Session Law

Identifying Information:L. 2002 ch. 201
Other Identifying Information:2002 House Bill 3011
Tax Type:Kansas Retailers' Sales Tax; Motor Vehicle Fuel Tax; Vehicles
Brief Description:An Act providing for the financing for the comprehensive transportation program; amending K.S.A. 8-143 and 8-143j and K.S.A. 2001 Supp. 79-3492b, 79-34,118, 79-34,141 and 79-34,142 and repealing the existing sections.
Keywords:


Body:

CHAPTER 201

HOUSE BILL No. 3011


An Act providing for the financing for the comprehensive transportation program; amend-

ing K.S.A. 8-143 and 8-143j and K.S.A. 2001 Supp. 79-3492b, 79-34,118, 79-34,141 and


79-34,142 and repealing the existing sections.


Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 8-143 is hereby amended to read as follows: 8-143.

(1) All applications for the registration of motorcycles, motorized bicycles

and passenger vehicles other than trucks and truck tractors, except as

otherwise provided, shall be accompanied by an annual license fee as

follows: For motorized bicycles, $10 $11; for motorcycles, $15 $16; for

passenger vehicles, other than motorcycles, used solely for the carrying

of persons for pleasure or business, and for hearses and ambulances a fee

of (i) $25 $30 for those having a gross weight of 4,500 pounds or less; (ii)

$35 $40 for those having a gross weight of more than 4,500 pounds; for

each electrically propelled motor vehicle, except electrically propelled

vehicles intended for the purpose of transporting any commodity, goods,

merchandise, produce or freight, or passengers for hire, a fee of $13 $14.

Except for motor vehicles, trailers or semitrailers registered under the

provisions of K.S.A. 8-1,134, and amendments thereto, the annual reg-

istration fee for each motor vehicle, trailer or semitrailer owned by any

political or taxing subdivision of this state or by any agency or instrumen-

tality of any one or more political or taxing subdivisions of this state and

used exclusively for governmental purposes and not for any private or

utility purposes, which is not otherwise exempt from registration, shall be

$2.

(2) As used in this subsection, the term ``gross weight'' shall mean

and include the empty weight of the truck, or combination of the truck

or truck tractor and any type trailer or semitrailer, plus the maximum

weight of cargo which will be transported on or with the same, except

when the empty weight of a truck plus the maximum weight of cargo

which will be transported thereon is 12,000 pounds or less. The term

gross weight shall not include: The weight of any travel trailer propelled

thereby which is being used for private recreational purposes; or the

weight of any vehicle or combination of vehicles for which wrecker or

towing service, as defined in K.S.A. 66-1329, and amendments thereto,

is to be provided by a wrecker or tow truck, as defined in K.S.A. 66-1329,

and amendments thereto. Such wrecker or tow truck shall be registered

for the empty weight of such vehicle fully equipped for the recovery or

towing of vehicles. The gross weight license fees hereinafter prescribed

shall only apply to the truck or truck tractor used as the propelling unit

for the cargo and vehicle propelled, either as a single vehicle or combi-

nation of vehicles. On application for the registration of a truck or truck

tractor, the owner thereof shall declare as a part of such application the

maximum gross weight the owner desires to be applicable to such vehicle,

which declared gross weight in no event shall be in excess of the limita-

tions described by K.S.A. 8-1908 and 8-1909, and amendments thereto,

for such vehicle or combination of vehicles of which it will be a part. All

applications for the registration of trucks or truck tractors, except as oth-

erwise provided herein, shall be accompanied by an annual license fee as

follows:

For a gross weight of 12,000 lbs. or less$35 $40
For a gross weight of more than 12,000 lbs. and not morethan 16,000 lbs.100 102
For a gross weight of more than 16,000 lbs. and not morethan 20,000 lbs.130 132
For a gross weight of more than 20,000 lbs. and not morethan 24,000 lbs.195 197
For a gross weight of more than 24,000 lbs. and not morethan 26,000 lbs.310 312
For a gross weight of more than 26,000 lbs. and not morethan 30,000 lbs.310 312
For a gross weight of more than 30,000 lbs. and not morethan 36,000 lbs.370 375
For a gross weight of more than 36,000 lbs. and not morethan 42,000 lbs.470 475
For a gross weight of more than 42,000 lbs. and not morethan 48,000 lbs.600 605
For a gross weight of more than 48,000 lbs. and not morethan 54,000 lbs.800 805
For a gross weight of more than 54,000 lbs. and not morethan 60,000 lbs.1,000 1,010
For a gross weight of more than 60,000 lbs. and not morethan 66,000 lbs.1,200 1,210
For a gross weight of more than 66,000 lbs. and not morethan 74,000 lbs.1,525 1,535
For a gross weight of more than 74,000 lbs. and not morethan 80,000 lbs.1,725 1,735
For a gross weight of more than 80,000 lbs. and not morethan 85,500 lbs.1,925 1,935

