CHAPTER 137
HOUSE BILL No. 2071
(Amends Chapter 132)
An Act relating to transportation; providing for a
comprehensive transportation program;
concerning the financing thereof; amending K.S.A. 12-1,119,
68-2033, 68-2073, 68-2096,
68-2315, 68-2316, 68-2320, 75-5032, 75-5033, 75-5034, 75-5035,
75-5037, 75-5046, 75-
5048, 75-5053, 75-5056, 75-5061, 79-3425, 79-3425c, 79-3491a,
79-3492b, 79-34,104,
79-34,118, 79-34,126, 79-34,141, 79-34,142, 79-34,161 and 79-34,162
and K.S.A. 1998
Supp. 68-416, 68-2321, 79-3408c and 79-34,147 and repealing the
existing sections; also
repealing K.S.A. 66-231a, 66-231b, 68-402e, 68-417, 68-417a,
68-417b, 68-2318, 79-
3425d and 79-34,143 and K.S.A. 1998 Supp. 68-2314 and 79-34,147, as
amended by
section 96 of 1999 Senate Bill No. 325.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) In order to
plan, develop and operate or coor-
dinate the development and operation of the various modes and
systems
of transportation within the state, the secretary of transportation
is hereby
authorized and directed to initiate a comprehensive transportation
pro-
gram.
(b) The comprehensive transportation
program shall provide for the
construction, improvement, reconstruction and maintenance of the
state
highway system. These expenditures may include but not be limited
to
the following:
(1) Maintenance programs to efficiently
maintain a safe state highway
system in its original or improved condition. It is the intent of
the legis-
lature that the surface condition of the state highway system and
its
bridges, as measured by the Kansas department of transportation
pave-
ment and bridge management systems, shall be maintained or
improved;
(2) construction and reconstruction
programs to develop, to the ex-
tent practical, the state highway system including major
modification pro-
jects to improve service, comfort, capacity, condition, economy or
safety
of the existing system and priority bridge projects to replace or
rehabili-
tate bridges that have a deteriorated condition or that have
deficiencies
in load carrying capacity, width or traffic service;
(3) system enhancement projects which
include additions to the sys-
tem of highways or which substantially improve safety, relieve
congestion,
improve access or enhance economic development. It is the intent of
the
legislature that, as nearly as possible, the amount of
$1,050,000,000 shall
be expended or committed to be expended for system enhancements
for
the period beginning July 1, 1999, through June 30, 2009. The
Kansas
department of transportation shall utilize the selection
methodology de-
veloped by the department, to select system enhancement
projects;
(4) a highway demonstration project for
the purpose of demonstrat-
ing advanced and innovative pavement technologies which may
include
financing, design, construction and performance guarantee. The
secretary
is authorized to procure such demonstration project in the same
manner
as engineering services are procured under K.S.A. 75-5801, et
seq., and
amendments thereto, and such demonstration project need not
comply
with the provisions of K.S.A. 68-410 or 75-430a, and amendments
thereto,
or any other applicable statute to the procurement of state highway
con-
struction contracts.
(c) The comprehensive transportation
program shall provide for as-
sistance, including credit and credit enhancements, to cities and
counties
in meeting their responsibilities for the construction,
improvement, re-
construction and maintenance of the roads and bridges not on the
state
highway system. These expenditures may include but not be limited
to
the following:
(1) Apportionment of the special city and
county highway fund to
assist cities and counties with their responsibilities for roads
and bridges
not on the state highway system;
(2) programs to share federal aid with
cities and counties to assist
with their responsibilities for roads and bridges not on the state
highway
system;
(3) programs to assist cities with the
maintenance of city connecting
links as specified in K.S.A. 68-416, and amendments thereto, and
local
partnership programs to resurface or geometrically improve city
con-
necting links or to promote economic development; or
(4) programs to assist cities and
counties with railroad crossings of
roads not on the state highway system.
(d) The comprehensive transportation
program shall provide for a
railroad program to provide assistance in accordance with K.S.A.
75-5040
through 75-5050, and amendments thereto, for the preservation and
re-
vitalization of rail service in the state.
(e) The comprehensive transportation
program shall provide for an
aviation program to provide assistance for the planning,
constructing, re-
constructing or rehabilitating the facilities of public use general
aviation
airports, in accordance with K.S.A. 75-5061, and amendments
thereto.
(f) The comprehensive transportation
program shall provide for pub-
lic transit programs to aid elderly persons, persons with
disabilities and
the general public, in accordance with K.S.A. 75-5032 through
75-5038,
and amendments thereto, and K.S.A. 75-5051 through 75-5058, and
amendments thereto.
New Sec. 2. The secretary of
transportation is hereby authorized to
establish a transportation revolving fund to provide assistance to
govern-
mental units for transportation projects.
