 1995, ch. 262, § 39; L. 1997, ch. 126, § 11; L. 2006, ch. 81, § 7; April 13.
History: L. 1933, ch. 317, § 21; L. 1992, ch. 106, § 19; July 1, 1993.
History: L. 1933, ch. 317, § 22; Repealed, L. 1947, ch. 462, § 1; June 30.
History: L. 1933, ch. 317, § 23; L. 1939, ch. 330, § 15; L. 1941, ch. 379, § 3; L. 1949, ch. 486, § 11; L. 1992, ch. 106, § 20; Repealed, L. 1995, ch. 262, § 48; July 1.
History: L. 1933, ch. 317, § 24; L. 1992, ch. 106, § 21; L. 2006, ch. 81, § 8; April 13.
History: L. 1933, ch. 317, § 25; L. 1949, ch. 484, § 6; L. 1957, ch. 429, § 23; L. 1969, ch. 462, § 3; L. 1970, ch. 397, § 6; L. 1970, ch. 398, § 3; L. 1972, ch. 252, § 13; L. 1974, ch. 441, § 1; L. 1975, ch. 427, § 249; L. 1976, ch. 426, § 3; L. 1979, ch. 325, § 5; L. 1979, ch. 323, § 5; L. 1983, ch. 320, § 3; L. 1987, ch. 388, § 7; L. 1999, ch. 137, § 29; L. 2001, ch. 5, § 454; L. 2001, ch. 167, § 9; July 1.
History: L. 1949, ch. 484, § 7; L. 1951, ch. 495, § 3; L. 1955, ch. 419, § 2; Repealed, L. 1957, ch. 507, § 1; June 29.
History: L. 1955, ch. 419, § 3; L. 1959, ch. 396, § 2; L. 1965, ch. 531, § 1; Repealed, L. 1970, ch. 397, § 10; July 1.
(b) The allocation and payment to each county under the provisions of this section shall be made in the following manner:
First, Each county of the state shall receive a payment of $5,000;
Second, Of the balance remaining, 44.06% thereof shall be apportioned and paid to each county on each January 15 and April 15 of each year in the proportion that the total amount of money collected in such county from motor vehicle registration fees for the second preceding calendar year bears to the total amount of money collected in all counties from motor vehicle registration fees for the second preceding calendar year, and on July 15 and October 15 of each year in the proportion that the total amount of money collected in such county from motor vehicle registration fees for the preceding calendar year bears to the total amount of money collected in all counties from motor vehicle registration fees for the preceding calendar year;
Third, 44.06% of such balance shall be apportioned and paid to each county on each January 15 and April 15 of each year in the proportion that the average daily vehicle miles traveled in such county for the second preceding calendar year bears to the average daily vehicle miles traveled in all counties of the state for the second preceding calendar year, and on July 15 and October 15 of each year in the proportion that the average daily vehicle miles traveled in such county for the preceding calendar year bears to the average daily vehicle miles traveled in all counties of the state for the preceding calendar year; and
Fourth, the remaining 11.88% of such balance shall be apportioned and paid to each county on each January 15 and April 15 of each year in the proportion that the total road miles in such county for the second preceding calendar year bears to the total road miles in all counties of the state for the second preceding calendar year; and on July 15 and October 15 of each year in the proportion that the total road miles in such county for the preceding calendar year bears to the total road miles in all counties of the state for the preceding calendar year.
If the total amount of money received by any county pursuant to the foregoing distribution formula during the period from July 15 of any year to April 15 of the next succeeding year is less than the total amount received by such county from the special city and county highway fund and the county equalization and adjustment fund for fiscal year 1999, the state treasurer shall apportion and pay to each such county from the county equalization and adjustment fund an amount which together with the amount received pursuant to the foregoing distribution formula will equal the total amount received from the two aforementioned funds during such period of time. In the event that there is insufficient funds in the county equalization and adjustment fund to pay each county the amount to which it is entitled, each county shall receive a payment in the proportion that the amount to which such county is entitled bears to the amount to which all such counties are entitled. If there is money remaining in such fund after such distribution, the state treasurer shall distribute the balance to the several counties in the manner provided in the second and third clauses of the foregoing formula for distributing moneys to counties from the special city and county highway fund.
All payments shall be made to the county treasurers of the respective counties, and upon receipt of the same:
(1) The county treasurers of Sedgwick and Shawnee counties shall credit 50% of the moneys received to the road and bridge fund of such counties and apportion and pay the remainder of such moneys to the several cities located in such counties;
(2) the county treasurer of Wyandotte county shall credit 10% of the moneys received to the road and bridge fund of such county and apportion and pay the remainder of such moneys to the several cities located in such county;
(3) the county treasurers of Lyon, Cowley, Crawford, Montgomery, Butler, Saline, Leavenworth, Riley, Reno and Douglas counties shall credit 90% of the moneys so received to the road and bridge fund of such counties and apportion and pay the remainder of such moneys to the several cities located in such counties except that no persons residing within the Fort Riley military reservation shall be included or considered in determining the population of any city located within Geary or Riley county; and
(4) the county treasurers of Johnson county and all other counties not listed in paragraphs (1), (2) or (3) shall credit all of the moneys received to the road and bridge fund of such counties.
Not less than 25% of the amount received by each county and credited to the county road and bridge fund under the provisions of this section shall be expended by the county on mail and school bus routes on county roads as defined in K.S.A. 68-101, and amendments thereto. Payments to the cities under the provisions of this subsection shall be in the proportion that the population of each city bears to the total population of all cities located in the same county as such city.
In counties which have not adopted the county-unit road system, the amount of money retained by such counties after distribution to the cities within such county pursuant to this subsection shall be distributed to each township within such county in not less than the proportion that the amount of money received by each township from the county and township road fund during the period from July 1, 1969, to June 30, 1970, bears to the total amount of money received by such county from the county and township road fund, the county road and city street funds, the special motor carrier fee county road fund and the special city and county highway fund during the period from July 1, 1969, to June 30, 1970, plus the amount such county would have received on July 15, 1970, from the special city and county highway fund based on the formula for distributing such fund in effect on June 30, 1970. All payments to townships hereunder shall be made to the treasurers thereof, and all moneys so received shall be deposited in the general road fund of such township.
