Kansas Statutes 79-3492a. Same; alternative method of computing tax; mileage basis; special permit decals
Terms Used In Kansas Statutes 79-3492a
- Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
- Gallon: means one United States standard gallon. 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
- 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, upon application to the director on forms prescribed by the director, the tax may be computed on a mileage basis by an LP-gas user. For the purpose of determining the amount of the tax computed on such basis, the number of gallons of LP-gas used on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon which a gallon of LP-gas would propel motor vehicles:
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.