New Sec. 3. As used in sections 2
through 8:
(a) ``Cost'' means as applied to any
qualified project, any or all costs,
whenever incurred, approved by the department, for carrying out a
qual-
ified project;
(b) ``department'' means the Kansas
department of transportation es-
tablished under K.S.A. 75-5001, and amendments thereto;
(c) ``fund'' means the Kansas
transportation revolving fund estab-
lished by section 5;
(d) ``governmental unit'' means any town,
city, district, county, com-
mission, agency, authority, board or other instrumentality of the
state or
of any of its political subdivisions, including any combination
thereof,
which is responsible for the construction, ownership or operation
of a
qualified project;
(e) ``private enterprise'' means a
private person or entity that has en-
tered into a contract with a public authority to design, finance,
construct
and/or operate a qualified project that is within the jurisdiction
of such
public authority;
(f) ``project'' means the acquisition,
construction, improvement, re-
pair, rehabilitation, maintenance or extension of transportation
facilities;
(g) ``project costs'' means all costs or
expenses which are necessary
or incident to a project and which are directly attributable
thereto;
(h) ``project revenues'' means all rates,
rents, fees, assessments,
charges and other receipts derived or to be derived by a qualified
bor-
rower from a qualified project;
(i) ``qualified borrower'' means any
governmental unit or private en-
terprise which is authorized to construct, operate or own a
qualified pro-
ject;
(j) ``qualified project'' means any
public or private transportation pro-
ject, including, without limitation, the construction,
reconstruction, re-
surfacing, restoration, rehabilitation or replacement of public or
private
transportation facilities within the state;
(k) ``revenues'' means when used with
respect to the department, any
receipts, fees, revenues or other payments received or to be
received by
the department under sections 2 through 8;
(l) ``secretary'' means the secretary of
the Kansas department of trans-
portation;
(m) ``transportation project'' means any
bridge, culvert, highway,
road, street or combination thereof.
New Sec. 4. (a) The secretary shall
administer the provisions of sec-
tions 2 through 8 and shall be responsible for the administration
and
management of the fund, and shall have the power to enter into
agree-
ments and contracts and to transfer money between the state
highway
fund and the fund as required to effect the purposes of sections 2
through
8.
(b) The secretary shall adopt rules and
regulations, to carry out the
purposes and provisions of sections 2 through 8.
New Sec. 5. (a) There is hereby
established in the state treasury a
fund to be known as the Kansas transportation revolving fund which
shall
consist of the following:
(1) Amounts appropriated or otherwise
made available by the legis-
lature for the purposes of the fund;
(2) the proceeds, if any, from the sale
of bonds issued pursuant to
section 6 for the purposes of the fund to the extent provided in
any
agreement entered into between the secretary and the Kansas
develop-
ment finance authority;
(3) amounts of repayments made by
qualified borrowers of loans re-
ceived under sections 2 through 8, together with payments of
interest
thereon, in accordance with agreements entered into between such
qual-
ified borrowers and the secretary;
(4) amounts earned on moneys in the
fund;
(5) amounts contributed or otherwise made
available by any public
or private entity for use in effectuating the purposes of the fund;
and
(6) amounts transferred by order of the
secretary from the state high-
way fund.
(b) Subject to the provisions of sections
2 through 8, expenditures
from the fund shall be made for the following purposes:
(1) For the payment of the principal,
including sinking fund payments
of and premium, if any, and interest on bonds issued pursuant to
sections
2 through 8;
(2) for providing financial assistance to
qualified borrowers to finance
qualified projects;
(3) for the maintenance of, or provision
for, any reserves, additional
security, insurance or other form of credit enhancement to secure
such
bonds required or provided for in any trust agreement entered into
pur-
suant to sections 2 through 8;
(4) to guarantee, purchase insurance or
provide other credit enhance-
ment for bonds of qualified borrowers issued to finance the costs
of qual-
ified projects;
(5) to provide reserves for or otherwise
secure bonds issued pursuant
to sections 2 through 8 and to provide insurance or other credit
enhance-
ment for such bonds;
(6) to provide reserves for, or to
otherwise secure, amounts payable
by qualified borrowers on loans made by and leases with the
department
in the event of default by a particular qualified borrower or, on a
parity
basis, by any qualified borrower;
(7) to provide a subsidy for, or to
otherwise assist, qualified borrowers
in the payment of debt service costs on loans made by the
department
hereunder;
(8) for administrative costs of the fund
or for any of the foregoing;
and
(9) the transfer of money by order of the
secretary to the state high-
way fund.
New Sec. 6. The activities of the
department in administering and
performing the powers, duties and functions prescribed by the
provisions
of sections 2 through 8 are hereby approved for the purposes of
subsec-
tion (b) of K.S.A. 74-8905, and amendments thereto and the
authorization
of issuance of bonds by the Kansas development finance authority
in
accordance with that statute. The provisions of subsection (a) of
K.S.A.
74-8905, and amendments thereto, shall not prohibit the issuance
of
bonds for such purposes when so authorized and any such issuance
of
bonds is exempt from the provisions of subsection (a) of K.S.A.
74-8905,
and amendments thereto.
New Sec. 7. (a) Qualified borrowers
which desire assistance in the
form of a loan, credit enhancement or grant under sections 2
through 8
shall submit an application therefor to the secretary. Applications
shall
be in such form and shall include such information as the secretary
shall
require and shall be submitted in a manner and at a time to be
determined
by the secretary.
(b) The secretary may enter into
agreements with any qualified bor-
rower for payment of all or a part of project costs and any
governmental
unit may enter into such an agreement and may accept such
assistance
when so authorized by its governing body.
(c) The secretary shall provide any
governmental unit, upon its re-
quest, with technical advice and assistance regarding a project or
an ap-
plication for assistance. The secretary may assess reasonable fees
for pro-
viding such assistance.