(c) The allocation and payment of moneys to the several cities of the state from the special city and county highway fund shall be in the proportion that the population of each city bears to the total population of all cities in the state except that the population of any military reservation which has been annexed to a city after the date of December 31, 1981, shall not be included in the population of such city for the purpose of this allocation. All such payments shall be to the city treasurers of the respective cities. Upon receipt of same unless a consolidated street and highway fund is established pursuant to K.S.A. 12-1,119, and amendments thereto, the city treasurer of each city shall credit the same to a separate fund to be used for the construction, reconstruction, alteration, repair and maintenance of the streets and highways of such city and for the payment of bonds, and interest thereon, issued pursuant to K.S.A. 79-3425g, and amendments thereto.
(d) For the purposes of this section, the average daily vehicle miles traveled in each county shall be determined by the secretary of transportation, but it shall not include miles traveled on interstate highways, and the population of each city shall be reported in the annual enumeration by the secretary of agriculture for the preceding calendar year.
(e) In order to reduce vehicular traffic and congestion on its streets and highways, the board of county commissioners of any county, the governing body of any city or the township board of any township may use for the purpose of constructing, repairing and maintaining footpaths and bicycle paths not to exceed 10% of the moneys such government receives under K.S.A. 79-3425c, and amendments thereto, except that such limitation shall not apply to moneys received by a county that the county is required to distribute to a city or a township. Such moneys shall not be expended on any recreational trail, as defined in subsection (b) of K.S.A. 58-3211, and amendments thereto.
History: L. 1969, ch. 462, § 17; L. 1970, ch. 397, § 7; L. 1970, ch. 398, § 4; L. 1972, ch. 376, § 1; L. 1975, ch. 504, § 1; L. 1975, ch. 427, § 250; L. 1976, ch. 427, § 1; L. 1978, ch. 413, § 1; L. 1980, ch. 320, § 1; L. 1982, ch. 414, § 1; L. 1983, ch. 320, § 4; L. 1987, ch. 260, § 3; L. 1989, ch. 209, § 33; L. 1999, ch. 137, § 30; L. 2003, ch. 160, § 87; L. 2004, ch. 180, § 15; L. 2005, ch. 174, § 184; L. 2006, ch. 142, § 162; L. 2007, ch. 167, § 198; July 1.
History: L. 1976, ch. 427, § 2; Repealed, L. 1999, ch. 137, § 42; July 1.
History: L. 1979, ch. 325, § 4; L. 1988, ch. 380, § 5; L. 1990, ch. 28, § 17; L. 1992, ch. 327, § 85; Repealed, L. 1993, ch. 292, § 88; June 10.
(b) The governing body of any city may use for the purpose of public transportation not to exceed 10% of the moneys such city receives under K.S.A. 79-3425c, and amendments thereto.
(c) The township board of any township may use for the purpose of public transportation not to exceed 10% of the moneys such township receives under K.S.A. 79-3425c, and amendments thereto.
(d) This section shall be supplemental to K.S.A. 79-3425c, and amendments thereto.
History: L. 1982, ch. 387, § 1; July 1.
All bonds issued pursuant to this section and all income or interest therefrom shall be exempt from all state taxes except inheritance taxes.
History: L. 1982, ch. 414, § 2; April 22.
History: L. 1969, ch. 462, § 17; L. 1970, ch. 397, § 7; L. 1970, ch. 398, § 4; L. 1972, ch. 376, § 1; L. 1975, ch. 504, § 1; L. 1975, ch. 427, § 250; L. 1976, ch. 427, § 1; L. 1978, ch. 413, § 1; L. 1980, ch. 320, 1; L. 1982, ch. 65, § 4; Repealed, L. 1983, ch. 320, § 25; May 12.
(b) During the state fiscal year ending June 30, 2010, on July 15, 2009, and January 15, 2010, the director of accounts and reports shall transfer $2,515,916 from the state highway fund to the special city and county highway fund, created by K.S.A. 79-3425, and amendments thereto.
History: L. 1979, ch. 325, § 4; L. 1988, ch. 380, § 5; L. 1990, ch. 28, § 17; L. 1990, ch. 350, § 10; L. 1993, ch. 292, § 74; L. 1994, ch. 239, § 8; L. 1995, ch. 199, § 9; L. 1996, ch. 191, § 154; L. 1997, ch. 123, § 115; L. 1998, ch. 203, § 165; L. 1999, ch. 132, § 95; L. 2000, ch. 130, § 105; L. 2001, ch. 144, § 169; L. 2001, ch. 216, § 67; L. 2002, ch. 204, § 163; L. 2003, ch. 3, § 23; L. 2003, ch. 138, § 128; L. 2004, ch. 123, § 175; L. 2005, ch. 174, § 185; L. 2006, ch. 142, § 163; L. 2007, ch. 167, § 199; L. 2008, ch. 131, § 170; L. 2009, ch. 2, § 90; L. 2009, ch. 124, § 144; L. 2009, ch. 144, § 86; July 1.
(b) The director, upon the request of the official entrusted with the enforcement of the fuel tax laws of any other state, the District of Columbia, the United States, its territories and possessions, the provinces of the Dominion of Canada, may forward to such official any information which the director may have in the director's possession relative to the manufacture, receipt, importation, sale, delivery, use, transportation or shipment by any person of special fuel as defined in this act.
History: L. 1933, ch. 317, § 26; L. 1992, ch. 106, § 22; L. 1995, ch. 262, § 40; L. 2006, ch. 81, § 9; April 13.
History: L. 1933, ch. 317, § 27; Repealed, L. 1951, ch. 478, § 1; June 30.
History: L. 1933, ch. 317, § 28; May 1.
History: L. 1939, ch. 331, § 1; L. 1949, ch. 486, § 10; Repealed, L. 1982, ch. 413, § 3; July 1.
History: L. 1939, ch. 331, § 2; L. 1972, ch. 342, § 108; Repealed, L. 1982, ch. 413, § 3; July 1.
History: L. 1939, ch. 331, §§ 3, 4; Repealed, L. 1982, ch. 413, § 3; July 1.
