Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-5106
Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs
# (a)
Taxes imposed upon motor vehicles under the provisions of this act shall be levied annually for the period prescribed by article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, as the registration year for the motor vehicle taxed. Except as provided in K.S.A. 79-5107 , and amendments thereto, the tax upon each motor vehicle shall be due on or before the date in each year prescribed by law for the regular annual registration of such motor vehicle. Except as provided in subsection (d) of K.S.A. 79-5107 , and amendments thereto, the payment of the tax imposed by this act shall be a condition precedent to the right to register or reregister the motor vehicle and shall be in addition to all other conditions prescribed by law.
# (b)
If the tax situs of any motor vehicle at the time of registration is in a different county from that indicated upon the application form, the amount of tax due upon such motor vehicle under the provisions of this act as indicated by such form shall be recomputed and shall be the amount determined for such vehicle in such county pursuant to K.S.A. 79-5105 , and amendments thereto, and shall be paid to the county in which the motor vehicle is to be registered.
Amendment history
L. 1979, ch. 309, § 6; L. 1981, ch. 392, § 1; L. 1983, ch. 336, § 1; July 1.
Source: view the official text
In this article (29 sections)
- 79-5101 · Definitions
- 79-5101a · Repealed
- 79-5102 · Application of act; motor vehicles exempt from other property…
- 79-5103 · Valuation schedule, adoption by secretary of revenue;…
- 79-5104 · Classification schedule; rebuilt salvage vehicles
- 79-5105 · Imposition of tax; amount; computation; minimum tax
- 79-5105a · Computation of tax imposed upon certain vehicles; payment…
- 79-5106 · Taxes levied annually for registration period; due date;…
- 79-5107 · Taxation of motor vehicles; computation of tax; due date;…
- 79-5108 · Secretary to provide manuals and forms to county officials;…
- 79-5109 · Allocation and distribution of tax receipts; payment of tax…
- 79-5110 · Apportionment of moneys among tax levy funds; time for…
- 79-5111 · County treasurer to estimate and notify state and taxing…
- 79-5112 · Repealed
- 79-5113 · Repealed
- 79-5114 · Delinquent tax; interest
- 79-5114a · Unlawful acts; penalties
- 79-5115 · Rules and regulations
- 79-5116 · Collection of past due or underpaid motor vehicle taxes;…
- 79-5116a · Cancellation of motor vehicle tax when donated to charitable…
- 79-5117 · Excise tax upon rental or lease of certain motor vehicles;…
- 79-5118 · Taxation of recreational vehicles; definitions
- 79-5119 · Same; due date; exemption from property tax
- 79-5120 · Same; imposition of tax; computation of amount; due date; tax…
- 79-5121 · Same; computation of tax upon replacement vehicles; refunds,…
- 79-5122 · Same; forms and information to be provided by secretary of…
- 79-5123 · Same; allocation and distribution of tax receipts;…
- 79-5124 · Same; delinquent tax; interest; amnesty
- 79-5125 · Same; rules and regulations