Kansas Statutes 79-34,141. Rates of tax per gallon on vehicle fuels
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Terms Used In Kansas Statutes 79-34,141
- Gallon: means one United States standard gallon. See Kansas Statutes 79-3490
- LP-gas: means liquefied gasses, including liquefied natural gas and compressed natural gas, composed predominantly of the hydrocarbons which exist in the gaseous state at a temperature of 60° Fahrenheit and at a pressure of 14. See Kansas Statutes 79-3490
- motor-vehicle fuels: means gasoline, casinghead gasoline, natural gasoline, drip gasoline, aviation gasoline, gasohol, gasoline-oxygenate blend and any other spark-ignition motor fuel as defined by the 1995 United States department of commerce, national institute of standards and technology handbook 130 issued December of 1994, and as may subsequently be defined in rules and regulations that the director may adopt pursuant to Kan. See Kansas Statutes 79-3401
- special fuels: means all combustible liquids suitable for the generation of power for the propulsion of motor vehicles including, but not limited to, diesel fuel, alcohol and such fuels not defined under the motor-vehicle fuels definition, hereinafter referred to as motor-vehicle fuel;
(t) "terminal" means a fuel storage and distribution facility that is supplied by motor vehicle, pipeline or marine vessel, and from which motor fuels may be removed at a rack. See Kansas Statutes 79-3401
The tax imposed under this act shall be not less than:
(1) On motor-vehicle fuels other than E85 fuels, $.24 per gallon, or fraction thereof;
(2) on special fuels, $.26 per gallon, or fraction thereof;
(3) on LP-gas, other than compressed natural gas and liquefied natural gas, $.23 per gallon, or fraction thereof;
(4) on E85 fuels, $.17 per gallon, or fraction thereof;
(5) on compressed natural gas, $.24 per gallon, or fraction thereof; and
(6) on liquefied natural gas, $.26 per gallon, or fraction thereof.