History: L. 1941, ch. 381, § 1; L. 1943, ch. 309, § 1; L. 1953, ch. 442, § 1; L. 1955, ch. 421, § 1; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 2; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 3; L. 1949, ch. 487, § 1; L. 1951, ch. 496, § 1; L. 1953, ch. 443, § 1; L. 1953, ch. 442, § 2; L. 1955, ch. 423, § 1; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1955, ch. 294, § 12; L. 1956, ch. 61, § 1; L. 1957, ch. 429, § 24; L. 1958, ch. 66, § 1 (Budget Session); Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 4; L. 1953, ch. 442, § 3; L. 1955, ch. 421, § 2; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 5; L. 1943, ch. 290, § 6; L. 1949, ch. 487, § 2; L. 1953, ch. 442, § 4; L. 1957, ch. 429, § 25; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 6; L. 1953, ch. 442, § 5; L. 1955, ch. 421, § 3; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 7; L. 1949, ch. 487, § 3; Repealed, L. 1953, ch. 442, § 18; Jan. 1, 1954.
History: L. 1941, ch. 381, § 8; L. 1943, ch. 290, § 7; L. 1953, ch. 442, § 6; L. 1957, ch. 429, § 26; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 9; L. 1953, ch. 442, § 7; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 10; Repealed, L. 1953, ch. 442, § 18; Jan. 1, 1954.
History: L. 1941, ch. 381, § 11; L. 1949, ch. 487, § 4; L. 1953, ch. 442, § 8; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 12; L. 1953, ch. 442, § 9; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 13; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 14; L. 1953, ch. 442, § 10; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 15; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 16; L. 1949, ch. 487, § 5; L. 1953, ch. 442, § 11; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 17; L. 1949, ch. 487, § 6; L. 1957, ch. 429, § 27; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 18; L. 1953, ch. 442, § 12; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 19; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1941, ch. 381, § 20; L. 1953, ch. 442, § 17; Repealed, L. 1959, ch. 397, § 17; July 1.
History: L. 1949, ch. 486, § 1; L. 1984, ch. 360, § 2; L. 1992, ch. 106, § 23; L. 1993, ch. 182, § 2; L. 1995, ch. 262, § 41; July 1.
The application shall be accompanied by a fee of $6. The director shall remit all such fees to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. Upon investigation by the director, if the statements contained in the application shall be found to be true, and if the director shall be satisfied that the application is made in good faith, the director shall issue to the applicant a refund permit specifying the terms and conditions under which refunds shall be made. The permit so issued shall contain a number to be given to each applicant and shall be in such form as may be prescribed by the director. Such permit shall not be transferable and shall be issued for a period of three years and shall be good for purchases and deliveries made either prior to or during the period for which issued.
History: L. 1949, ch. 486, § 2; L. 1953, ch. 445, § 3; L. 1957, ch. 429, § 28; L. 1959, ch. 398, § 1; L. 1975, ch. 505, § 1; L. 1991, ch. 285, § 1; L. 1992, ch. 106, § 24;L. 1993, ch. 182, § 3; L. 2001, ch. 5, § 455; July 1.
History: L. 1949, ch. 486, § 3; L. 1992, ch. 106, § 25; L. 1995, ch. 262, § 42; July 1.
(1) The name of the distributor or retailer (printed or rubber stamped) selling the refund motor fuel;
(2) the name of the purchaser;
(3) the number of gallons of motor-vehicle fuel containing less than 10% agricultural ethyl alcohol thus purchased and delivered;
(4) the number of gallons of motor-vehicle fuels containing 10% or more of agricultural ethyl alcohol thus purchased and delivered;
(5) the date and place of delivery;
(6) the number of gallons of special fuel purchased and delivered; and
(7) the price paid for such motor-vehicle fuel or special fuel.
(b) The invoice prepared by a distributor or retailer shall be made out in triplicate unless the invoice is generated by automated procedures approved by the director. One copy of each invoice made out in triplicate shall be delivered to the purchaser at the time of purchase. Upon receiving payment in full for such motor-vehicle fuel or special fuel the distributor or retailer shall receipt for payment on the original invoices. A duplicate shall be retained by the distributor or retailer for a period of three years and shall be subject to examination by the director. Carbon or contact-type paper shall be used in making the first and second duplicate invoices unless the invoice is generated by automated procedures approved by the director.
(c) Invoices generated by automated procedures approved by the director shall be made out in duplicate. The original of each such invoice shall be delivered to the purchaser and upon receiving payment for such motor-vehicle fuel or special fuel the distributor or retailer shall receipt for payment on another original invoice. Duplicates of all such invoices shall be retained by the distributor or retailer for a period of three years.
(d) If the invoice of any distributor or retailer is not printed in triplicate or does not meet the requirements of this section then such distributor or retailer shall use the uniform invoice prepared and furnished free of cost by the director as provided in this act.
History: L. 1949, ch. 486, § 4; L. 1959, ch. 398, § 2; L. 1979, ch. 324, § 4; L. 1984, ch. 360, § 3; L. 1992, ch. 106, § 26; L. 1993, ch. 182, § 4; L. 1995, ch. 262, § 43; July 1.
History: L. 1949, ch. 486, § 5; L. 1995, ch. 262, § 44; July 1.
(1) The name, post office address and the refund permit number of the claimant;
(2) the total number of gallons of motor-vehicle fuel or special fuel purchased as supported by original invoices or automated invoices or self-generated lists approved by the director that show the price of such motor-vehicle fuel or special fuel in full, including the motor-vehicle fuel or special fuel tax. If an original invoice is lost or destroyed, a statement to that effect shall accompany the claim for refund and such statement shall also set forth the date of delivery, the serial number of the invoice, number of gallons of motor-vehicle fuel or special fuel purchased and the name of the distributor or retailer from whom purchased; and if the director finds that the invoice was originally properly issued and that the claim is otherwise regular, the director shall allow such claim for refund;
(3) the amount of the claim; and
(4) if motor-vehicle fuel or special fuel for motor vehicles using the public highways is generally purchased for delivery directly to the fuel tank of such vehicles, the name of the dealer from whom the greater portion of such purchases are made.
All applications for refunds furnished by the director shall contain a printed warning clause. Every such application for refund if made by an individual shall be signed by the claimant and if the claimant is a corporation or association it shall be signed by one of the principal officers of the corporation or association and in the case of a partnership, by one of the partners.
History: L. 1949, ch. 486, § 6; L. 1959, ch. 398, § 3; L. 1972, ch. 377, § 1; L. 1975, ch. 505, § 2; L. 1992, ch. 106, § 27; L. 1995, ch. 262, § 45; L. 2004, ch. 173, § 15; July 1.
