Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-34,111
Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver
# (a)
For the purposes of making payment of taxes and making reports required by this act, the calendar year is divided into four quarters having three consecutive months each, and the first quarter shall consist of the months of January, February and March.
# (b)
The tax imposed by this act shall be paid by each interstate motor fuel user by payment to the director which shall accompany each report required under K.S.A. 79-34,110 , and amendments thereto, in the amount of the tax liability accrued for the quarter or year being reported.
# (c)
All taxes imposed under this act which are not paid as provided in this section shall be delinquent and shall bear interest at the rate per month or fraction thereof prescribed by K.S.A. 79-2968 (a), from the date due until paid, and in addition thereto there is hereby imposed upon all amounts of such taxes remaining due and unpaid after the due date a penalty in the amount of 5% thereof, and such interest and penalty shall be added to and collected as a part of such taxes.
# (d)
Whenever the secretary or the secretary's designee determines that the failure to file a report and pay the tax, within the time prescribed, was due to reasonable causes, the secretary or the secretary's designee may waive or reduce the penalty and interest provided for by subsection (c).
Amendment history
L. 1971, ch. 319, § 4; L. 1980, ch. 308, § 23; L. 1994, ch. 95, § 5; April 7.
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