Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-34,102
Enforcement of act; rules and regulations; duties of county attorneys
The director of taxation shall enforce the provisions of this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. The director of taxation may call upon the peace officers of this state to perform their several duties within their respective jurisdiction, and it shall be the duty of each such peace officer to render aid in the enforcement of the provisions of this act. The county attorneys of the several counties of this state shall prosecute all violations of the provisions of this act, and all civil proceedings arising or pending in their respective counties for recovery of tax, penalties or interest, arising under the provisions of this act.
Amendment history
L. 1959, ch. 405, § 13; L. 1972, ch. 342, § 110; July 1.
Source: view the official text
In this article (40 sections)
- 79-34,100 · Collection of delinquent LP-gas motor fuel taxes
- 79-34,101 · Measurement, calibration and marking of containers
- 79-34,102 · Enforcement of act; rules and regulations; duties of county…
- 79-34,103 · Unlawful acts; penalties; revocation of licenses and permits
- 79-34,104 · Disposition of proceeds of tax
- 79-34,105 · Information to officials of other states
- 79-34,106 · Accrued liabilities not affected
- 79-34,107 · Invalidity of part
- 79-34,108 · Definitions
- 79-34,109 · Imposition of tax; rate; apportionment of tax liability
- 79-34,110 · Users' quarterly report; form and content; separate report…
- 79-34,111 · Quarters established; payment of tax; delinquent taxes,…
- 79-34,112 · Credit for motor fuel tax paid; evidence of payment;…
- 79-34,113 · Records or returns; inspection; destruction; information…
- 79-34,114 · Agreements with other states and federal government for…
- 79-34,115 · License required; rules and regulations; fuel cards, number…
- 79-34,116 · Bond of licensee; release of surety
- 79-34,117 · Leased vehicles, application of law and regulations; waiver…
- 79-34,118 · 24-hour or 72-hour motor fuel permits; fees; rules and…
- 79-34,119 · Temporary authorization; emergency; rules and regulations
- 79-34,120 · Vehicles not subject to provisions of act
- 79-34,121 · Suspension or revocation of registration, permit or other…
- 79-34,122 · Unlawful acts by interstate motor fuel users; penalties
- 79-34,123 · Administration and enforcement of act; rules and regulations
- 79-34,124 · Tax liability determined in absence of records; assessment
- 79-34,125 · Citation of act
- 79-34,126 · Disposition of moneys; international fuel tax agreement…
- 79-34,127 · Invalidity of part
- 79-34,128 · Delinquent tax; lien
- 79-34,129 · Collection of delinquent taxes under interstate motor fuel…
- 79-34,140 · Reserved
- 79-34,141 · Rates of tax per gallon on vehicle fuels
- 79-34,142 · Distribution of proceeds of vehicle fuel taxes
- 79-34,143 · Repealed
- 79-34,146 · Repealed
- 79-34,147 · Repealed
- 79-34,147a · Repealed
- 79-34,147b · Repealed
- 79-34,148 · Repealed
- 79-34,154 · Reserved