All such warrants shall be mailed by the director to the claimant within 30 days after the receipt of the claim for refund in payment of which such warrant is issued. In the event a claim for refund be denied, the director shall notify the claimant by mail within 20 days after the claim is received in the director's office, except that in the event the claim for refund is insufficient or the director shall be of the opinion that additional information is required before approving or rejecting such claim for refund, the director, within 20 days, shall notify the claimant the reason for the delay but the director in such cases shall either approve or reject the claim for refund within 50 days after the date the original claim for refund was received by the director.
History: L. 1949, ch. 486, § 7; L. 1992, ch. 106, § 28; July 1, 1993.
History: L. 1949, ch. 486, § 8; Jan. 1, 1950.
History: L. 1949, ch. 486, § 9; Jan. 1, 1950.
History: L. 1949, ch. 486, § 12; Jan. 1, 1950.
History: L. 2006, ch. 81, § 12; April 13.
History: L. 1949, ch. 486, § 13; L. 1992, ch. 106, § 29; July 1, 1993.
History: L. 1949, ch. 486, § 14; Jan. 1, 1950.
(b) In addition to penalties prescribed under K.S.A. 79-3464e, the director shall collect or cause to be collected from the owners or operators of motor vehicles the tax as provided in K.S.A. 79-3408, and amendments thereto, for each gallon of dyed special fuel delivered into the fuel supply tank of a motor vehicle while in this state. In addition, the seller of the special fuel is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for a taxable purpose.
(c) In addition to those persons and agencies responsible for the enforcement of the criminal laws of this state, the director, any deputy or agent appointed in writing by the director, may conduct inspections to determine compliance with this section. The director, any deputy or agent shall have the same power and authority as provided in K.S.A. 79-3420, and amendments thereto.
(d) The director shall approve all equipment and facilities used to test dyes, markers and the chemical composition of fuel inspected under this section.
(e) The secretary shall adopt rules and regulations for the enforcement of this section.
History: L. 1995, ch. 262, § 7; July 1.
(1) Who is not at least 18 years of age;
(2) who has not filed all applicable tax returns and paid all taxes, interest and penalties owed to the state of Kansas, excluding items under formal appeal pursuant to applicable statutes;
(3) who has not paid all motor fuel taxes, interest and penalties owed to a taxing agency in any state or the federal government;
(4) who has been convicted of a felony involving theft within five years immediately preceding the date of making application in this or any other jurisdiction;
(5) who has been convicted of a felony involving fraud or tax evasion in this or any other jurisdiction;
(6) who has had a motor fuel tax license revoked for cause under the provisions of this act;
(7) who has had a motor fuel tax license revoked for cause in another state;
(8) who intends to carry on the business authorized by the license as agent of another;
(9) who is a limited liability company when any member of the limited liability company would be denied a license for any reason;
(10) who is a corporation when any officer or director thereof, or any stockholder owning more than 5% of the stock of the corporation would be denied a license for any reason;
(11) who is a partnership or limited partnership when any partner would be denied a license for any reason.
(b) Each applicant will make application upon forms prescribed by the director. The director may require names, dates of birth, social security numbers and addresses of all members, directors, corporate or company officers and stock ownership of those owning more than 5% of total issued shares, or any other information the director deems necessary to determine eligibility.
(c) The director may revoke the license of any person who fails to meet any of the applicable qualifying standards for selection as a licensee provided for in this act.
History: L. 1995, ch. 262, § 8; July 1.
(b) Any distributor filing information prescribed by the director in accordance with subsection (a), who continues to file in accordance with subsection (a), shall be entitled to a onetime tax credit against the motor fuel tax imposed by article 34 of chapter 79 of the Kansas Statutes Annotated. Distributors filing in accordance with subsection (a):
(1) On or before July 1, 1999, shall be entitled to an amount equal to $8,000;
(2) after July 1, 1999, but on or before July 1, 2000, shall be entitled to an amount equal to $6,400; and
(3) after July 1, 2000, but on or before June 30, 2001, shall be entitled to an amount equal to $4,000.
(c) Any distributor electing to cease filing in accordance with subsection (a) within 10 years of the taxable year in which the taxpayer claimed the credit pursuant to subsection (b), shall be liable to reimburse the state for the amount of any such credit claimed.
(d) The secretary of revenue shall adopt rules and regulations establishing the criteria and procedures for claiming the tax credit under subsection (b).
History: L. 1995, ch. 262, § 9; L. 1998, ch. 137, § 1; L. 2006, ch. 81, § 10; April 13.
(b) Any person having control or supervision of or supervising employees having control or supervision of the collection, filing of returns, accounting or payment of motor vehicle fuel or special fuel taxes of a licensee shall be personally liable for the tax, penalty and interest thereon, if the licensee fails to collect the tax, file returns, pay the tax or attempts in any manner to evade or defeat the tax.
(c) The liability of each officer, director, shareholder or employee for a corporation's failure to collect the tax, file returns or pay any liability due survives the dissolution of the corporation.
(d) The liability of each member for a limited liability company's failure to collect the tax, file returns or pay any liability due survives the dissolution of the limited liability company.
(e) Evidence of personal or individual responsibility for the collection or payment of taxes, filing return, control, receipt, custody or disposal of funds may include any one or more of the following:
(1) Signatory on any tax registration form;
(2) signatory on any tax return;
(3) authorization to sign tax registration forms or tax returns;
(4) authorization to draw on the licensee's funds;
(5) authorization to pledge licensee's assets as collateral to receive loans, advances or lines of credit from thrift institutions on behalf of the corporations;
(6) authorization to bind the licensee to contracts for sales or purchases in day-to-day business operations; or
(7) authorization to directly supervise employees who are authorized to perform any one or all of the above.
History: L. 1995, ch. 262, § 10; July 1.
