79-5101. Definitions. As used in this act the term “motor vehicle” means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except: (a) Motor vehicles assessed and taxed by the director of property valuation under the provisions of […]
79-5102. Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers. (a) All motor vehicles, as defined by K.S.A. 79-5101, shall be valued and taxed under the provisions of this act and shall not be subject to […]
79-5103. Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles. (a) For the year 1981 and thereafter, the department of revenue shall annually adopt a schedule for determining the value of all motor vehicles, the model year of which is 1981 or thereafter, as of the […]
79-5104. Classification schedule; rebuilt salvage vehicles. (a) All motor vehicles subject to taxation under the provisions of this act shall be classified according to the following schedule: Class 1 $0- $ 749 Class 2 750- 1,499 Class 3 1,500- 2,249 Class 4 2,250- 2,999 Class 5 3,000- 3,749 Class 6 3,750- 4,499 Class 7 4,500- […]
79-5105. Imposition of tax; amount; computation; minimum tax. (a) A tax is hereby levied upon every motor vehicle, as the same is defined by K.S.A. 79-5101, and amendments thereto, in an amount which shall be determined in the manner hereinafter prescribed, except that: (1) (A) For 1995, the tax on any motorcycle shall not be […]
79-5105a. Computation of tax imposed upon certain vehicles; payment date. Notwithstanding any other provision of law to the contrary, for tax year 1998, and for each tax year thereafter, the amount of personal property tax imposed upon motor vehicles having a gross vehicle weight of more than 12,000 pounds but less than 20,001 pounds, shall […]
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 […]
79-5107. Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles. (a) Except as provided in subsection (e), the tax imposed by this act upon any motor vehicle, other than a motor vehicle that replaces a motor vehicle previously registered and taxed in this state and to which registration plates […]
79-5108. Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials. (a) The secretary of revenue shall provide county officials of the several counties with copies of manuals for the taxation of motor vehicles together with such other information and forms as may be necessary for […]
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. […]
79-5110. Apportionment of moneys among tax levy funds; time for crediting. Moneys received by taxing subdivisions from taxes levied under the provisions of K.S.A. 79-5101 et seq. shall be apportioned to each tangible property tax levy fund of each taxing subdivision in the proportion that the same was budgeted. In crediting funds which have been […]
79-5111. County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms. For the purpose of preparing budgets, the county treasurer of each county shall estimate the amount of money the state, county and each taxing subdivision in the county will receive during the ensuing budget year from taxes levied under […]
79-5114. Delinquent tax; interest. All taxes levied upon motor vehicles under the provisions of this act which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, of the tax remaining due and unpaid from the date the […]
79-5114a. Unlawful acts; penalties. It shall be unlawful and constitute a misdemeanor, punishable by a fine not exceeding an amount equal to the amount of the tax due, for any person with fraudulent intent to fail to pay the tax imposed pursuant to the provisions of K.S.A. 79-5101 et seq., and amendments thereto, at the […]
79-5115. Rules and regulations. The secretary of revenue is hereby directed to adopt such rules and regulations as are necessary to administer and carry out the provisions of this act. History: L. 1979, ch. 309, § 17; Jan. 1, 1980.
79-5116. Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens. Whenever the owner of a motor vehicle subject to taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated has failed to pay such tax on the applicable due date or has […]
79-5116a. Cancellation of motor vehicle tax when donated to charitable organization. Notwithstanding the provisions of any law to the contrary, the tax imposed upon a motor vehicle pursuant to K.S.A. 79-5101 et seq., and amendments thereto, which is delinquent and more than one year past due, and any penalty and interest resulting from such delinquency, […]
79-5117. Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues. (a) In addition to the tax imposed pursuant to the Kansas retailers’ sales tax act, there is hereby imposed an excise tax at the rate of 31/2% upon the gross receipts received from the rental […]
79-5118. Taxation of recreational vehicles; definitions. As used in K.S.A. 79-5119 to 79-5125, inclusive, and amendments thereto, “recreational vehicle” means a vehicular-type unit built on or for use on a chassis and designed primarily as living quarters for recreational, camping, vacation or travel use and which has its own motive power or is mounted on […]
79-5119. Same; due date; exemption from property tax. All recreational vehicles, as defined in K.S.A. 79-5118, and amendments thereto, shall be taxed under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and shall not be subject to property or ad valorem taxes levied under any other law of the state of Kansas […]
