K.A.R. 92-55-5
Motor vehicles of motor vehicle dealers.
For the purpose of taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated, a motor vehicle of a motor vehicle dealer shall not be deemed to be included within the inventory of the motor vehicle dealer if application is made for registration of the motor vehicle. The motor vehicle tax shall be due and payable upon a motor vehicle of a motor vehicle dealer at the time application is made for registration of the motor vehicle. The motor vehicle dealer shall be entitled to a refund of the motor vehicle tax pursuant to K.S.A. 1980 Supp. 79-5107 upon the disposition of and transfer of title to the motor vehicle. (Authorized by K.S.A. 1980 Supp.
79-5115; implementing K.S.A. 1980 Supp. 79-5102, 79-5105, 79-5106, 79-5107; effective, E-81-40, Dec. 17, 1980; effective May 1, 1981.)
Amendment history
(Authorized by K.S.A. 1980 Supp. 79-5115; implementing K.S.A. 1980 Supp. 79- 5102, 79-5105, 79-5106, 79-5107; effective, E-81- 40, Dec. 17, 1980; effective May 1, 1981.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (11 sections)
- 92-55-1 · Definitions.
- 92-55-2 · Valuation of motor vehicles; classification.
- 92-55-2a · Valuation of motor vehicles; allowance for depreciation.
- 92-55-3 · Application for refund shall be in the form prescribed by the…
- 92-55-4 · Refunds not authorized when motor vehicle is placed on the…
- 92-55-5 · Motor vehicles of motor vehicle dealers.
- 92-55-6 · Insufficient or no-fund check; collection of motor vehicle…
- 92-55-7 · Distribution of tax receipts to taxing subdivisions.
- 92-55-8 · Apportionment of tax receipts among tax levy funds.
- 92-55-9 · Allocation of estimated tax receipts in budget preparation.
- 92-55-10 · Motor vehicles registered in more than one (1) state.