New Sec. 8. (a) Upon the failure of
a governmental unit to meet the
repayment terms and conditions of an agreement, the secretary may
order
the state treasurer to pay to the fund such portion of the
governmental
unit's share of the special city and county highway fund as may be
nec-
essary to meet the terms of the agreement.
(b) Any loans received by a governmental
unit under the provisions
of sections 2 through 8 shall be construed to be bonds for the
purposes
of K.S.A. 10-1116 and 79-5028, and amendments thereto, and the
amount
of such loans shall not be included within any limitation on the
bonded
indebtedness of the governmental unit.
Sec. 9. K.S.A. 12-1,119 is hereby
amended to read as follows: 12-
1,119. The governing body of any city may provide, by ordinance,
for a
consolidated street and highway fund to which may be credited
moneys
received by the city from state payments under the provisions of
K.S.A.
68-416 and 79-3425c, and amendments thereto. The ordinance
creating
such fund also may provide for annually budgeting the transfer of
moneys
in the general or other operating funds of the city budgeted for
street
and highway purposes to the consolidated street and highway fund.
Mon-
eys in such fund shall be used solely for street and highway
purposes.
Moneys received pursuant to subsection (b)(3)
(a) of K.S.A. 68-416, and
amendments thereto, and credited to such fund shall be used solely
for
the maintenance of streets and highways in the city designated by
the
secretary of transportation as city connecting links.
Sec. 10. K.S.A. 1998 Supp. 68-416
is hereby amended to read as
follows: 68-416. (a) All funds received by the various
counties from the
sale of benefit-district bonds heretofore or hereafter
issued, under the
provisions of K.S.A. 68-701 and 68-709, and amendments
thereto, shall
be transferred by the county treasurers to the state
treasurer to be placed
in the highway fund. Such amounts shall be expended in the
counties
from which they are received and for the purposes for which
such bonds
were issued. Nothing in this act shall be construed to
relieve any county
in which a benefit district has been organized under the
provisions of
K.S.A. 68-701 et
seq., and amendments thereto, from the duty
and liability
to issue and sell bonds under the provisions thereof in the
amount nec-
essary to pay such part of the cost of the construction of
such benefit
district roads in the benefit district required to be paid
by the county,
township and benefit district. Any unexpended balance
remaining in the
fund in which is placed that part of the fees for
registration sent to the
vehicle department or other official designated by law to
receive the same,
and appropriated for use in the administration of the
motor-vehicle reg-
istration act, unexpended at the end of any calendar year,
shall be placed
in the highway fund.
(b) The state highway
fund shall be apportioned as follows:
(1) The fund known as the ``state
highway benefit district fund'' is
discontinued and hereafter the highway fund shall be used
for the pay-
ment and reimbursement of benefit district costs and
assessments for
such benefit districts that have been and may hereafter be
constructed
as a part of the state highway system. On the effective
date of this act the
state treasurer shall transfer all state highway benefit
district funds to the
highway fund.
(2) (a) The
secretary of transportation annually shall apportion and
distribute quarterly, on the first day of January, April, July
and October,
to cities on the state highway system from the state highway
fund moneys
at the rate of $2,000 $3,000 per year per
lane per mile for the mainte-
nance of streets and highways in cities designated by the secretary
as city
connecting links. Unless a consolidated street and highway fund is
estab-
lished pursuant to K.S.A. 12-1,119, and amendments thereto, all
moneys
distributed by the secretary shall be credited to the street and
alley funds
of such cities. All moneys so distributed shall be used solely for
the main-
tenance of city connecting links. Maintenance of such city
connecting
links shall be as prescribed in K.S.A. 68-416a, and amendments
thereto.
As used in this subsection, ``lane'' means the portion of the
roadway for
use of moving traffic of a standard width prescribed by the
secretary. In
lieu of such apportionment, the secretary, by and with the consent
of the
governing body of any city within the state of Kansas, may maintain
such
streets within the city and pay for such maintenance from the
highway
fund.
(3) (b) All of
the remainder of such highway fund shall be used by
the secretary of transportation for: (A)
(1) The construction, improvement,
reconstruction and maintenance
of the state highway system;
(B)(2) improvements in transportation
programs to aid the elderly
and disabled; (C) elderly persons, persons with
disabilities and the general
public;
(3) for any purpose specified in
section 1;
(4) the support and maintenance of
the department of transportation;
(D)
(5) the expenses of administering
the motor vehicle registration and
drivers' license laws; and (E)
(6) the payment of losses to
department of transportation employees
authorized by K.S.A. 1998 Supp. 75-5062, and amendments
thereto. All
apportionments and distribution provided for by this
section shall be
made quarterly on the first day of January, April, July and
October of
each year.
Sec. 11. K.S.A. 68-2033 is hereby
amended to read as follows: 68-
2033. The secretary of transportation and the authority are hereby
au-
thorized and empowered to make and enter into any and all
contracts
and agreements, including (but without limitation) any contract or
agree-
ment for the removal or construction of any bridge or other
highway
facility which they may deem necessary, desirable or incidental to
the
financing, construction, maintenance, repair or operation of any
turnpike
project financed under the provisions of this act.
