Kansas Statutes 79-5116a. Cancellation of motor vehicle tax when donated to charitable organization
Terms Used In Kansas Statutes 79-5116a
- Donor: The person who makes a gift.
- motor vehicle: means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except:
(a) Motor vehicles assessed and taxed by the director of property valuation under the provisions ofchapter 79, article 6a of the Kansas Statutes Annotated, and amendments thereto;
(b) motor vehicles of public service companies whose property is assessed by the director of property valuation under the provisions of article 5a of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(c) motor vehicles registered for a gross weight of more than 12,000 pounds;
(d) motor vehicles owned by a car rental company upon which the tax imposed under Kan. See Kansas Statutes 79-5101
Notwithstanding the provisions of any law to the contrary, the tax imposed upon a motor vehicle pursuant to Kan. Stat. Ann. § 79-5101 et seq., and amendments thereto, which is delinquent and more than one year past due, and any penalty and interest resulting from such delinquency, shall be canceled and forgiven if such vehicle is donated to a nonprofit charitable organization which is exempt from payment of federal income tax. In the event any such vehicle is purchased from any such organization by the donor, or on behalf of the donor, of such vehicle, liability for all such tax, interest and penalty shall vest in such purchaser, and shall be collected in the manner prescribed by Kan. Stat. Ann. § 79-5116, and amendments thereto.