Session of 1999
HOUSE BILL No. 2395
By Representatives Geringer, Beggs, Crow, Dean, Dreher, Gilbert, Glas-
scock, Johnson, Lane, Larkin, P. Long, Mayans, O'Connor, Osborne,
Pottorff, Ruff and Wilk
2-10
11 AN ACT relating to motor vehicle taxation; exempting motor vehicles of
12 military personnel; amending K.S.A. 79-5107 and repealing the exist-
13 ing section.
14
15 Be it enacted by the Legislature of the State of Kansas:
16 Section 1. K.S.A. 79-5107 is hereby amended to read as follows: 79-
17 5107. (a) Except as provided in subsection (e), the tax imposed by this
18 act upon any motor vehicle, other than a motor vehicle which replaces a
19 motor vehicle previously registered and taxed in this state and to which
20 registration plates are transferred, which has been acquired, or brought
21 into the state, or for any other reason becomes subject to registration
22 after the owner's regular annual motor vehicle registration date, shall
23 become due and payable at the time such motor vehicle becomes subject
24 to registration under the laws of this state and the amount of tax to be
25 paid by the owner for the remainder of the tax year shall be an amount
26 which is equal to 112 of the tax which would have been due upon such
27 motor vehicle for the full registration year, multiplied by the number of
28 full calendar months remaining in the registration year of the owner of
29 such vehicle. Such tax shall be paid at the time of the registration of such
30 motor vehicle.
31 (b) Except as provided in subsection (e), the tax upon a motor vehicle,
32 which replaces a motor vehicle previously registered and taxed in this
33 state and to which registration plates are transferred, which is registered
34 at any time other than the annual registration date prescribed by law for
35 the registration of such motor vehicle, shall be in an amount equal to the
36 amount by which: (1) One-twelfth of the tax which would have been due
37 upon such replacement motor vehicle for the full registration year mul-
38 tiplied by the number of full calendar months remaining in the registra-
39 tion year for such motor vehicle, exceeds (2) one-twelfth of the tax which
40 would have been due for the full registration year upon the motor vehicle
41 replaced multiplied by the number of full calendar months remaining in
42 such registration year. Such tax shall be paid at the time of registration
43 of such replacement vehicle.
44 (c) Whenever the tax imposed under this act has been paid upon any
45 motor vehicle and title to such vehicle is transferred and no replacement
46 vehicle is substituted therefor such taxpayer shall be entitled to a refund
47 in an amount equal to 112 of the tax due upon such motor vehicle for the
48 full registration year, multiplied by the number of full calendar months
49 remaining in such registration year. Whenever the tax imposed under this
50 act upon any replacement motor vehicle for the remainder of the regis-
51 tration year is less than the tax paid on the motor vehicle replaced for the
52 remainder of such registration year, the taxpayer shall be entitled to a
53 refund in the amount by which the tax paid upon the vehicle replaced
54 exceeds the tax due upon the replacement vehicle. All refunds shall be
55 paid by the county treasurer from the moneys received from taxes upon
56 motor vehicles imposed by this act which have not been distributed. No
57 refund shall be made under the authority of this subsection for a sum less
58 than $5.
59 (d) Whenever the tax imposed under this act has been paid upon any
60 motor vehicle and the owner thereof has established residence in another
61 state during such vehicle's registration year, such owner shall be entitled
62 to a refund of such taxes in an amount equal to 112 of the tax paid upon
63 such motor vehicle for the full registration year, multiplied by the number
64 of full calendar months remaining in such registration year after the
65 month of establishing residence in another state. No such refund shall be
66 allowed unless and until the owner submits to the county treasurer evi-
67 dence of a valid driver's license and motor vehicle registration in another
68 state, and surrenders the Kansas license plate. All refunds shall be paid
69 by the county treasurer from the moneys received from taxes upon motor
70 vehicles which have not been distributed. No refund shall be made for a
71 sum less than $5.
72 (e) No tax shall be levied under the provisions of this act upon any
73 motor vehicle which is owned by a resident individual who is in the full-
74 time regular military service of the United States and absent from this
75 state solely by reason of military orders and which is maintained by such
76 individual outside of this state on the date of such individual's application
77 for registration.
78 Sec. 2. K.S.A. 79-5107 is hereby repealed.
79 Sec. 3. This act shall take effect and be in force from and after its
80 publication in the statute book.