Motor Carrier Statutes

The statutes governing the valuation assessment and taxation of “haul-for-hire” motor carriers in Kansas can be found on the Sectary of States Web site at: http://www.kslegislature.org/cgi-bin/statutes/index.cgi

You will need to know the statute number that covers the topic of your inquiry.

Motor Carrier statutes are found in Chapter 79—TAXATION, Article 6a—MOTOR CARRIERS.

79-6a01 - Directors charge and definition of “over-the-road motor vehicles and rolling equipment”.
79-6a02 - Statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; re-computation.
79-6a03 - Computation of assessed valuation.
79-6a04 - Annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds.
79-6a07 - Directors empowerment to bring civil actions.
79-6a08 - Records of carriers; inspections by director of property valuation.
79-6a09 - Revolving fund for payment of refunds.
79-6a10 - Payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations.
79-6a11 - Collection of unpaid taxes; tax lien.
79-6a12 - Authority to adopt rules and regulations.
79-6a13 - Uncollectable motor carrier taxes; abatement and removal from accounts of division.
79-6a14 - Abatement authorization, form of.
79-6a15 - Authorized reasons or basis for abatement.
79-6a16 - Notice and record of abatement; abatement of court costs.

The following are other statutes that may be of interest to Motor Carriers.

79-1403 - Investigations; reports by local officers; testimony and production of books; witness fees; perjury.
8-173 - Registration of vehicles; proof of payment of personal property taxes or evidence of assessment; registration not accepted if personal property taxes delinquent.
74-2426 - Orders of board rendered in accordance with Kansas administrative procedure act; petition for reconsideration; judicial review.
74-2438 - Appeals to state board; notice and hearing; interest tolled, when; procedure.

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