If the applicant for registration of any truck or truck tractor for a gross

weight of more than 12,000 pounds is the state of Kansas or any political

or taxing subdivision or agency of the state, except a city or county, whose

truck or truck tractor is not otherwise entitled to the $2 license fee or

otherwise exempt from all fees, such vehicle may be licensed for a fee in

accordance with the schedule hereinafter prescribed for local trucks or

truck tractors.

If the applicant for registration of any truck or truck tractor for a gross

weight of more than 12,000 pounds shall under oath state in writing on

a form prescribed and furnished by the director of vehicles that the ap-

plicant does not expect to operate it more than 6,000 miles in the calendar

year for which the applicant seeks registration, and that if the applicant

shall operate it more than 6,000 miles during such registration year such

applicant will pay an additional fee equal to the fee required by the pre-

ceding schedule, less the amount of the fee paid at time of registration,

such vehicle may be licensed for a fee in accordance with the schedule

hereinafter prescribed for local trucks or truck tractors; and whenever

the same is registered on a local truck or truck tractor fee basis a tab or

marker shall be issued in connection with the regular license plate, which

tab or marker shall be attached or affixed to and displayed with the regular

license plate and the failure to have the same attached, affixed or dis-

played shall be subject to the same penalties as provided by law for the

failure to display the regular license plate; and the secretary of revenue

may adopt rules and regulations requiring the owners of trucks and truck

tractors so registered on a local truck or truck tractor fee basis to keep

such records and make such reports of mileage of such vehicles as the

secretary of revenue shall deem proper.

A transporter delivering vehicles not the transporter's own by the dri-

veaway method where such vehicles are being driven, towed, or trans-

ported singly, or by the saddlemount, towbar, or fullmount methods, or

by any lawful combination thereof, may apply for license plates which

may be transferred from one such vehicle or combination to another for

each delivery without further registration, and the annual license fee for

such license plate shall be as follows:

For the first such set of license plates$44
For each additional such set of license plates18

A truck or truck tractor registered for a gross weight of more than

12,000 pounds, which is operated wholly within the corporate limits of a

city or village or within a radius of 25 miles beyond the corporate limits,

shall be classified as a local truck except that in no event shall such vehicles

operated as contract or common carriers outside a radius of three miles

beyond the corporate limits of the city or village in which such vehicles

were based when registered and licensed be considered local trucks or

truck tractors. The secretary of revenue is hereby authorized and directed

to adopt rules and regulations prescribing a procedure for the issuance

of permits by the division of vehicles whereby owners of local trucks or

truck tractors may operate any such vehicle, empty, beyond the radius

hereinbefore prescribed, when such operation is solely for the purpose

of having such vehicle repaired, painted or serviced or for adding addi-

tional equipment thereto. The annual license fee for a local truck or truck

tractor, except as otherwise provided herein, shall be as follows:

For a gross weight of more than 12,000 lbs. and not morethan 16,000 lbs.$60 $62
For a gross weight of more than 16,000 lbs. and not morethan 20,000 lbs.100 102
For a gross weight of more than 20,000 lbs. and not morethan 24,000 lbs.130 132
For a gross weight of more than 24,000 lbs. and not morethan 26,000 lbs.175 177
For a gross weight of more than 26,000 lbs. and not morethan 30,000 lbs.175 177
For a gross weight of more than 30,000 lbs. and not morethan 36,000 lbs.210 215
For a gross weight of more than 36,000 lbs. and not morethan 42,000 lbs.240 245
For a gross weight of more than 42,000 lbs. and not morethan 48,000 lbs.310 315
For a gross weight of more than 48,000 lbs. and not morethan 54,000 lbs.410 415
For a gross weight of more than 54,000 lbs. and not morethan 60,000 lbs.470 480
For a gross weight of more than 60,000 lbs. and not morethan 66,000 lbs.570 580
For a gross weight of more than 66,000 lbs. and not morethan 74,000 lbs.750 760
For a gross weight of more than 74,000 lbs. and not morethan 80,000 lbs.880 890
For a gross weight of more than 80,000 lbs. and not morethan 85,500 lbs.1,000 1,010

