Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-5109
Allocation and distribution of tax receipts; payment of tax receipts to the state
# (a)
All moneys received from taxes levied upon motor vehicles under the provisions of K.S.A. 79-5101 to 79-5115 , inclusive, and amendments thereto, shall be allocated to the tax levy unit in which the tax situs of each motor vehicle is located. The term "tax levy unit" means an area within a county the tangible property of which is subject to the same total tax levies, levied by the same taxing subdivisions of the state. Moneys allocated to such tax levy units shall be distributed among the state and all taxing subdivisions levying taxes against tangible property within such unit in the proportion prescribed by K.S.A. 79-5111 , and amendments thereto, for estimating the amounts thereof for budgeting.
# (b)
The county treasurer shall remit all moneys allocated and credited to the state from the proceeds of taxes levied upon motor vehicles to the state treasurer as provided in this subsection. The county treasurer, on or before October 31, January 20, March 20, June 5 and September 20 of each year, shall distribute to the state treasurer all such taxes allocated and credited to the state from the proceeds of taxes collected through the month prior to the month of the distribution date. Upon receipt of such moneys, the state treasurer shall deposit the same in the state treasury and shall credit 2 / 3 of each such deposit to the Kansas educational building fund and 1 / 3 of each such deposit to the state institutions building fund except that for moneys received during the period from January 1, 2004, through December 31, 2004, inclusive, 40% of each such deposit shall be credited to the Kansas educational building fund, 20% of each such deposit shall be credited to the state institutions building fund and 40% of each such deposit shall be credited to the state general fund.
Amendment history
L. 1979, ch. 309, § 9; L. 1981, ch. 381, § 3; L. 1982, ch. 427, § 1; L. 1984, ch. 368, § 1; L. 1986, ch. 360, § 4; L. 1987, ch. 357, § 3; L. 1990, ch. 337, § 3; L. 1997, ch. 126, § 30; L. 2003, ch. 146, § 10.; January 1, 2004.
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- 79-5101a · Repealed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