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K.S.A. 79-3491 · Purpose of tax.
K.S.A. 79-3491a · LP-gas owned on date rate of tax changed; inventory tax or refund.
K.S.A. 79-3492 · LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
K.S.A. 79-3492a · Same; alternative method of computing tax; mileage basis; special permit decals.
K.S.A. 79-3492b · LP-gas motor fuel tax; alternative method of computation and payment of tax.
K.S.A. 79-3492c · Same; director may require higher mileage rate for a taxpayer.
K.S.A. 79-3492d · Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
K.S.A. 79-3492e · Same; refund of unused portion of advance taxes; affidavit to director.
K.S.A. 79-3493 · Unlawful sales; signed statement of exclusive nonhighway use.
K.S.A. 79-3494 · Dual carburetion; presumption of exclusive use of LP-gas, when.
K.S.A. 79-3495 · User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee.
K.S.A. 79-3495a · Sales by licensed dealer to dealer or user; returns and payment of tax.
K.S.A. 79-3496 · Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing.
K.S.A. 79-3497 · Failure to file report; fraudulent report; investigations; determination of amount due; collection.
K.S.A. 79-3498 · Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
K.S.A. 79-3499 · Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits.
K.S.A. 79-34,100 · Collection of delinquent LP-gas motor fuel taxes.
K.S.A. 79-34,101 · Measurement, calibration and marking of containers.
K.S.A. 79-34,102 · Enforcement of act; rules and regulations; duties of county attorneys.
K.S.A. 79-34,103 · Unlawful acts; penalties; revocation of licenses and permits.
K.S.A. 79-34,104 · Disposition of proceeds of tax.
K.S.A. 79-34,105 · Information to officials of other states.
K.S.A. 79-34,106 · Accrued liabilities not affected.
K.S.A. 79-34,107 · Invalidity of part.
K.S.A. 79-34,108 · Definitions.
K.S.A. 79-34,109 · Imposition of tax; rate; apportionment of tax liability.
K.S.A. 79-34,110 · Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when.
K.S.A. 79-34,111 · Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
K.S.A. 79-34,112 · Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
K.S.A. 79-34,113 · Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits.
K.S.A. 79-34,114 · Agreements with other states and federal government for cooperative audit; exchange of information and enforcement of act.
K.S.A. 79-34,115 · License required; rules and regulations; fuel cards, number and information.
K.S.A. 79-34,116 · Bond of licensee; release of surety.
K.S.A. 79-34,117 · Leased vehicles, application of law and regulations; waiver of license requirements; payment of taxes in a different manner; approval required.
K.S.A. 79-34,118 · 24-hour or 72-hour motor fuel permits; fees; rules and regulations; contracts with private issuing agents.
K.S.A. 79-34,119 · Temporary authorization; emergency; rules and regulations.
K.S.A. 79-34,120 · Vehicles not subject to provisions of act.
K.S.A. 79-34,121 · Suspension or revocation of registration, permit or other evidence of right; hearing.
K.S.A. 79-34,122 · Unlawful acts by interstate motor fuel users; penalties.
K.S.A. 79-34,123 · Administration and enforcement of act; rules and regulations.
K.S.A. 79-34,124 · Tax liability determined in absence of records; assessment.
K.S.A. 79-34,125 · Citation of act.
K.S.A. 79-34,126 · Disposition of moneys; international fuel tax agreement clearing fund.
K.S.A. 79-34,127 · Invalidity of part.
K.S.A. 79-34,128 · Delinquent tax; lien.
K.S.A. 79-34,129 · Collection of delinquent taxes under interstate motor fuel use act.
K.S.A. 79-34,141 · Rates of tax per gallon on vehicle fuels.
K.S.A. 79-34,142 · Distribution of proceeds of vehicle fuel taxes.
K.S.A. 79-34,159 · Expiration date of incentives.
K.S.A. 79-34,164 · Expiration date of incentives.
K.S.A. 79-34,165 · International fuel tax agreements; rules and regulations.
K.S.A. 79-34,170 · Definitions.
K.S.A. 79-34,171 · Kansas retail dealer incentive fund; transfers from state general fund; limitations on transfers; purposes; expenditures.
K.S.A. 79-34,172 · Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation.
K.S.A. 79-34,173 · Incentive for retail dealer selling or dispensing biodiesel; eligibility and requirements; incentive calculation.
K.S.A. 79-34,174 · Electronic filing for incentive; rules and regulations.
K.S.A. 79-34,175 · Annual report to legislature of incentives claimed and fuels sold.
K.S.A. 79-34,176 · Expiration date of renewable fuels and biodiesel incentives.
K.S.A. 79-3601 · Title of act; additional to certain other taxes.
K.S.A. 79-3602 · Definitions.
K.S.A. 79-3603 · Retailers' sales tax imposed; rate.
K.S.A. 79-3603d · Retailers' sales tax imposed on sale of food and food ingredients; rate.
K.S.A. 79-3604 · Tax paid by consumer and collected by retailer; exceptions; fee.
K.S.A. 79-3605 · Assumption of tax by retailer unlawful.
K.S.A. 79-3606 · Exempt sales.
K.S.A. 79-3606d · Exempt sales of fencing materials and services; exemption certificate.
K.S.A. 79-3606e · Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.
K.S.A. 79-3606f · Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate.
K.S.A. 79-3606h · Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces.
K.S.A. 79-3607 · Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.
K.S.A. 79-3608 · Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts.
K.S.A. 79-3609 · Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment.
K.S.A. 79-3610 · Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.
K.S.A. 79-3611 · Investigations and hearings.
K.S.A. 79-3612 · Lien upon property upon sale of business; duties and liability of purchaser.
K.S.A. 79-3613 · Sufficiency of notice to taxpayer.
K.S.A. 79-3614 · Confidentiality requirements.
K.S.A. 79-3615 · Interest and penalties.
K.S.A. 79-3616 · Bond requirements; amount.
K.S.A. 79-3617 · Collection of delinquent taxes; tax lien.
K.S.A. 79-3618 · Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
K.S.A. 79-3619 · Payment, collection and accounting; rules and regulations.
K.S.A. 79-3620 · Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales.
K.S.A. 79-3620b · City bond finance fund moneys, distribution to cities.
K.S.A. 79-3620d · Disposition of moneys collected on Kansas state fairgrounds.
K.S.A. 79-3623 · Invalidity of part.
K.S.A. 79-3624 · Invalidity of part of K.S.A. 79-3621, 79-3622.
K.S.A. 79-3625 · Invalidity of part of K.S.A. 79-3619.
K.S.A. 79-3630 · Authorization to enjoin certain persons from engaging in business; restraining order; bond.
K.S.A. 79-3631 · Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.
K.S.A. 79-3640 · Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
K.S.A. 79-3643 · Personal liability for individuals responsible for collection of sales or compensating taxes.
K.S.A. 79-3644 · Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.
K.S.A. 79-3645 · Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.
K.S.A. 79-3646 · Letter rulings issued by the department of revenue, when.
K.S.A. 79-3647 · Gross receipts not inclusive of water protection fees.
K.S.A. 79-3648 · Separate statement of tax on invoice or billing; presumption of noncollection.
K.S.A. 79-3649 · Sales tax liability assessments on youth sports participation fees null and void.
K.S.A. 79-3650 · Direct refunds of sales tax, when; over-collected sales or use taxes.
K.S.A. 79-3651 · Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; criminal penalty for nonpayment of sales tax; exception to exemption certificate requirements.