With respect to any turnpike project financed
under the provisions of
this act, the secretary is authorized and empowered to contract or
agree
with the authority to pay to the authority from the state highway
fund,
upon order or voucher of the secretary of transportation in the
manner
provided by law to the director of accounts and reports, in each
year, such
amount or amounts as shall be required in such year to make up
any
deficiency in the revenues received from the operation and
ownership of
such turnpike project in such year, over and above the cost of
mainte-
nance, repair and operation of such turnpike project incurred in
such
year; (i) for paying the interest on all turnpike revenue bonds or
turnpike
revenue refunding bonds issued by the authority in connection with
such
turnpike projects; (ii) for retiring such bonds by their maturity
or matur-
ities; and (iii) for paying the premium, if any, on a specified
aggregate
principal amount of such bonds which would be payable in such year
if
such principal amount of bonds were to be redeemed prior to their
ma-
turity or maturities. The amount which is required in each such
year to
provide for paying the interest on such bonds and for retiring such
bonds
by their maturity or maturities shall be determined as provided in
such
contract or agreement. Any such payments required to be made
pursuant
to such contract or agreement may be pledged or assigned by the
au-
thority in the same manner as tolls and other revenues of such
turnpike
project. Any such contract or agreement shall provide for
reimbursement
by the authority, from tolls or other revenues of such turnpike
projects,
to the secretary of transportation for the credit of the state
highway fund,
at any time or times and under such terms and conditions as may be
set
forth therein, of any amounts previously paid to the authority by
the
secretary pursuant to the provisions of this
paragraph: Provided,
how-
ever,, except that if the revenues
received from the operation and own-
ership of such turnpike project in any year, over and above the
cost of
maintenance, repair and operation of such turnpike project incurred
in
such year, shall exceed one hundred fifty percent
(150%) 150% of clauses
(i), (ii) and (iii) above for such year, such excess must be
reimbursed to
the secretary, for the credit of the state highway fund, until all
amounts
previously paid to the authority by the secretary of transportation
have
been reimbursed to said the secretary.
Any payments provided to be made in any year
pursuant to the pro-
visions of this section to the authority from the state highway
fund shall
be a lien and claim on the portion of said
the highway fund which is made
available to the secretary of transportation by the provisions of
subsection
(4) of K.S.A. 68-416, and amendments
thereto, to be used by said secretary
in the construction, improvement, reconstruction and
maintenance of the
state highway system and the support and maintenance of the
department
of transportation and the expenses of administering the
motor vehicle
registration and drivers license laws; but any
such payments provided to
be made shall not be a lien or claim on any of the sums now
provided by
subsections (1), (2) and (3) of K.S.A.
68-416: Provided,
however,, and
amendments thereto, except that the secretary of
transportation and the
authority may determine any priority as to lien and claim on
said the fund
as between any such payments to the authority from
said the fund on
account of any turnpike projects financed under the provisions of
this act.
The laws of Kansas shall not be repealed or amended so as to cause
the
moneys available in the state highway fund for making any payments
to
the authority provided to be made pursuant to the provisions of
this sec-
tion to be insufficient to make any such payments.
The provisions of any contract or agreement
entered into pursuant to
the provisions of this section may be enforced by the authority or
by the
trustee under any trust agreement authorized by the provisions of
K.S.A.
68-2038, and amendments thereto.
Sec. 12. K.S.A. 68-2073 is hereby
amended to read as follows: 68-
2073. The secretary of transportation and the authority are hereby
au-
thorized and empowered to make and enter into any and all
contracts
and agreements, including (but without limitation) any contract or
agree-
ment for the removal or construction of any bridge or other
highway
facility which they may deem necessary, desirable or incidental to
the
financing, construction, maintenance, repair or operation of any
highway
project financed under the provisions of this act.
With respect to any highway project financed
under the provisions of
this act, the secretary of transportation is authorized and
empowered to
contract or agree with the authority to pay to the authority from
the state
highway fund, upon order or voucher of the secretary in the
manner
provided by law to the director of accounts and reports, in each
year, such
amount or amounts as shall be required in such year to make up
any
deficiency in the revenues received from the operation and
ownership of
any highway project in such year, over and above the cost of
maintenance,
repair and operation of such highway project and the creation of
reserves
for such purposes in such year, (i) for paying the interest on all
highway
revenue bonds or highway revenue refunding bonds issued by the
au-
thority in connection with any such highway project, (ii) for
retiring such
bonds by their maturity or maturities, and (iii) for paying the
premium,
if any, on a specified aggregate principal amount of such bonds
which
would be payable in such year if such principal amount of bonds
were to
be redeemed prior to their maturity or maturities. The amount which
is
required in each such year to provide for paying the interest on
such
bonds and for retiring such bonds on or prior to their maturity or
matur-
ities shall be determined as provided in such contract or
agreement. Any
such payments required to be made pursuant to such contract or
agree-
ment may be pledged or assigned by the authority in the same
manner
as tolls and other revenues of such highway project. Any such
contract or
agreement shall provide for reimbursement by the authority, from
tolls
or other revenues of such highway project to the secretary of
transpor-
tation for the credit of the state highway fund, at any time or
times and
under such terms and conditions as may be set forth therein, if
any
amounts previously paid to the authority by the secretary pursuant
to the
provisions of this paragraph: Provided,
however,, except that if the reve-
nues received from the operation and ownership of such highway
project
in any year, over and above the cost of maintenance, repair and
operation
of such highway project incurred in such year, shall exceed
one hundred
fifty percent (150%) 150% of clauses (i),
(ii) and (iii) above for such year,
such excess must be reimbursed to the secretary of transportation,
for
the credit of the state highway fund, until all amounts previously
paid to
the authority by the secretary of transportation have been
reimbursed to
the secretary.