(1) Use, sell, manufacture or deliver any motor-vehicle fuels or special fuels at any place without having a valid, unsuspended and unrevoked license as required by this act;
(2) fail, neglect or refuse to render to the director at the director's office, within the time required by the provisions of this act, any report or statement required by or purporting to be under the provisions of this act, or purporting to be under the rules and regulations promulgated by the director under such provisions;
(3) fail, neglect or refuse to pay the director, within the time required by this act, any tax, taxes, interest or penalties for which such person is liable under the provisions of this act;
(4) fail, neglect or refuse to keep and maintain for a period of three years, or fail to make fully and freely accessible during business hours to the director, the director's deputy or agent, all books, papers and records required by this act to be kept and maintained and so made accessible;
(5) use any motor fuels purchased as exempt in a taxable manner;
(6) sell, receive, import or transport motor fuels without proper and correct manifests;
(7) sell or hold for sale dyed fuel that such person knows or has reason to know will not be used for a nontaxable purpose;
(8) violate any other provision of this act not specified in this section;
(9) aid and abet in violations contained in paragraphs (1) through (8);
(10) falsify, forge or willfully conceal from the director or director's agent, any books, papers and records required by this act;
(11) knowingly submit a false or forged application for licensure under this act;
(12) knowingly make any false or forged application for a refund permit or claim for refund or to knowingly make any false statement in any application for a refund permit, or in any claim for a refund;
(13) present, or cause to be presented, to the director for credit, or for refund, any false, forged or altered invoice of refund;
(14) falsify, forge or alter any documents associated with the use, sale, manufacture or delivery of any motor fuels;
(15) deliver or accept delivery, with the intent to evade the obligation of collecting, remitting or accounting for motor fuel tax to this state, any motor fuel, knowing that the manifest or bill of lading indicates that the motor fuel was intended to be delivered to a tax exempt entity or intended to be delivered to a location outside the state of Kansas;
(16) use dyed fuel other than for a nontaxable use;
(17) willfully alters or attempts to alter, the strength or composition of any dye in any dyed fuel; or
(18) aid and abet in violations contained in paragraphs (10) through (17).
(b) Violation of paragraphs (1) through (9) is a misdemeanor. Any person convicted of such violation shall be punished by a fine of not less than $1,000 nor more than $10,000, or imprisoned in the county jail for not less than 30 days nor more than one year, or by both such fine and imprisonment. Upon a second or subsequent conviction, such person shall be punished by a fine of not less than $5,000 nor more than $50,000, or by imprisonment in the county jail for not less than 60 days nor more than two years, or by both such fine and imprisonment.
(c) Violation of paragraphs (10) through (18) is a severity level 10, nonperson felony.
(d) For any violations of this section, the director may suspend or revoke any license issued to any person found to be in violation and assess an administrative penalty of $10 per gallon of motor fuels involved, or a penalty of not less than $1,000 nor more than $10,000; and upon a second or subsequent violation, a penalty of $25 per gallon of motor fuels involved or a penalty of not less than $5,000 nor more than $50,000.
History: L. 1995, ch. 262, § 11; L. 2006, ch. 81, § 11; April 13.
History: L. 1995, ch. 262, § 12; July 1.
History: L. 1955, ch. 267, §§ 1, 2; Repealed, L. 1971, ch. 319, § 21; Jan. 1, 1972.
History: L. 1955, ch. 267, § 3; L. 1957, ch. 508, § 1; Repealed, L. 1971, ch. 319, § 21; Jan. 1, 1972.
History: L. 1955, ch. 267, § 4; L. 1965, ch. 532, § 1; Repealed, L. 1971, ch. 319, § 21; Jan. 1, 1972.
History: L. 1955, ch. 267, §§ 5 to 9; Repealed, L. 1971, ch. 319, § 21; Jan. 1, 1972.
History: L. 1959, ch. 397, § 1; L. 1969, ch. 462, § 4; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 2; L. 1969, ch. 462, § 5; L. 1976, ch. 426, § 4; L. 1982, ch. 415, § 3; L. 1983, ch. 320, § 5; L. 1989, ch. 209, § 34; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1969, ch. 462, § 6; L. 1976, ch. 426, § 5; L. 1983, ch. 320, § 6; L. 1989, ch. 209, § 35; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 3; Repealed, L. 1969, ch. 462, § 19; July 1.
History: L. 1959, ch. 397, § 4; L. 1969, ch. 462, § 7; L. 1982, ch. 415, § 4; L. 1988, ch. 356, § 336; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 5; L. 1969, ch. 462, § 8; L. 1978, ch. 414, § 2; L. 1990, ch. 355, § 1; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 6; Repealed, L. 1969, ch. 462, § 19; July 1.
History: L. 1982, ch. 415, § § 1, 2; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1984, ch. 347, § 1; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 7; L. 1969, ch. 462, § 9; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1969, ch. 462, § 10; L. 1980, ch. 308, § 21; L. 1990, ch. 353, § 2; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 8; L. 1963, ch. 488, § 1; L. 1969, ch. 462, § 11; L. 1988, ch. 356, § 337; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 9; Repealed, L. 1969, ch. 462, § 19; July 1.
History: L. 1959, ch. 397, § 10; L. 1969, ch. 462, § 12; L. 1972, ch. 342, § 109; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 11; Repealed, L. 1969, ch. 462, § 19; July 1.
History: L. 1969, ch. 462, § 13; L. 1988, ch. 356, § 338; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 12; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 13; L. 1969, ch. 462, § 14; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 14; L. 1969, ch. 462, § 15; L. 1970, ch. 397, § 8; L. 1976, ch. 426, § 6; L. 1979, ch. 325, § 6; L. 1979, ch. 323, § 6; L. 1979, ch. 324, § 2; L. 1983, ch. 320, § 7; L. 1989, ch. 209, § 36; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 15; L. 1969, ch. 462, § 16; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
History: L. 1959, ch. 397, § 16; Repealed, L. 1992, ch. 106, § 33; July 1, 1993.
(a) "Motor vehicle" means any self-propelled vehicle licensed for operation and operated upon the public highways, except for municipally owned vehicles used primarily for law enforcement purposes.
(b) "LP-gas" means liquefied gasses, including liquefied natural gas and compressed natural gas, composed predominantly of the hydrocarbons which exist in the gaseous state at a temperature of 60° Fahrenheit and at a pressure of 14.7 pounds per square inch absolute and which may be used for the purpose of operating or propelling motor vehicles upon the public roads, state highways, streets or alleys.
(c) "Public highways" means and includes every way or place of whatever nature generally open to the use of the public as a matter of right for the purposes of vehicular travel, including a toll highway and notwithstanding that the same shall have been temporarily closed for the purpose of construction, reconstruction, or repair.
(d) "Person" means any natural person, partnership, firm, association, joint stock company, syndicate or corporation, or any receiver, trustee, conservator or other officer appointed pursuant to law or by any court, state or federal.