A truck or truck tractor registered for a gross weight of more than

12,000 pounds, which is owned by a person engaged in farming and which

truck or truck tractor is used by such owner to transport agricultural

products produced by such owner or commodities purchased by such

owner for use on the farm owned or rented by the owner of such farm

truck or truck tractor, shall be classified as a farm truck or truck tractor

and the annual license fee for such farm truck shall be as follows:

For a gross weight of more than 12,000 lbs. and not morethan 16,000 lbs.$35 $37
For a gross weight of more than 16,000 lbs. and not morethan 20,000 lbs.40 42
For a gross weight of more than 20,000 lbs. and not morethan 24,000 lbs.50 52
For a gross weight of more than 24,000 lbs. and not morethan 26,000 lbs.70 72
For a gross weight of more than 26,000 lbs. and not morethan 54,000 36,000 lbs.70 72
For a gross weight of more than 36,000 lbs. and not morethan 54,000 lbs.75
For a gross weight of more than 54,000 lbs. and not morethan 60,000 lbs.180 190
For a gross weight of more than 60,000 lbs. and not morethan 66,000 lbs.360 370
For a gross weight of more than 66,000 lbs.600 610
A vehicle licensed as a farm truck or truck tractor may be used by the

owner thereof to transport, for charity and without compensation of any

kind, commodities for religious or educational institutions. A truck which

is licensed as a farm truck may also be used for the transportation of sand,

gravel, slag stone, limestone, crushed stone, cinders, black top, dirt or fill

material to a township road maintenance or construction site of the town-

ship in which the owner of such truck resides. Any applicant for registra-

tion of any farm truck or farm truck tractor used in combination with a

trailer or semitrailer shall register the farm truck or farm truck tractor for

a gross weight which shall include the empty weight of the truck or truck

tractor or of the combination of any truck or truck tractor and any type

of trailer or semitrailer, plus the maximum weight of cargo which will be

transported on or with the same. The applicant for registration of any

farm truck or farm truck tractor used to transport a gross weight of more

than 54,000 pounds shall durably letter on the side of the motor vehicle

the words ``farm vehicle--not for hire.'' If an applicant for registration of

any farm truck or farm truck tractor operates such vehicle for any use or

purpose not authorized for a farm truck or farm truck tractor, such ap-

plicant shall pay an additional fee equal to the fee required for the reg-

istration of all trucks or truck tractors not registered as local, 6,000-mile

or farm truck or farm truck tractor motor vehicles, less the amount of the

fee paid at time of registration. Nothing in this or the preceding paragraph

shall authorize a gross weight of a vehicle or combination of vehicles on

the national system of interstate and defense highways greater than per-

mitted by laws of the United States congress.

Except as hereinafter provided, the annual license fee for each local

urban transit bus used in local urban transit operations exempted under

the provisions of subsection (a) of K.S.A. 66-1,109, and amendments

thereto, shall be based on the passenger seating capacity of the bus and

shall be as follows:

8 or more, but less than 31 passengers$15
31 or more, but less than 40 passengers30
More than 39 passengers60
except that the annual license fee for each local urban transit bus which

is owned by a metropolitan transit authority established pursuant to ar-

ticles 25 and 28 of chapter 12 or pursuant to article 31 of chapter 13 of

the Kansas Statutes Annotated shall be $2.

For licensing purposes, station wagons with a carrying capacity of less

than 10 passengers shall be subject to registration fees based on the

weight of the vehicles, as provided in subsection (1). Station wagons with

a carrying capacity of 10 or more passengers shall be subject to the truck

classifications and license fees therefor shall be as herein provided:

(a) For any trailer, semitrailer, travel trailer or pole trailer the annual

license fee shall be as follows: For any such vehicle with a gross weight

of more than 12,000 pounds the annual fee shall be $35; any such vehicle

grossing more than 8,000 pounds but not over 12,000 pounds, the annual

fee shall be $25; for any such vehicle grossing more than 2,000 pounds

but not over 8,000 pounds, the annual fee shall be $15. Any such vehicle

having a gross weight of 2,000 pounds or less may, at the owner's option,

be registered and the fee for such registration shall be $15.