Any payments provided to be made in any year
pursuant to the pro-
visions of this section to the authority from the state highway
fund shall
be a lien and claim on the portion of said
the highway fund which is made
available to the secretary of transportation by the provisions of
subsection
(b)(4) of K.S.A. 68-416, and amendments
thereto, to be used by said
secretary in the construction, improvement, reconstruction
and mainte-
nance of the state highway system and the support and
maintenance of
the department of transportation and the expenses of
administering the
motor vehicle registration and drivers license
laws; but any such payments
provided to be made shall not be a lien or claim on any of the sums
now
provided by subsections (b)(1), (2) and (3) of
K.S.A. 68-416, and amend-
ments thereto, and such payments shall be subject to any
prior lien
thereon, if any, created by similar contract
heretofore made and entered
into by and between the secretary of transportation and the Kansas
turn-
pike authority: Provided,
however,, except that the secretary and the
au-
thority may determine any priority as to lien and claim on
said the fund
as between any such payments to the authority from
said the fund on
account of any highway projects financed under the provisions of
this act.
The laws of Kansas shall not be repealed or amended so as to cause
the
moneys available in the state highway fund for making any payments
to
the authority provided to be made pursuant to the provisions of
this sec-
tion to be insufficient to make any such payments.
The provisions of any contract or agreement
entered into pursuant to
the provisions of this section may be enforced by the authority or
by the
trustee under any trust agreement authorized by the provisions of
K.S.A.
68-2078, and amendments thereto.
Sec. 13. K.S.A. 68-2096 is hereby
amended to read as follows: 68-
2096. The secretary of transportation and the authority are hereby
au-
thorized and empowered to make and enter into any and all
contracts
and agreements, including (but without limitation) any contract or
agree-
ment for the removal or construction of any bridge or other
highway
facility which they may deem necessary, desirable or incidental to
the
financing, construction, maintenance, repair or operation of any
highway
project financed under the provisions of this act.
With respect to any highway project financed
under the provisions of
this act, the secretary of transportation is authorized, empowered
and
directed to contract or agree with the authority to pay to the
authority
from the state freeway fund or state highway fund,
upon order or voucher
of the secretary in the manner provided by law to the director of
accounts
and reports, in each year, such amount or amounts as shall be
required
in such year to make up any deficiency in the revenues received
from the
operation and ownership of any highway project in such year, over
and
above the cost of maintenance, repair and operation of such
highway
project and the creation of reserves for such purposes in such
year, (i)
for paying the interest on all highway revenue bonds or highway
revenue
refunding bonds issued by the authority in connection with any such
high-
way project, (ii) for retiring such bonds by their maturity or
maturities,
and (iii) for paying the premium, if any, on a specified aggregate
principal
amount of bonds which would be payable in such year if such
principal
amount of bonds were to be redeemed prior to their maturity or
matur-
ities. Any contract or agreement entered into pursuant to this
section shall
provide that all payments to the authority pursuant to this section
shall
be made from the state freeway fund, unless the moneys
available in said
fund for making such payments are insufficient; and in such
event, such
contract or agreement shall provide that any additional
moneys needed
to make any such payment or payments shall be paid from
the state high-
way fund. The amount which is required in each such year to provide
for
paying the interest on such bonds and for retiring such bonds on or
prior
to their maturity or maturities shall be determined as provided in
such
contract or agreement. Any such payments required to be made
pursuant
to such contract or agreement may be pledged or assigned by the
au-
thority in the same manner as tolls and other revenues of such
highway
project. Any such contract or agreement shall provide for
reimbursement
by the authority, from tolls or other revenues of such highway
project to
the secretary of transportation for the credit of the state highway
fund or
state freeway fund, at any time or times and under
such terms and con-
ditions as may be set forth therein, of any amounts previously paid
to the
authority by the secretary of transportation pursuant to the
provisions of
this paragraph: Provided,
however,, except that if the revenues
received
from the operation and ownership of such highway project in any
year,
over and above the cost of maintenance, repair and operation of
such
highway project incurred in such year, shall exceed one
hundred fifty
percent (150%) 150% of clauses (i), (ii)
and (iii) above for such year, such
excess must be reimbursed to the secretary, for the credit of the
state
highway fund or state freeway fund, until all
amounts previously paid to
the authority by the secretary have been reimbursed to the
secretary. Any
moneys paid by the authority to the secretary pursuant to this
section as
reimbursement for moneys previously paid from the state highway
fund
or state freeway fund shall be deposited by the
secretary in the state
treasury, and the state treasurer shall credit such moneys to the
state
highway fund from which payments to the authority
were made. Where
payments to the authority have been made from both the
state highway
fund and state freeway fund, moneys paid as reimbursement
therefor
shall be credited by the state treasurer to each such fund
in the proportion
provided in the contract or agreement authorizing payments
to the au-
thority.
Any payments authorized by subsection
(b) of K.S.A. 68-2301, and
provided to be made to the authority from the state freeway
fund in any
year pursuant to the provisions of this section shall be a
lien and claim
on that portion of said freeway fund which is not otherwise
obligated for
the payment of the principal of and interest on the highway
bonds issued
pursuant to K.S.A. 68-2304, and the pledge by the authority
of any mon-
eys paid to the authority from the freeway fund pursuant to
this section
shall be subordinate to the lien and claim on such fund
under the pro-
visions of K.S.A. 68-2304:
Provided, That the secretary of
transportation
and the authority may determine any priority as to lien and
claim on said
fund as between any such payments to the authority from
said fund on
account of any highway projects financed under the
provisions of this act.
