Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-34,108
Definitions
As used in this act, unless the context otherwise requires:
# (a)
"Motor fuel" means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in K.S.A. 79-3401 , and amendments thereto, special fuels as defined in K.S.A. 79-3401 , and amendments thereto, or liquefied petroleum gas as defined in K.S.A. 79-3490 , and amendments thereto.
# (b)
"Commercial motor vehicle" means any of the following motor vehicles or combinations, if propelled by motor fuel and used, designed or maintained for the transportation of persons or property, and:
# (1)
Has two axles and a gross vehicle weight or registered gross weight exceeding 26,000 pounds or 12,000 kilograms;
# (2)
has three or more axles regardless of weight; or
# (3)
is used in combination when the weight of such combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle weight or registered gross weight.
# (c)
"Interstate motor fuel user" means any person who operates or causes to be operated on highways within and without this state any commercial motor vehicle.
# (d)
"Highways" means the entire width between the boundary of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel, including a toll highway, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
# (e)
"Operations" means the operation on any highway of one or more commercial motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the operator thereof.
# (f)
"Person" means every natural person, firm, association or corporation.
# (g)
"Director" means the director of taxation of this state.
Amendment history
L. 1971, ch. 319, § 1; L. 1972, ch. 378, § 1; L. 1982, ch. 416, § 1; L. 1986, ch. 383, § 1; L. 1992, ch. 106, § 30; July 1, 1993.
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