Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3424
Exempt from other taxes
The business of using, manufacturing or selling of motor-vehicle fuels or special fuels shall not be subject to any excise, license, privilege or occupation tax other than the one herein imposed, whether such tax be imposed by the state of Kansas or by any municipal corporation or other political subdivision of this state; and no municipal corporation, or other political subdivision of this state, shall levy or collect any tax upon, or measured by, the sale, receipt, importation, distribution or use of motor-vehicle fuel or special fuel, or any excise, license, privilege, or occupational tax upon the business of manufacturing, using, selling or delivering motor-vehicle fuels or special fuels.
Amendment history
L. 1933, ch. 317, § 24; L. 1992, ch. 106, § 21; L. 2006, ch. 81, § 8; April 13.
Source: view the official text
In this article (40 sections)
- 79-3408c · Fuel owned on date rate of tax changed; inventory tax or…
- 79-3408d · Repealed
- 79-3408e · Repealed
- 79-3408f · Repealed
- 79-3408g · Repealed
- 79-3409 · Distributor to collect tax; price sign requirements
- 79-3410 · Monthly reports to state director; waiver, when; payment of…
- 79-3411 · Determination of amount due; statement; collection
- 79-3412 · Levy of executions on property of delinquents
- 79-3413 · Lien for taxes; interest and penalties; notice; recordation;…
- 79-3414 · Discontinuance as distributor, manufacturer, importer,…
- 79-3415 · Records, invoices and bills of lading
- 79-3416 · Transportation of fuels; report; manifest; required statement
- 79-3417 · Refunds for lost or destroyed fuels; procedure
- 79-3418 · Repealed
- 79-3419 · Enforcement of act; rules and regulations
- 79-3420 · Examination of books, records, returns, property and…
- 79-3421 · Rewards for information of unlawful evasion of tax
- 79-3422 · Repealed
- 79-3423 · Repealed
- 79-3424 · Exempt from other taxes
- 79-3425 · Payment into state treasury; distribution of proceeds of tax
- 79-3425a · Repealed
- 79-3425b · Repealed
- 79-3425c · Apportionment of special city and county highway fund;…
- 79-3425d · Repealed
- 79-3425e · Repealed
- 79-3425f · Special city and county highway fund; revenue for public…
- 79-3425g · Same; street and highway construction, reconstruction,…
- 79-3425h · Repealed
- 79-3425i · Transfers from state general fund to special city and county…
- 79-3426 · Information to other states
- 79-3427 · Repealed
- 79-3428 · Invalidity of part
- 79-3429 · Repealed
- 79-3430 · Repealed
- 79-3432 · Repealed
- 79-3433 · Repealed
- 79-3434 · Repealed
- 79-3435 · Repealed