Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-34,165
International fuel tax agreements; rules and regulations
# (a)
The secretary of revenue may enter into international fuel tax agreements on behalf of the state of Kansas with the appropriate authorities of other states for the collection and refund of interstate fuel taxes levied pursuant to K.S.A. 79-34,108 through 79-34,128 , and amendments thereto.
# (b)
The reporting requirements provided in the international fuel tax agreement shall take precedence over the reporting requirements provided in K.S.A. 79-34,108 through 79-34,128 , and amendments thereto.
# (c)
Where the international fuel tax agreement and the provisions of K.S.A. 79-34,108 through 79-34,128 , and amendments thereto, address the same matters, the provisions of the agreement shall take precedence.
# (d)
The secretary of revenue may adopt rules and regulations to implement the provisions of the international fuel tax agreement.
# (e)
A current copy of the international fuel tax agreement shall be maintained by the Kansas department of revenue.
# (f)
Interstate motor fuel users of a nonmember of the international fuel tax agreement shall be subject to the provisions of K.S.A. 79-34,108 through 79-34,128 , and amendments thereto.
Amendment history
L. 1990, ch. 341, § 1; January 1, 1991.
Source: view the official text
In this article (40 sections)
- 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- 79-34,143 · Repealed
- 79-34,146 · Repealed
- 79-34,147 · Repealed
- 79-34,147a · Repealed
- 79-34,147b · Repealed
- 79-34,148 · Repealed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
- 79-34,155 · Expired
- 79-34,156 · Expired
- 79-34,157 · Expired
- 79-34,158 · Expired
- 79-34,159 · Expiration date of incentives
- 79-34,160 · Expired
- 79-34,161 · Expired
- 79-34,162 · Expired
- 79-34,163 · Expired
- 79-34,164 · Expiration date of incentives
- 79-34,165 · International fuel tax agreements; rules and regulations
- 79-34,169 · Reserved
- 79-34,170 · Definitions
- 79-34,171 · Kansas retail dealer incentive fund; transfers from state…
- 79-34,172 · Incentive for retail dealer selling or dispensing renewable…
- 79-34,173 · Incentive for retail dealer selling or dispensing…
- 79-34,174 · Electronic filing for incentive; rules and regulations
- 79-34,175 · Annual report to legislature of incentives claimed and…
- 79-34,176 · Expiration date of renewable fuels and biodiesel incentives
- 79-3401 · Citation of act; definitions
- 79-3402 · Purpose of tax
- 79-3403 · Licenses required under act; applications; fees; bonds;…
- 79-3404 · Repealed
- 79-3405 · Additional bond; financial statements; revocation of license;…
- 79-3406 · Licenses for additional places or stations
- 79-3407 · Suspension or revocation of licenses; hearing
- 79-3408 · Tax imposed on use, sale or delivery of motor-vehicle fuels…
- 79-3408a · Repealed
- 79-3408b · Repealed
- 79-3408c · Fuel owned on date rate of tax changed; inventory tax or…