Questions and Answers
Motor Vehicle Fuel Tax
Motor Vehicle Fuel Tax - Liquefied Petroleum
Who is required to have a Liquefied Petroleum license?
If you own a vehicle that burns Liquefied Petroleum or are an Liquefied Petroleum dealer and your delivery trucks run off Liquefied Petroleum you are required to have a license.
What's the difference between Mileage Basis and Pre-Paid Liquefied Petroleum licenses?
Mileage Basis licenses are used by Liquefied Petroleum-Dealers that consumes part of the fuel in the truck they are delivering in (User-Dealer).
Pre-Paid Permits are for those who want to prepay the Liquefied Petroleum tax yearly based on the miles operated and the weight class of the vehicle. They only report miles actually traveled in Kansas. If a vehicle does not have an odometer, it can not be registered under the Liquefied Petroleum Mileage Basis permit.
What bond value is required for Liquefied Petroleum licenses?
Liquefied Petroleum User-Dealer license requires an application fee of $5.00 and a bond in the amount of 3 months tax liability but not less than $1000.00.
What are the filing requirements for Liquefied Petroleum?
Liquefied Petroleum User-Dealer must file a monthly return, which is due on the 25th of the following month that the fuel was sold.
Liquefied Petroleum Mileage Basis is filed annually.
Do the Liquefied Petroleum decals need to be renewed?
Yes, renewals are mailed in November each year. The customer must provide all vehicle information; decals are issued and need to be placed on the vehicle no later than Feb 28.
If I have a retail station for Liquefied Petroleum Gas and I fill tanks for gas grills, do I need an Liquefied Petroleum Gas Dealer license?
No, Liquefied Petroleum Gas is not a motor fuel taxable product until it is put into a motor vehicle to power that vehicle.
Is equipment I use such as fork lifts or tractors considered a motor vehicle?
No, equipment such as forklifts and tractors are not considered a motor vehicle. They do not operate on the highways and are not required to be tagged or registered as a motor vehicle.
If all the Liquefied Petroleum I sale is for home heating or agricultural use and none of it is placed into a storage tank of a motor vehicle and none of my delivery vehicles run off Liquefied Petroleum do I need an Liquefied Petroleum User-Dealer license?
No, a Kansas Department of Revenue Motor Fuel Liquefied Petroleum license is not required.
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