Any trailer, semitrailer or travel trailer owned by a nonresident of this

state and based in another state, which is properly registered and licensed

in the state of residence of the owner or in the state where based, may

be operated in this state without being registered or licensed in this state

if the truck or truck tractor propelling the same is properly registered and

licensed in this state, or is registered and licensed in some other state and

is entitled to reciprocal privileges of operation in this state, but this pro-

vision shall not apply to any trailer or semitrailer owned by a nonresident

of this state when such trailer or semitrailer is owned by a person who

has proportionately registered and licensed a fleet of vehicles under the

provisions of K.S.A. 8-1,101 to 8-1,123, inclusive, and amendments

thereto, or under the terms of any reciprocal or proration agreement

made pursuant thereto.

At the option of the owner, any trailer, semitrailer or pole trailer, with

a gross weight of more than 12,000 pounds, may be issued a multi-year

registration for a five-year period upon payment of the appropriate reg-

istration fee. The fee for a five-year registration of such trailer shall be

five times the annual fee for such trailer. If the annual registration fee is

increased during the multi-year registration period, the owner of the

trailer with such multi-year registration shall be subject to the amount of

the increase of the annual registration fee for the remaining calendar

years of such multi-year registration. When the owner of any trailer, sem-

itrailer or pole trailer registered under this multi-year provision transfers

or assigns the title, or interest thereto, the registration of such trailer shall

expire. The owner shall remove the license plate from such trailer and

forward the license plate to the division of vehicles or may have such

license plate assigned to another trailer, semitrailer or pole trailer upon

the payment of fees required by law. Any owner of a trailer, semitrailer

or pole trailer where the multi-year registration fee has been paid and

the trailer is sold, junked, repossessed, foreclosed by a mechanic's lien or

title transferred by operation of law, and the registration thereon is not

going to be transferred to another trailer, may secure a refund for the

registration fee for the remaining calendar years by making application

to the division of vehicles on a form and in the manner prescribed by the

director of vehicles. The secretary of revenue may adopt such rules and

regulations necessary to implement the multi-year registration of such

trailers, semitrailers and pole trailers.

(b) Any truck or truck tractor having a gross weight of 4,000 pounds

or over, using solid tires, shall pay a license fee of double the amount

herein charged. The annual fees herein provided for trucks, truck tractors

and trailers not subject to K.S.A. 8-134a, and amendments thereto, shall

be due January 1 of each year and payable on or before February 15 in

each year. If the fee is not paid by such date a penalty of $1 shall be

added to the fee charged herein for each month or fraction thereof and

until December 31 of each registration year. The annual registration fee

for all passenger vehicles and vehicles subject to K.S.A. 8-134a, and

amendments thereto, shall be due on or before the last day of the month

in which the registration plate expires and shall be due for other vehicles

as provided by K.S.A. 8-134, and amendments thereto. If the registration

fee is not paid by such date a penalty of $1 shall be added to the fee

charged herein for each month or fraction thereof until such registration

fee is paid. Members of the armed forces of the United States shall be

permitted to apply for registration at any time and be subject to registra-

tion fee, less penalties, applicable at the time the application is made. If

any motorcycle, motorized bicycle, trailer, semitrailer, travel trailer, or

pole trailer is either purchased or acquired after the anniversary or re-

newal date in any registration year there shall immediately become due

and payable a registration fee as follows: If purchased or acquired be-

tween the anniversary or renewal date of any registration year and the

first six months of such registration year, the annual fee hereinbefore

provided; if purchased or acquired during the last six months of any reg-

istration year, 50% of such annual fee. If any truck or truck tractor, except

trucks subject to K.S.A. 8-134a, and amendments thereto, is purchased

or acquired prior to April 1 of any year the fee shall be the annual fee

hereinbefore provided, but if such truck or truck tractor is purchased or

acquired after the end of March of any year, the license fee for such year

shall be reduced 1/12 for each calendar month which has elapsed since the

beginning of the year. If any truck registered for a gross weight of 12,000

pounds or less or passenger vehicle is purchased or acquired and less than

12 months remain in the registration period, the fee shall be 1/12 of the

annual fee for each calendar month remaining in the registration period.

