Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Motor Vehicle Taxation
Vehicles; Property Tax
92-55-1 Definitions. Motor vehicle tax shall mean the tax imposed upon a motor vehicle pursuant to article 51 of chapter 79 of the Kansas Statutes Annotated.
Replacement motor vehicle shall mean any motor vehicle subject to motor vehicle tax which replaces a motor vehicle previously registered and subject to motor vehicle tax and to which the registration plates of the motor vehicle replaced are transferred. (Authorized by K.S.A. 1980 Supp. 79-
5115; implementing K.S.A. 1980 Supp. 79-5101 et seq.; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)
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