(e) "Use" means the placing of LP-gas by an LP-gas dealer or LP-gas user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this state.
(f) "LP-gas dealer" means any person in the business of handling LP-gas who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by such person.
(g) "LP-gas user" means the person who is the owner or operator of a motor vehicle at the time LP-gas is placed in the fuel supply tank or tanks thereof while such vehicle is within this state.
(h) "Gallon" means one United States standard gallon.
(i) "Director" means the director of taxation or the director's duly authorized deputy, agent or representative.
(j) "Special LP-gas permit user" means any person causing the operation of one or more LP-gas motor vehicles in Kansas and who holds a special LP-gas user permit.
History: L. 1959, ch. 405, § 1; L. 1973, ch. 402, § 1; L. 1983, ch. 330, § 1; L. 1989, ch. 300, § 1; July 1.
History: L. 1959, ch. 405, § 2; L. 1973, ch. 402, § 2; July 1.
Any LP-gas motor fuels user or LP-gas motor fuels dealer who shall fail to make such report or pay such tax, within the time prescribed, shall be subject to the same penalties and interest charges prescribed by the liquefied petroleum motor fuel tax law for failure of a licensed distributor to make monthly reports and payments of LP-gas motor fuel tax. The provisions of the liquefied petroleum motor fuel tax law relating to remedies for the collection of delinquent LP-motor fuel taxes from distributors shall apply to the collection of taxes imposed by this section which have become delinquent from LP-gas motor fuels users and LP-gas motor fuels dealers. All taxes, penalties and interest collected by the director under the tax imposed by this section shall be remitted by the director to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the funds and in the amounts specified in K.S.A. 79-34,142, and amendments thereto.
The words and phrases used in this section shall have the meanings ascribed to them in K.S.A. 79-3490, and amendments thereto.
(b) Whenever the rate of tax upon LP-gas motor fuels fixed pursuant to K.S.A. 79-3492, and amendments thereto, which becomes effective on July 1, 1999, or on July 1 in any year thereafter, is less than the rate of tax upon such fuels in effect on the preceding day, the user or dealer owning such fuels at 12:01 a.m. on the date such reduction in taxes becomes effective shall be entitled to a refund of taxes paid upon such fuels in an amount equal to the amount by which taxes were reduced from the amount of tax per gallon, or fraction thereof, actually paid upon each gallon, or fraction thereof, of LP-gas motor fuels multiplied by the number of gallons of fuel owned by the user or dealer on such date. On or before the 25th day of the month in which such tax is reduced, every such user or dealer shall make a report to the director on a form prescribed and furnished by the director showing the total number of gallons of such LP-gas motor fuels owned by such user or dealer at 12:01 a.m. on the date upon which such tax was reduced. It shall be the duty of the director of taxation to examine all such claims and determine the amount to which any claimant is entitled. In the event any user or dealer entitled to such refund shall owe the state any LP-gas motor fuels tax, penalties or interest, the refund authorized by this section shall upon being determined by the director be credited upon the amount of such taxes, penalties and interest. Whenever the director shall determine that any user or dealer shall be entitled to a refund under any of the provisions of this section, and such refund cannot be effected by giving credit therefor, as hereinbefore provided, or against the future LP-gas motor fuel tax liability of such taxpayer the director shall certify the amount of the refund to the state director of accounts and reports, who shall draw a warrant for the amount so certified on the state treasurer in favor of the user or dealer entitled to such refund, and mail, or otherwise deliver, the same to the user or dealer entitled thereto. Such warrant shall be paid by the state treasurer to such user or dealer from the LP-gas motor fuels tax refund fund which is hereby established in the state treasury.
(c) A fund designated as the LP-gas motor fuels tax refund fund not to exceed $1,000,000 shall be set apart and maintained by the director of taxation from the LP-gas motor fuels tax collected under the provisions of article 34 of chapter 79 of Kansas Statutes Annotated, and amendments thereto, and held by the state treasurer for the payment of all refunds authorized by this section.
History: L. 1983, ch. 320, § 9; L. 1989, ch. 209, § 37; L. 1999, ch. 137, § 31; L. 2001, ch. 5, § 456; July 1.
History: L. 1959, ch. 405, § 3; L. 1973, ch. 402, § 3; L. 1976, ch. 426, § 7; L. 1983, ch. 320, § 8; L. 1989, ch. 209, § 38; July 1.
Gross weight
6,000 pounds or less ................. 12 miles per gallon
More than 6,000 pounds and not more than 12,000 pounds ................. 10 miles per gallon
More than 12,000 pounds and not more than 24,000 pounds ................. 7 miles per gallon
More than 24,000 pounds and not more than 42,000 pounds ................. 6 miles per gallon
More than 42,000 pounds and not more than 66,000 pounds ................. 4 miles per gallon
More than 66,000 pounds ................. 3 miles per gallon
The director shall issue special permit decals for each motor vehicle authorized to pay the tax on a mileage basis.
History: L. 1973, ch. 402, § 4; July 1.
In the event any additional motor vehicles equipped to use LP-gas as a fuel are placed in operation by a special LP-gas permit user after the first month of any calendar year, a tax shall become due and payable to this state and is hereby imposed at the tax rate prescribed herein prorated on the basis of the weight and mileage for the months operated in the calendar year. The director shall issue special permit decals for each motor vehicle on which taxes have been paid in advance as provided herein, which shall be affixed on each such vehicle in the manner prescribed by the director.
History: L. 1973, ch. 402, § 5; L. 1983, ch. 330, § 2; L. 1984, ch. 361, § 1; L. 1987, ch. 389, § 1; L. 1989, ch. 209, § 39; L. 1989, ch. 209, § 40; L. 1989, ch. 209, § 41; L. 1989, ch. 209, § 42; L. 1999, ch. 137, § 32; L. 2002, ch. 201, § 3; July 1.
History: L. 1973, ch. 402, § 6; L. 1983, ch. 330, § 3; Jan. 1, 1984.
History: L. 1973, ch. 402, § 7; L. 1983, ch. 330, § 4; Jan. 1, 1984.
History: L. 1973, ch. 402, § 8; L. 1983, ch. 330, § 5; Jan. 1, 1984.
History: L. 1959, ch. 405, § 4; L. 1973, ch. 402, § 9; L. 1983, ch. 330, § 6; L. 1989, ch. 300, § 2; July 1.