The laws of Kansas shall not be repealed or amended so as
to cause the
moneys available in the state freeway fund for making any
payments to
the authority provided to be made pursuant to the
provisions of this sec-
tion to be insufficient to make any such
payments.
Any payments provided to be made in any year
pursuant to the pro-
visions of this section to the authority from the state highway
fund shall
be a lien and claim on the portion of said
the highway fund which is made
available to the secretary of transportation by the provisions of
subsection
(b)(4) of K.S.A. 68-416 to be used by said
secretary in the construction,
improvement, reconstruction and maintenance of the state
highway sys-
tem and the support and maintenance of the department of
transportation
and the expenses of administering the motor vehicle
registration and driv-
ers license laws;, and amendments thereto,
but any such payments pro-
vided to be made shall not be a lien or claim on any of the sums
now
provided by subsections (b)(1), (2) and (3) of
K.S.A. 68-416, and amend-
ments thereto, and such payments shall be subject to any
prior lien
thereon, if any, created by similar contract
heretofore made and entered
into by and between the secretary and the Kansas turnpike
authority:
Provided, however,, except that the
secretary and the authority may de-
termine any priority as to lien and claim on said
the fund as between any
such payments to the authority from said
the fund on account of any
highway projects financed under the provisions of this act. The
laws of
Kansas shall not be repealed or amended so as to cause the moneys
avail-
able in the state highway fund for making any payments to the
authority
provided to be made pursuant to the provisions of this section to
be
insufficient to make any such payments.
The provisions of any contract or agreement
entered into pursuant to
the provisions of this section may be enforced by the authority or
by the
trustee under any trust agreement authorized by the provisions of
K.S.A.
68-20,101 and amendments thereto.
Sec. 14. K.S.A. 68-2315 is hereby
amended to read as follows: 68-
2315. Annually, prior to the 10th day of each regular session of
the leg-
islature, the secretary of transportation shall submit a written
report to
the governor and each member of the legislature providing:
(a) Summary financial information and
a statement of assurance that
the department of transportation has prepared a
comprehensive financial
report of all funds for the preceding year which shall
include includes a
report by independent public accountants attesting that the
financial
statements present fairly the financial position of the Kansas
department
of transportation in conformity with generally accepted accounting
prin-
ciples and a notification that the complete comprehensive
financial report,
including the auditor's report is available upon
request;
(b) a detailed explanation of the methods
or criteria employed to
select construction projects, including a definition of the
program ele-
ments in subsections (a) and (b) of K.S.A. 68-2314
in the selection of
substantial maintenance and construction projects and in the
awarding
of assistance to cities, counties or other transportation
providers;
(c) the proposed allocation and
expenditure of moneys and proposed
work plan for the current fiscal year and at least the next five
years;
(d) information concerning system
enhancements, construction work
completed in the preceding fiscal year and construction work in
progress;
(e) information concerning the
operation and financial condition of
the transportation revolving fund;
(e) (f) specific
recommendations for any statutory changes necessary
for the successful completion of the comprehensive
transportation pro-
gram specified in section 1 or efficient and effective
operation of the
Kansas department of transportation; and
(f) (g) an
explanation of any material changes from the previous an-
nual report.
Sec. 15. K.S.A. 68-2316 is hereby
amended to read as follows: 68-
2316. For the period beginning July 1, 1989
1999, through June 30, 1997
2009, the secretary of transportation shall expend or commit
to expend,
from the revenue provided under the provisions of this act, at
least
$2,500,000 $3,000,000 for highway, bridge
and substantial maintenance
projects in each county of the state.
Sec. 16. K.S.A. 68-2320 is hereby
amended to read as follows: 68-
2320. (a) On and after July 1, 1991, the secretary of
transportation is
hereby authorized and empowered to issue bonds of the state of
Kansas,
payable solely from revenues accruing to the state highway fund
and
transferred to the highway bond debt service fund and pledged to
their
payment, for the purpose of providing funds to pay costs relating
to con-
struction, reconstruction, maintenance or improvement of highways
in
this state and to pay all expenses incidental thereto and to the
bonds. The
secretary is hereby authorized to issue bonds the total principal
amount
of which shall not exceed $890,000,000.
(b) In addition to the provisions of
subsection (a), on and after July
1, 1999, the secretary of transportation is hereby authorized
and empow-
ered to issue bonds of the state of Kansas, payable solely from
revenues
accruing to the state highway fund and transferred to the
highway bond
debt service fund and pledged to their payment, for the purpose
of pro-
viding funds to pay costs relating to construction,
reconstruction, main-
tenance or improvement of highways in this state and to pay all
expenses
incidental thereto and to the bonds. The secretary is hereby
authorized
to issue bonds the total principal amount of which shall not
exceed
$995,000,000.
(c) In accordance with procurement
statutes, the secretary may con-
tract with financial advisors, attorneys and such other
professional services
as the secretary deems necessary to carry out the provisions of
this act,
and to do all things necessary or convenient to carry out the
powers
expressly granted in this act.
