Notice Number:14-15
Tax Type:Motor Vehicle Fuel Tax
Brief Description:2014 Motor Fuel Legislative Update
Approval Date:05/30/2014


NOTICE 14-15

2014 Motor Fuel Legislative Update


The following Bills were enacted by the 2014 Legislature:

House Bill 2057
This bill is effective July 1, 2014, upon publication in the statute book. A summary of the bill is as follows:

Section 9 amends K.S.A. 79-3492 to include a conversion formula to convert natural gas to a per gallon energy equivalent. 126.67 cubic feet or 5.66 pounds of compressed natural gas will equal one gasoline gallon. The conversion formula to convert the energy equivalent of liquefied natural gas to a diesel gallon energy equivalent will be 6.06 pounds of liquefied natural gas, to equal one diesel gallon.

Section 10 amends K.S.A. 79-3495 to clarify that it will be unlawful for any LP-gas user or dealer to use or sell LP-gas within Kansas, unless they hold a valid license, or unless such user has remitted the tax to a licensed LP-gas dealer.

Section 11 amends K.S.A. 79-34,141. (3) clarifies that the tax rate of $.23 per gallon for LP-gas does not include compressed natural gas and liquefied natural gas. (5) indicates the tax rate for compressed natural gas is $.24 per gallon or fraction thereof. (6) taxes liquefied natural gas at $.26 per gallon or fraction thereof.

House Bill 2231
This bill is effective upon publication in the Kansas Register. A summary of the bill is as follows:

Section 114 amends K.S.A. 79-34,156 to indicate that ‘no’ moneys shall be transferred to the Kansas Qualified Biodiesel Fuel Producer Incentive Fund during the fiscal year ending June 30, 2015.

This notice highlights only portions of the bills. For a detailed, full text copy of each bill, please visit the Kansas Legislature’s website at

To obtain additional copies of this or any other notice call the Kansas Department of Revenue’s voice mail forms request line at 785-296-4937 or download them from our web site: If you have any questions about this notice, please contact our Motor Fuel Tax Unit.
Motor Fuel Tax
Docking State Office Building
915 SW Harrison St.
Topeka, KS 66612-1588
Tele: (785) 368-8222
Fax: (785) 296-4993
Notice 14-15
August 19, 2014

Date Composed: 06/05/2014 Date Modified: 06/05/2014