Revenue Ruling

Ruling Number:19-2004-2
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Entitlement to refunds for an interstate motor fuel user's idle time.
Approval Date:03/30/2004



Revenue Ruling 19-2004-02

Interstate motor fuel user tax – Entitlement to refunds under
K.S.A. 79-34,109(a) for an interstate motor fuel user's idle time
March 30, 2004

Motor fuel tax refund permits and apportionment adjustments based on idling time fuel consumption shall not be allowed for interstate motor fuel users. The amount of tax paid to Kansas on idle time fuel consumed while stopped in Kansas cannot be determined under the mileage formula contained in K.S.A. 79-34,109(a). Tax refunds for idle time fuel consumption by interstate motor carriers are not permitted under K.S.A. 79-3453 for taxes paid on fuel "used in [a motor fuel user's] operations … on highways within this state" under K.S.A. 79-34,109(a).

All refund permits granted in accordance with K.S.A. 79-3454 for off-highway activities, such as farming, manufacturing, and industrial processing, shall be honored for interstate motor fuel users who paid motor fuel tax on fuel used in these off-highway activities. Any interstate motor carrier that operates cement trucks, trash trucks, or other trucks with power take-offs that has applied to the director and received prior approval for apportionment adjustments or a refund permit shall continue to receive refunds in accordance with the agreement or permit.

The department's Policy Library contains a Question & Answer with a more in-depth discussion of interstate motor fuel user's claims for idle-time refunds. The Policy Library can be accessed at Any prior department statements or information inconsistent with this ruling are hereby void.

Joan Wagnon
Kansas Secretary of Revenue

Date Composed: 03/31/2004 Date Modified: 04/07/2006