Kansas Statutes 79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax
Terms Used In Kansas Statutes 79-3492b
- Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
- 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. See Kansas Statutes 79-34,108
- 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. See Kansas Statutes 79-3490
- motor vehicle: means a motor vehicle as defined by Kan. See Kansas Statutes 79-3401
- 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 motor vehicle that is: (1) Privately owned and contracted for, leased or hired by a school district or nonpublic school for the transportation of pupils or students 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 that is registered under the provisions of Kan. See Kansas Statutes 79-3401
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
Alternatively to the methods otherwise set forth in this act, special LP-gas permit users operating motor vehicles on the public highways of this state may upon application to the director on forms prescribed by the director elect to pay taxes in advance on LP-gas for each and every motor vehicle owned or operated by them and propelled in whole or in part with LP-gas during the calendar year and thereafter to purchase LP-gas tax free in lieu of securing a bonded user’s permit and filing monthly reports and tax payments and keeping the records otherwise provided for in this act. The amount of such tax for each motor vehicle shall, except as otherwise provided, be based upon the gross weight of the motor vehicle and the number of miles it was operated on the public highways of this state during the previous year pursuant to the following schedules:
|
less than5,000 miles |
5,000 to10,000 miles |
10,001 to15,000 miles |
15,001 to19,999 miles |
20,000 to29,999 miles |
30,000 to39,999 miles |
40,000 to49,999 miles |
50,000 to59,999 miles |
60,000and over |
|
|
Class A: 3,000 pounds or less |
$46.00 |
$92.00 |
$138.00 |
$184.00 |
$276.00 |
$368.00 |
$460.00 |
$552.00 |
$644.00 |
|
Class B: more than 3,000 pounds and not more than 4,500 pounds |
$78.00 |
$156.00 |
$234.00 |
$312.00 |
$468.00 |
$624.00 |
$780.00 |
$936.00 |
$1,092.00 |
|
Class C: more than 4,500 pounds and not more than 12,000 pounds |
$95.00 |
$189.00 |
$285.00 |
$380.00 |
$570.00 |
$760.00 |
$950.00 |
$1,140.00 |
$1,330.00 |
|
Class D: more than 12,000 pounds and not more than 16,000 pounds |
$129.00 |
$258.00 |
$387.00 |
$516.00 |
$774.00 |
$1,032.00 |
$1,290.00 |
$1,548.00 |
$1,806.00 |
|
Class E: more than 16,000 pounds and not more than 24,000 pounds |
$165.00 |
$330.00 |
$495.00 |
$660.00 |
$990.00 |
$1,320.00 |
$1,650.00 |
$1,980.00 |
$2,310.00 |
|
Class F: more than 24,000 pounds and not more than 36,000 pounds |
$230.00 |
$460.00 |
$690.00 |
$920.00 |
$1,380.00 |
$1,840.00 |
$2,300.00 |
$2,760.00 |
$3,220.00 |
|
Class G: more than 36,000 pounds and not more than 48,000 pounds |
$285.00 |
$570.00 |
$855.00 |
$1,140.00 |
$1,710.00 |
$2,280.00 |
$2,850.00 |
$3,420.00 |
$3,990.00 |
|
Class H: more than 48,000 pounds |
$384.00 |
$768.00 |
$1,152.00 |
$1,536.00 |
$2,304.00 |
$3,072.00 |
$3,840.00 |
$4,608.00 |
$5,376.00 |
|
Class I: transit carrier vehicles operated by transit companies |
$1,808.00 |
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|
Class J: motor vehicles designed for carrying fewer than 10 passengers and used for the transportation of persons for compensation. |
$939.00 |