History: L. 1959, ch. 405, § 5; L. 1973, ch. 402, § 10; July 1.
(b) Any tax imposed under the provisions of this act not paid on or before the 25th of the month succeeding the calendar month in which the LP-gas was used shall be deemed delinquent and shall bear interest at the rate per month, or fraction thereof prescribed by subsection (a) of K.S.A. 79-2968, and amendments thereto, from such due date until paid, and in addition thereto there is hereby imposed upon all amounts of such tax remaining due and unpaid after such due date a penalty in the amount of 5% thereof, and such penalty shall be by the director added to and collected as a part of such tax. If the LP-gas user or LP-gas dealer furnishes evidence to the director that the delinquency was due to causes beyond such user's or dealer's reasonable control, and if in the opinion of the director the delinquency was not the result of willful negligence of the LP-gas user or LP-gas dealer the penalty or interest or both may be waived or reduced by the director.
(c) The director, if satisfied that the enforcement of the act is not adversely affected, may exempt any LP-gas user or LP-gas dealer from the monthly reporting and payment requirements of this act and require in lieu thereof annual payment of the tax due hereunder and annual reporting on forms provided by the director.
(d) Whenever the secretary or the secretary's designee determines that the failure of the taxpayer to comply with the provisions of subsection (b) was due to reasonable causes, the secretary or the secretary's designee may waive or reduce any of the penalties and may reduce the interest rate to the underpayment rate prescribed and determined for the applicable period under section 6621 of the federal internal revenue code as in effect on January 1, 1994, upon making a record of the reasons therefor.
(e) It shall be unlawful for any LP-gas user or LP-gas dealer to use any LP-gas within this state unless such LP-gas user or LP-gas dealer is a holder of an uncanceled, unsuspended or unrevoked license issued by the director. To procure such license every applicant shall file with the director an application upon oath and in such form as the director may prescribe, setting forth the name and addresses, the kind of business, and the designation of the exact locations or places of business where LP-gas is delivered or placed into the fuel supply tank or tanks of a motor vehicle, and such other information as the director may require. Such application must also contain, as a condition to the issuance of the license, an agreement by the applicant to comply with the provisions and requirements of this act and the rules and regulations promulgated by the director. If the applicant is a partnership or association, the application shall set forth the name and address of each partner or person constituting the partnership, or association, and if a corporation, the names and addresses of the principal officers thereof, and any other information prescribed by the director for the purposes of identification. The application shall be signed and verified by oath or affirmation by the owner, if a natural person, and in case of partnership or association, by a partner or member thereof, and in case of a corporation, by an executive officer thereof or some person specifically authorized by the corporation to sign the application, to which shall be attached written evidence of such person's authority. Any valid LP-gas user's or LP-gas dealer's license in effect on the effective date of this act shall remain in full force and effect and no new application need be made under this act.
(f) In the event that any application for a license to use LP-gas as an LP-gas user or LP-gas dealer in this state shall be filed by any person whose license shall at any time theretofore have been canceled for cause, or in case the director shall be of the opinion that such application is not filed in good faith, or that such application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause, then and in any of such events, the director may refuse to issue to such person a license in this state. Notice of such refusal shall be mailed to the applicant. Any applicant aggrieved by the order of the director refusing to issue a license may request a hearing of the director on such application by filing with the director a written request therefor. Upon such filing the director shall conduct a hearing in accordance with the provisions of the Kansas administrative procedure act. If the director finds upon such hearing that applicant is entitled to a license, the director shall order its issuance, but if the director finds that such applicant is not entitled to a license, such director shall enter an order refusing issuance.
(g) Upon the filing of the application for a license, a filing fee of $5 shall be paid to the director. All such fees collected by the director shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. The application in proper form having been accepted for filing, the bond hereafter provided for having been accepted and approved by the director and the other conditions and requirements of this act having been complied with, the director shall issue to such applicant a license and such license shall be in force so long as the holder thereof has in force a bond as required by this act deposited with the director, or until such license is suspended, surrendered, or revoked for cause by the director. The license issued by the director shall not be assignable and shall be valid only for the LP-gas user or LP-gas dealer in whose name issued, and shall be displayed conspicuously by the LP-gas user or LP-gas dealer at the user's or dealer's principal place of business as set forth in the application.
(h) In the event a person qualifies for both a user's and dealer's license, only one license shall be required. A copy of such user's or dealer's license shall be required for each place of business of the licensee where LP-gas is sold or dispensed. No charge shall be made for additional copies of such user's or dealer's license when such copies are required for multiple business locations.
History: L. 1959, ch. 405, § 6; L. 1973, ch. 402, § 11; L. 1980, ch. 308, § 22; L. 1988, ch. 356, § 339; L. 1994, ch. 95, § 4; L. 2001, ch. 5, § 457; July 1.
History: L. 1973, ch. 402, § 12; July 1.
Upon failure of any LP-gas user or LP-gas dealer to furnish a sworn financial statement within 20 days after receipt of such written notice, the director may suspend or revoke any or all licenses issued to such dealer, and shall collect all tax, penalties, and interest accrued against such LP-gas user or LP-gas dealer. Any surety on a bond furnished by an LP-gas user or LP-gas dealer as provided herein shall be released and discharged from any and all liability to the state accruing on such bond after the expiration of 60 days from the date upon which such surety shall have lodged with the director a written request to be released and discharged, but this provision shall not operate to relieve, release, or discharge the surety from any liability already accrued or which shall accrue before the expiration of the 60-day period. Upon receiving any such request, the director shall promptly notify the LP-gas user or LP-gas dealer who furnished the bond; and unless the LP-gas user or LP-gas dealer shall on or before the expiration of such 60-day period, file with the director a new bond fully complying with the provisions of this act, the director shall forthwith revoke and cancel such LP-gas user's or LP-gas dealer's license and notify the LP-gas user or LP-gas dealer thereof by registered mail or otherwise.
