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79-3424. Exempt from other taxes. The business of using, manufacturing or selling of motor-vehicle fuels or special fuels shall not be subject to any excise, license, privilege or occupation tax other than the one herein imposed, whether such tax be imposed by the state of Kansas or by any municipal corporation or other political subdivision of this state; and no municipal corporation, or other political subdivision of this state, shall levy or collect any tax upon, or measured by, the sale, receipt, importation, distribution or use of motor-vehicle fuel or special fuel, or any excise, license, privilege, or occupational tax upon the business of manufacturing, using, selling or delivering motor-vehicle fuels or special fuels.

History: L. 1933, ch. 317, § 24; L. 1992, ch. 106, § 21; L. 2006, ch. 81, § 8; April 13.

Source or prior law:

79-3006.

Law Review and Bar Journal References:

"City Home Rule in Kansas," Wright W. Crummett, 9 W.L.J. 1, 13 (1969).

Attorney General's Opinions:

Flowage fees are not excise tax imposed in violation of statute. 89-57.

CASE ANNOTATIONS

1. Taxicab company using gasoline is not exempt from other taxation. Home Cab Co. v. City of Wichita, 140 Kan. 451, 455, 36 P.2d 1012.

2. "Fuel flowage fee" imposed on aviation fuel transported onto city-county airport held to be a tax prohibited hereunder. Executive Aircraft Consulting, Inc. v. City of Newton, 252 Kan. 421, 422, 426, 431, 845 P.2d 57 (1993).


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