Sec. 17. K.S.A. 1998 Supp. 68-2321
is hereby amended to read as
follows: 68-2321. (a) Bonds issued shall be authorized by
resolution of
the secretary. The secretary shall determine the form and manner of
the
execution of the bonds and the bonds may be made exchangeable
for
bonds of another denomination or in another form. The bonds shall
be
dated and. Bonds issued under subsections (a)
and (b) of K.S.A. 68-2320,
and amendments thereto shall mature not more than 20 years
from their
date. The bonds may be in such form and denominations, may bear
in-
terest payable at such times and at such rate or rates, may be
payable at
such places within or without the state, may be subject to such
terms of
redemption in advance of maturity at such prices, and may contain
such
terms and conditions, all as the secretary shall determine. The
bonds shall
have all the qualities of and shall be deemed to be negotiable
instruments
under the laws of the state of Kansas. The authorizing resolution
may
contain any other terms, covenants and conditions that the
secretary
deems reasonable and desirable.
(b) The proceeds from the sale of the
bonds authorized to be issued
under this section are deemed to be trust funds which shall be
deposited
in the custody of the state treasurer in the highway bond proceeds
fund
which is hereby created. The secretary shall have responsibility
for the
management and control of the highway bond proceeds fund and
shall
provide, by resolution, for both amounts and the duration of
investments
of moneys in such fund. Such resolution may recommend investment
and
reporting policies, including acceptable levels of return, risk and
security.
After consultation with the secretary and subject to the terms,
covenants
and conditions provided in the resolutions providing for the
issuance of
such bonds, the director of investments shall have the authority to
invest
and reinvest moneys in such fund and to acquire, retain, manage,
includ-
ing the exercise of any voting rights, and dispose of investments
of such
fund. In investing or reinvesting moneys in such fund, there shall
be
exercised the judgment and care under the circumstances then
prevailing
which persons of prudence, discretion and intelligence exercise in
the
management of their own affairs, not in regard to speculation but
in re-
gard to the permanent disposition of their funds, considering the
probable
income as well as the probable safety of their capital, except that
moneys
of the fund may not be invested in common stocks. Notwithstanding
an-
ything to the contrary, all interest or other income of the
investments,
after payment of any management fees, of the highway bond
proceeds
fund shall be credited to the highway bond debt service fund, until
pay-
ments on bonds authorized by this act and interest thereon has been
fully
funded. Thereafter, earnings and other income shall be credited to
the
state highway fund.
(c) The authorizing resolution may
provide for the execution of a trust
indenture. The trust indenture may contain any terms, covenants
and
conditions that are deemed desirable by the secretary, including,
without
limitation, those pertaining to the maintenance of various funds
and re-
serves, the nature and extent of any security for payment of the
bonds,
the custody and application of the proceeds of the bonds, the
collection
and disposition of bond proceeds and earnings thereon, the
investing for
authorized purposes, and the rights, duties and obligations of the
secre-
tary and the holders and registered owners of the bonds.
(d) Any authorizing resolution and trust
indenture relating to the is-
suance and security of the bonds may set forth covenants,
agreements
and obligations therein, which may be enforced by mandamus or
other
appropriate proceeding at law or in equity.
(e) The bonds may be issued under the
provisions of this act without
obtaining the consent of any department, division, commission,
board,
bureau or agency of the state and without any other proceedings or
the
happening of any other conditions or things than those proceedings,
con-
ditions or things which are specifically required by this act.
Sec. 18. K.S.A. 75-5032 is hereby
amended to read as follows: 75-
5032. This act shall be known and may be cited as the Kansas
elderly and
disabled coordinated public transportation
assistance act.
Sec. 19. K.S.A. 75-5033 is hereby
amended to read as follows: 75-
5033. It is declared to be the purpose of this act to provide
financial and
administrative assistance to transportation systems which provide
coor-
dinated transportation services to the elderly and
disabled elderly persons,
persons with disabilities and the general public.
Sec. 20. K.S.A. 75-5034 is hereby
amended to read as follows: 75-
5034. When used in this act:
(a) ``Transportation system'' means all
public and private transporta-
tion providers which provide public transportation services to
the elderly
and disabled elderly persons, persons with
disabilities and the general
public, and which receive federal support through
section 9, section 16
or section 18 49 U.S.C. § 5307, 5310
or 5311 from the U.S. department
of transportation, urban mass transportation
federal transit administra-
tion.
(b) ``Transportation'' means the movement
of individuals and meals
in a four or more wheeled motorized vehicle designed to carry
passengers.
Transportation does not include emergency or school
transportation.
(c) ``Coordination'' means where
programmatically feasible, all enti-
ties involved in administrating and/or providing transportation and
related
services to the elderly, disabled, elderly
persons, persons with disabilities
and the general public will work together in a smooth,
concerted effort
to effectively use resources and alleviate duplication of
services.
(d) ``Elderly''
``Elderly persons'' means those persons 60 years of age
or older.
(e) ``Disabled''
``Persons with disabilities'' means those persons de-
termined by the department of transportation to be disadvantaged
in
terms of the transportation services available to them due to
physical or
mental disability.
(f) ``Public transportation services''
means those services accessible to
the general public elderly and disabled community
elderly persons, per-
sons with disabilities and the general public.
(g) ``Department'' means the Kansas
department of transportation.
(h) ``Secretary'' means the secretary of
the department of transpor-
tation or designee.
