Session of 1998
                   
HOUSE BILL No. 2585
         
By Representative McKinney
         
10-22
            9             AN ACT relating to the taxation of motor vehicle fuels; concerning elec-
10             tronic filing; allowing certain tax credits; amending K.S.A. 79-3464c
11             and repealing the existing section.
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13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 79-3464c is hereby amended to read as follows: 79-
15       3464c. On and after January 1, 1996, the director may require a licensed
16       distributor receiving 250,000 gallons of motor fuel or more in a calendar
17       month to file by electronic or magnetic media, in a standard format, such
18       information as prescribed by the director. On and after January 1, 1997,
19       the director may require a licensed distributor receiving 100,000 gallons
20       of motor fuel or more in a calendar month to file by electronic or magnetic
21       media, in a standard format, such information as specified by the director.
22       On and after July 1, 1997, the director may require (a) A licensed dis-
23       tributor ;(Rx)ceiving 50,000 gallons of motor fuel or more in a calendar
24       month to may file the monthly report required under K.S.A. 79-3410, and
25       amendments thereto, by electronic or magnetic media, in a standard for-
26       mat, such information as specified by the director. A licensed distributor,
27       that can show just cause, may request a waiver from these requirements.
28           (b) Any licensed distributor making expenditures on and after July 1,
29       1995, for the purpose of filing monthly reports in accordance with sub-
30       section (a), shall be allowed a credit against the motor fuel tax imposed
31       by article 34 of chapter 79 of the Kansas Statutes Annotated as follows:
32           (1) For any expenditures made prior to July 1, 1998, an amount equal
33       to 100% of the total amount expended, but not to exceed $8,000;
34           (2) for any expenditures made on July 1, 1998 through June 30, 1999,
35       an amount equal to 80% of the total amount expended, but not to exceed
36       $6,400; and
37           (3) for any expenditures made from July 1, 1999 through June 30,
38       2000, an amount equal to 50% of the total amount expended, but not to
39       exceed $4,000.
40           (c) The secretary of revenue shall adopt rules and regulations estab-
41       lishing the criteria and procedure for claiming the tax credit under sub-
42       section (b).
43           Sec. 2. K.S.A. 79-3464c is hereby repealed.

HB 2585

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  1           Sec. 3. This act shall take effect and be in force from and after its
  2       publication in the Kansas register.
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