Kansas Statutes 79-34,165. International fuel tax agreements; rules and regulations
Terms Used In Kansas Statutes 79-34,165
- 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 Kan. See Kansas Statutes 79-34,108
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
(a) The secretary of revenue may enter into international fuel tax agreements on behalf of the state of Kansas with the appropriate authorities of other states for the collection and refund of interstate fuel taxes levied pursuant to Kan. Stat. Ann. § 79-34,108 through 79-34,128, and amendments thereto.
(b) The reporting requirements provided in the international fuel tax agreement shall take precedence over the reporting requirements provided in Kan. Stat. Ann. § 79-34,108 through 79-34,128, and amendments thereto.
(c) Where the international fuel tax agreement and the provisions of Kan. Stat. Ann. § 79-34,108 through 79-34,128, and amendments thereto, address the same matters, the provisions of the agreement shall take precedence.
(d) The secretary of revenue may adopt rules and regulations to implement the provisions of the international fuel tax agreement.
(e) A current copy of the international fuel tax agreement shall be maintained by the Kansas department of revenue.
(f) Interstate motor fuel users of a nonmember of the international fuel tax agreement shall be subject to the provisions of Kan. Stat. Ann. § 79-34,108 through 79-34,128, and amendments thereto.