(c) The owner of any motorcycle, motorized bicycle, passenger ve-

hicle, truck, truck tractor, trailer, semitrailer, or electrically propelled ve-

hicle who fails to pay the registration fee or fees herein provided on the

date when the same become due and payable shall be guilty of a misde-

meanor, and upon conviction thereof shall be subject to a penalty in the

sum of $1 for each month or fraction thereof during which such fee has

remained unpaid after it became due and payable; and in addition thereto

shall be subject to such other punishment as is provided in this act. Upon

the transfer of motorcycles, motorized bicycles, passenger vehicles, trail-

ers, semitrailers, trucks or truck tractors, on which registration fees have

been paid for the year in which the transfer is made, either (A) to a

corporation by one or more persons, solely in exchange for stock or se-

curities in such corporation, or (B) by one corporation to another cor-

poration when all of the assets of such corporation are transferred to the

other corporation, then in either case (A) or case (B) the corporation shall

be exempt from the payment of registration fees on such vehicles for the

year in which such transfer is made. Applications for transfer or registra-

tion shall be accompanied by a fee of $1.50. When the registration of a

vehicle has expired at midnight on the last day of any registration year,

and such vehicle is not thereafter operated upon the highways, any ap-

plication for renewal of registration made subsequent to the anniversary

or renewal date of any registration year following the expiration of such

registration and for succeeding registration years in which such vehicle

has not been registered shall be accompanied by an affidavit of nonoper-

ation and nonuse, and such application for renewal or registration shall

be received by the division of vehicles upon payment of the proper fees

for the current registration year and without penalty.

(3) Any nonresident of Kansas purchasing a vehicle from a Kansas

resident and desiring to secure registration on the vehicle in the state of

such person's residence may make application in the office of any county

treasurer for a thirty-day temporary registration. The county treasurer

upon presentation of evidence of ownership in the applicant and evidence

the sales tax has been paid, if due, shall charge and collect a fee of $3 for

each thirty-day temporary license and issue a sticker or paper registration

as may be determined by the director of vehicles, and the registration so

issued shall be valid for a period of 30 days from the date of issuance.

(4) Any owner of any motor vehicle which is subject to taxation under

the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated

or any other truck or truck tractor where the annual registration fee has

been paid and the vehicle is sold, junked, repossessed, foreclosed by a

mechanic's lien or title transferred by operation of law, and the registra-

tion thereon is not going to be transferred to another vehicle may secure

a refund for the registration fee for the remaining portion of the year by

making application to the division of vehicles on a form and in the manner

prescribed by the director of vehicles, accompanied by all license plates

and attachments issued in connection therewith. If the owner of the reg-

istration becomes deceased and the vehicle is not going to be used on the

highway, and title is not being currently transferred, the proper repre-

sentative of the estate shall be entitled to the refund. The refund shall be

made only for the period of time remaining in the registration year from

the date of completion and filing of the application with and delivery of

the license plate and attachments to the division of vehicles. Where the

registration is secured under a quarterly payment annual registration fee,

as provided for in K.S.A. 8-143a, and amendments thereto, such refund

shall be made on the quarterly fee paid and unused and all remaining

quarterly payments shall be canceled. Any truck or truck tractor having

the registration fee paid on quarterly payment basis, all quarterly pay-

ments due or a fraction of quarterly payment due shall be paid before

title may be transferred, except that in case of death, the filing of the

application and returning of the license plate and attachment shall cancel

the remaining annual payments due. Whenever a truck or truck tractor,

where the registration is secured on a quarterly payment of the annual

registration, the one repossessing the truck or truck tractor, or foreclosing

by a mechanic's lien, or securing title by court order, the mortgagor or

the assigns of the mortgagor, or the one securing title may pay the balance

due on date of application for title, but the payments for the remaining

portion of the year shall not be canceled unless application is made and

the license plate and attachments are surrendered. Nothing in this sub-

section shall apply when registration is secured under the provisions of

K.S.A. 8-1,101 to 8-1,123, inclusive, and amendments thereto. Notwith-

standing any of the foregoing provisions of this section, no refund shall

be made under the provisions of this section where the amount thereof

does not exceed $5. The division of vehicles shall furnish such blank forms

as may be required under the provisions of this subsection as it deems

necessary to be completed by the applicant. Whenever a registration

which has been secured on a quarterly basis shall be canceled as provided

in this subsection, the division of vehicles shall notify the county treasurer

issuing the original registration of such cancellation so that the county

treasurer may, and the county treasurer shall cancel the registration of

such vehicle in the county treasurer's office and release any lien issued

in connection with such registration.

