KANSAS OFFICE of
  REVISOR of STATUTES

  

Home >> Statutes >> Back


Click to open printable format in new window.Printable Format
 | Next

79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax. 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:

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.

less than
5,000 miles

5,000 to
10,000 miles

10,001 to
15,000 miles

15,001 to
19,999 miles

20,000 to
29,999 miles

30,000 to
39,999 miles

40,000 to
49,999 miles

50,000 to
59,999 miles

60,000
and 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

Class J: motor vehicles designed for carrying fewer than 10 passengers and used for the transportation of persons for compensation.

$939.00

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; L. 2010, ch. 156, § 35; June 3.


 | Next

USEFUL LINKS
LCC Policies
Session Laws

Amended & Repealed Statutes

Kansas School Equity & Enhancement Act
Gannon v. State

General Information, Legal Analysis & Research

2016 Amended & Repealed Statutes

2015 Amended & Repealed Statutes

2014 Amended & Repealed Statutes

2013 Amended & Repealed Statutes

 OTHER LEGISLATIVE SITES
Kansas Legislature
Administrative Services
Division of Post Audit
Research Department