Whenever any LP-gas user or LP-gas dealer is 10 days delinquent in the making of any report, or the payment of any tax, penalty or interest, or makes any false report or statement or application purporting to be under the provisions of this act, or makes any false statement in any application, report or statement required by or purporting to be under the provisions of this act, or purporting to be under the rules and regulations promulgated by the secretary of revenue under such provisions, or the director has reason to believe that any LP-gas user or LP-gas dealer shall have willfully or persistently violated any of the provisions of this act or of any regulation made thereunder, the director may upon conducting a hearing as provided in this section and upon finding to the director's satisfaction upon such hearing that the LP-gas user or LP-gas dealer has been delinquent, or has violated provisions of this act, suspend the license issued to the LP-gas user or LP-gas dealer for a fixed time or until such LP-gas user or LP-gas dealer shall fully comply with such provisions of law. If such LP-gas user or LP-gas dealer remains delinquent, or fails or refuses to comply with, or violates, such requirements for a period of 10 days following the suspension of such license, the director may, upon conducting a hearing as provided in this section, if such a hearing be requested in writing by the LP-gas user or LP-gas dealer, revoke such license. All requests for hearing shall be filed with the director. Hearings under this section shall be conducted in accordance with the provisions of the Kansas administrative procedure act.
Upon any such hearing for revocation or suspension, the director may suspend the license of such LP-gas user or LP-gas dealer for such period as the director deems proper, or revoke such license. In the event that such director either suspends or revokes any license, the LP-gas user or LP-gas dealer to whom such license was issued shall immediately, upon service of the director's order, surrender the same to the director and cease using any LP-gas. Nothing in K.S.A. 79-34,103 and amendments thereto shall be construed to prevent the director from suspending or revoking any license issued under authority of the liquefied petroleum motor fuel tax law in the manner provided in this section, and conviction of a misdemeanor under K.S.A. 79-34,103 and amendments thereto or any other law shall not be a condition to or prerequisite to suspension or revocation of any license.
History: L. 1959, ch. 405, § 7; L. 1963, ch. 489, § 1; L. 1973, ch. 402, § 13; L. 1978, ch. 414, § 3; L. 1988, ch. 356, § 340; July 1, 1989.
History: L. 1959, ch. 405, § 8; L. 1973, ch. 402, § 14; July 1.
History: L. 1959, ch. 405, § 9; L. 1973, ch. 402, § 15; July 1.
Every person who sells LP-gas to any person must, at the time of such sale and delivery, make and deliver to the purchaser, consignee or an agent thereof, an invoice covering each such delivery showing the date, the name and address of the seller, the number of gallons of LP-gas, the place of delivery, the name and address of the buyer, and such other information as the director may require. Each invoice must be identified by consecutive numbers printed thereon, and each seller or consignor must be able to account for each numbered delivery invoice and each copy thereof.
Every person who purchases, accepts or receives any LP-gas must, at the time of delivery or acceptance of such LP-gas demand and receive an invoice as required by this section covering such LP-gas. All invoices required by this section must be furnished by the respective sellers and persons distributing such fuel.
The director or secretary of revenue, or any deputy or agent appointed in writing by either of them, is hereby authorized to examine the books, papers, records, storage tanks, and any other equipment of any LP-gas user or LP-gas dealer, or any other person, pertaining to the use, storage, transportation, or sale and delivery of LP-gas, to verify the accuracy of any report, statement, or payment made under the provisions of this act, or to ascertain whether or not all reports and tax payments required by this act have been made. Any information gained by the director, the secretary of revenue, their deputies or agents, as the result of the reports, investigation, and verifications required to be made, shall be confidential, and shall not be divulged by any person, except as shall be necessary in the administration and enforcement of this act or any rules and regulations promulgated by the director, pursuant thereto, or as provided in this act. Every LP-gas user or LP-gas dealer, and every person handling or possessing any such LP-gas shall give the director, the secretary of revenue, or their deputies or agents appointed in writing, full and free access during reasonable business hours to all the papers, records, and property mentioned, with full opportunity to examine the same.
Before the expiration of time prescribed in this section for the assessment of additional tax or the filing of a claim for a refund, the director of taxation is authorized to enter into an agreement in writing with the LP-gas user or LP-gas dealer consenting to the extension of the periods of limitations as defined in this act for the assessment of tax or for the filing of a claim for refund, at any time prior to the expiration of the period of limitations. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
History: L. 1959, ch. 405, § 10; L. 1973, ch. 402, § 16; L. 1990, ch. 353, § 3; July 1.
History: L. 1959, ch. 405, § 11; L. 1973, ch. 402, § 17; L. 1995, ch. 262, § 46; July 1.
History: L. 1959, ch. 405, § 12; July 1.
History: L. 1959, ch. 405, § 13; L. 1972, ch. 342, § 110; July 1.
History: L. 1959, ch. 405, § 14; L. 1973, ch. 402, § 18; July 1.
History: L. 1959, ch. 405, § 15; L. 1970, ch. 397, § 9; L. 1973, ch. 402, § 19; L. 1976, ch. 426, § 8; L. 1979, ch. 325, § 7; L. 1979, ch. 323, § 7; L. 1979, ch. 324, § 3; L. 1983, ch. 320, § 10; L. 1989, ch. 209, § 43; L. 1999, ch. 137, § 33; L. 2001, ch. 5, § 458; July 1.
History: L. 1959, ch. 405, § 16; L. 1973, ch. 402, § 20; July 1.
History: L. 1959, ch. 405, § 17; July 1.
History: L. 1959, ch. 405, § 18; July 1.
(a) "Motor fuel" means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in K.S.A. 79-3401, and amendments thereto, special fuels as defined in K.S.A. 79-3401, and amendments thereto, or liquefied petroleum gas as defined in K.S.A. 79-3490, and amendments thereto.
(b) "Commercial motor vehicle" means any of the following motor vehicles or combinations, if propelled by motor fuel and used, designed or maintained for the transportation of persons or property, and:
(1) Has two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds or 12,000 kilograms;
(2) has three or more axles regardless of weight; or
(3) is used in combination when the weight of such combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle weight or registered gross weight.
(c) "Interstate motor fuel user" means any person who operates or causes to be operated on highways within and without this state any commercial motor vehicle.
(d) "Highways" means the entire width between the boundary of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel, including a toll highway, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
(e) "Operations" means the operation on any highway of one or more commercial motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the operator thereof.
(f) "Person" means every natural person, firm, association or corporation.
(g) "Director" means the director of taxation of this state.
History: L. 1971, ch. 319, § 1; L. 1972, ch. 378, § 1; L. 1982, ch. 416, § 1; L. 1986, ch. 383, § 1; L. 1992, ch. 106, § 30; July 1, 1993.