(5) Every owner of a travel trailer designed for or intended to be

moved upon any highway in this state shall, before the same is so moved,

apply for and obtain the proper registration thereof as provided in this

act, except when such unit is permitted to be moved under the special

provisions relating to secured parties, manufacturers, dealers and non-

residents contained in this act. At the time of registering any travel trailer

for the purpose of moving any such vehicle upon any highway in this

state, the owner thereof shall indicate on the registration form whether

or not such vehicle is being moved permanently to a location outside of

the county in which such vehicle is being registered. No such vehicle

which the owner thereof intends to move to a permanent location outside

the boundaries of such county shall be registered for movement on the

highways of this state until all taxes levied against such vehicle have been

paid. A copy of such registration form shall be sent to the county clerk

or assessor of the county to which such vehicle is being moved. When

such travel trailer is used for living quarters and not operated on the

highways, the owner shall be exempt from the license fees as provided in

paragraph (a) of subsection (2) so long as such travel trailer is not operated

on the highway.

Sec. 2. K.S.A. 8-143j is hereby amended to read as follows: 8-143j.

(a) On and after January 1, 1991, any truck or truck tractor registered for

a gross weight of more than 12,000 pounds which is engaged in farm

custom harvesting operations may be registered in accordance with the

schedule for such farm custom harvesting vehicles, but shall not be reg-

istered as a farm truck or farm truck tractor. The annual license fee for

a farm custom harvesting truck or truck tractor shall be as follows:

For a gross weight of more than 12,000 lbs. and not morethan 16,000 lbs.$60 $62
For a gross weight of more than 16,000 lbs. and not morethan 20,000 lbs.100 102
For a gross weight of more than 20,000 lbs. and not morethan 24,000 lbs.130 132
For a gross weight of more than 24,000 lbs. and not morethan 26,000 lbs.175 177
For a gross weight of more than 26,000 lbs. and not morethan 30,000 lbs.175 177
For a gross weight of more than 30,000 lbs. and not morethan 36,000 lbs.210 215
For a gross weight of more than 36,000 lbs. and not morethan 42,000 lbs.240 245
For a gross weight of more than 42,000 lbs. and not morethan 48,000 lbs.310 315
For a gross weight of more than 48,000 lbs. and not morethan 54,000 lbs.410 415
For a gross weight of more than 54,000 lbs. and not morethan 60,000 lbs.470 480
For a gross weight of more than 60,000 lbs. and not morethan 66,000 lbs.570 580
For a gross weight of more than 66,000 lbs. and not morethan 74,000 lbs.750 760
For a gross weight of more than 74,000 lbs. and not morethan 80,000 lbs.880 890
For a gross weight of more than 80,000 lbs. and not morethan 85,500 lbs.1,000 1,010

(b) A tab or marker shall be issued and displayed in connection with

the regular license plate for a truck or truck tractor registered as a farm

custom harvesting truck or truck tractor.

(c) Trucks or truck tractors registered under this section shall be el-

igible for apportioned registration under the provisions of K.S.A. 8-1,100

et seq., and amendments thereto.

(d) As used in this section, ``farm custom harvesting operations''

means a person, firm, partnership, association or corporation engaged in

farm custom harvesting operations if a truck or truck tractor is used to:

(1) Transport farm machinery, supplies, or both, to or from a farm,

for custom harvesting operations on a farm;

(2) transport custom harvested crops only from a harvested field to

initial storage or to initial market locations; or

(3) transport agricultural products produced by such owner or com-

modities purchased by such owner for use on the farm owned or rented

by the owner of such vehicle.

Sec. 3. K.S.A. 2001 Supp. 79-3492b is hereby amended to read as

follows: 79-3492b. 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 cal-

endar 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.

Sec. 4. K.S.A. 2001 Supp. 79-34,118 is hereby amended to read as

follows: 79-34,118. Upon application to the director of taxation and pay-

ment of the fee prescribed under this section any interstate motor fuel

user may obtain a trip permit which will authorize one commercial motor

vehicle to be operated within this state without compliance with the other

provisions of the interstate motor fuel use act and in lieu of the tax im-

posed by K.S.A. 79-34,109 and amendments thereto. The fee for each

trip permit issued under this section shall be $11 until July 1, 2001, and

$11.50 until July 1, 2003, and $12 $12.50 until July 1, 2003, and $13 until

July 1, 2020, and $10 thereafter. The secretary of revenue shall adopt

rules and regulations specifying the conditions under which trip permits

will be issued and providing for the issuance thereof. The secretary may

designate agents or contract with private individuals, firms or corporations

to issue such trip permits so that such permits will be obtainable at con-

venient locations.

