Kansas Administrative Regulations

Regulation Number:92-55-6
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Motor Vehicle Taxation
Tax Type:Vehicles; Property Tax
Brief Description:Insufficient or no-fund check; collection of motor vehicle tax;
combined remittance for tax and registration fee.
Keywords:


Body:

92-55-6 Insufficient or no-fund check; collection of motor vehicle tax; combined remittance for tax and registration fee. Whenever a check, received as payment of the motor vehicle tax is returned to the county treasurer unpaid, it shall be the responsibility of the county to collect the motor vehicle tax. The registration of any motor vehicle on which the motor vehicle tax has been paid by check which subsequently is returned unpaid shall be invalid. In the event the county is unable to collect the motor vehicle tax after exhausting all of its remedies, the county treasurer shall notify the division of vehicles of the department of revenue thereof providing such information as the director of vehicles shall require.
Application for registration of a motor vehicle subject to the motor vehicle tax may be refused when the owner of the motor vehicle makes a combined remittance by personal check for payment of both the motor vehicle tax and the registration fee. (Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79-5105, 79-5106; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)