Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-5116a
Chapter Title:TAXATION
Tax Type:Vehicles Rental Excise Tax; Property Tax
Brief Description:Cancellation of motor vehicle tax when donated to
charitable organization.


79-5116a. Cancellation of motor vehicle tax when donated to charitable organization. Notwithstanding the provisions of any law to the contrary, the tax imposed upon a motor vehicle pursuant to K.S.A. 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 K.S.A. 79-5116, and amendments thereto.
History: L. 2001, ch. 214, 3; July 1.

Date Composed: 04/04/2011 Date Modified: 04/04/2011