Sec. 5. K.S.A. 2001 Supp. 79-34,141 is hereby amended to read as

follows: 79-34,141. (a) On and after July 1, 1999, until July 1, 2001, the

tax imposed under this act shall be not less than:

(1) On motor-vehicle fuels, $.20 per gallon, or fraction thereof;

(2) on special fuels, $.22 per gallon, or fraction thereof; and

(3) on LP-gas, $.19 per gallon, or fraction thereof.

(b) On and after July 1, 2001, until July 1, 2003, the tax imposed

under this act shall be not less than:

(1) On motor-vehicle fuels, $.21 per gallon, or fraction thereof;

(2) on special fuels, $.23 per gallon, or fraction thereof; and

(3) on LP-gas, $.20 per gallon, or fraction thereof.

(c) (a) On and after July 1, 2003 July 1, 2002, until July 1, 2020 2003,

the tax imposed under this act shall be not less than:

(1) On motor-vehicle fuels, $.22 $.23 per gallon, or fraction thereof;

(2) on special fuels, $.24 $.25 per gallon, or fraction thereof; and

(3) on LP-gas, $.21 $.22 per gallon, or fraction thereof.

(b) On and after July 1, 2003, until July 1, 2020, the tax imposed

under this act shall be not less than:

(1) On motor-vehicle fuels, $.24 per gallon, or fraction thereof;

(2) on special fuels, $.26 per gallon, or fraction thereof; and

(3) on LP-gas, $.23 per gallon, or fraction thereof.

(d) (c) On and after July 1, 2020, the tax rates imposed under this act

shall be not less than:

(1) On motor-vehicle fuels, $.18 per gallon, or fraction thereof;

(2) on special fuels, $.20 per gallon, or fraction thereof; and

(3) on LP-gas, $.17 per gallon, or fraction thereof.

Sec. 6. K.S.A. 2001 Supp. 79-34,142 is hereby amended to read as

follows: 79-34,142. (a) On and after July 1, 1999, until July 1, 2001, the

state treasurer shall credit amounts received pursuant to K.S.A. 79-3408,

79-3408c, 79-3491a, 79-3492 and 79-34,118 and amendments thereto as

follows: To the state highway fund 59.55% and to the special city and

county highway fund 40.45%.

(b) On and after July 1, 2001, until July 1, 2003, the state treasurer

shall credit amounts received pursuant to K.S.A. 79-3408, 79-3408c, 79-

3491a, 79-3492 and 79-34,118 and amendments thereto as follows: To

the state highway fund 61.55% and to the special city and county highway

fund 38.45%.

(c) (a) On and after July 1, 2003 July 1, 2002, until July 1, 2020 2003,

the state treasurer shall credit amounts received pursuant to K.S.A. 79-

3408, 79-3408c, 79-3491a, 79-3492 and 79-34,118 and amendments

thereto as follows: To the state highway fund 63.35% 64.6% and to the

special city and county highway fund 36.65% 35.4%.

(b) On and after July 1, 2003, until July 1, 2020, the state treasurer

shall credit amounts received pursuant to K.S.A. 79-3408, 79-3408c, 79-

3491a, 79-3492 and 79-34,118, and amendments thereto, as follows: To

the state highway fund 66.37% and to the special city and county highway

fund 33.63%.

(d) (c) On and after July 1, 2020, the state treasurer shall credit

amounts received pursuant to K.S.A. 79-3408, 79-3408c, 79-3491a, 79-

3492 and 79-34,118 and amendments thereto as follows: To the state

highway fund 55.3% and to the special city and county highway fund

44.7%.

Sec. 7. K.S.A. 8-143 and 8-143j and K.S.A. 2001 Supp. 79-3492b, 79-

34,118, 79-34,141 and 79-34,142 are hereby repealed.

Sec. 8. This act shall take effect and be in force from and after its

publication in the statute book.

Approved May 29, 2002.


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Date Composed: 10/10/2002 Date Modified: 10/10/2002