Sec. 21. K.S.A. 75-5035 is hereby
amended to read as follows: 75-
5035. (a) There is hereby established in the state treasury the
elderly and
disabled coordinated public transportation
assistance fund. Any expend-
itures from the fund shall be for the coordinated development,
improve-
ment or maintenance of transportation systems for elderly
or disabled
persons persons, persons with disabilities or
the general public under this
act and shall be made in accordance with appropriation acts upon
war-
rants of the director of accounts and reports issued pursuant to
vouchers
approved by the secretary or by a person designated by the
secretary.
(b) On July 1, 1994
1999, and each July 1 thereafter, the director of
accounts and reports shall transfer $1,000,000
$6,000,000 from the state
highway fund to the elderly and disabled
coordinated public transporta-
tion assistance fund.
Sec. 22. K.S.A. 75-5037 is hereby
amended to read as follows: 75-
5037. (a) The secretary shall administer and allocate funds
appropriated
under this act for the purpose of providing financial and
administrative
assistance to transportation systems.
(b) The secretary shall determine the
eligibility of each applicant.
The following criteria shall be used in
determining eligibility:
(1) Whether the proposal serves the
transportation needs of the eld-
erly and disabled citizens elderly persons,
persons with disabilities and
the general public of the proposed service area;
(2) whether resources for transportation
services are utilized in an
effective and efficient manner;
(3) whether duplicative and inefficient
administrative costs and trans-
portation services are avoided.
(c) No more than 1% of the funds provided
under this act shall be
expended for administrative purposes.
Sec. 23. K.S.A. 75-5046 is hereby
amended to read as follows: 75-
5046. (a) Subject to the provisions of subsection (f), the
secretary of trans-
portation is hereby authorized upon application by a qualified
entity and
its lender to enter into an agreement to guarantee the repayment of
loans
made for the purpose of facilitating the financing, acquisition or
rehabil-
itation of railroads in the state of Kansas.
(b) Such agreement may contain such terms
and conditions as the
secretary of transportation may deem appropriate to carry out the
pur-
poses of this section, except that the aggregate unpaid principal
amount
of obligations guaranteed thereby shall not exceed $20,000,000 of
which
not more than $5,000,000 may be available each fiscal year. Any
loan
guaranteed by the secretary of transportation pursuant to this
section, at
a minimum, shall meet the following requirements:
(1) The ratio of benefits to costs for
any project funded by such guar-
anteed loan shall be greater than one. The benefit/cost methodology
to
be used for this determination shall be the most recent standard
benefit/
cost methodology approved by the federal railroad administration of
the
United States department of transportation;
(2) the qualified entity shall
demonstrate that it is financially sound
and capable of fulfilling all obligations created by the proposed
loan guar-
antee agreement; and
(3) the qualified entity shall
demonstrate that adequate funding for
the proposed project is not otherwise available, on terms that
would make
the proposed project financially feasible, in the absence of a
state loan
guarantee.
(c) Prior to any loan being guaranteed
under the provisions of this
section, the secretary of transportation shall make a determination
as to
whether the guaranteeing of such loan would adversely affect the
rating
of any bonds issued pursuant to K.S.A.
68-2314 et seq., and
amendments
thereto and outstanding or authorized to be
issued. If the guaranteeing
of such loan would adversely affect the rating of such bonds, the
secretary
of transportation shall not guarantee such loan. Such determination
shall
be documented in writing by the secretary of transportation.
(d) The secretary of transportation may
adopt rules and regulations
consistent with and for the purpose of implementing the provisions
of
this section, including the priorities contained in subsection (a)
of K.S.A.
75-4045, and amendments thereto.
(e) ``Qualified entity'' means any
interstate commerce commission
certificated railroad, a port authority established in accordance
with Kan-
sas laws, or any entity meeting the rules and regulations
established by
this section.
(f) The secretary of transportation shall
not enter into any agreement
to guarantee a loan under the provisions of this section unless
such action
has been authorized by act of the legislature or has been approved
by the
state finance council acting on this matter which is hereby
characterized
as a matter of legislative delegation and subject to the guidelines
pre-
scribed by subsection (c) of K.S.A. 75-3711c and amendments
thereto,
except that such approval may also be given when the legislature is
in
session.
Sec. 24. K.S.A. 75-5048 is hereby
amended to read as follows: 75-
5048. (a) The secretary of transportation is hereby authorized to
make
loans or grants to a qualified entity for the purpose of
facilitating the
financing, acquisition or rehabilitation of railroads in the state
of Kansas.
(b) Such loans or grants shall be made
upon such terms and condi-
tions as the secretary of transportation may deem appropriate, and
such
loans or grants shall be made from funds credited to the rail
service
improvement fund.
(c) The rail service improvement fund is
hereby established in the
state treasury which shall be for the purpose of facilitating the
financing,
acquisition and rehabilitation of railroads pursuant to subsection
(a) of
this section and for the refinancing thereof. The secretary of
transporta-
tion shall administer the rail service improvement fund. All
expenditures
from the rail service improvement fund shall be made in accordance
with
appropriation acts upon warrants of the director of accounts and
reports
issued pursuant to vouchers approved by the secretary of
transportation
or by a person or persons designated by the secretary.
(d) All moneys received from the federal
government under the local
rail freight assistance program (49 U.S.C. 1654) shall be remitted
to the
state treasurer. Upon receipt of each such remittance, the state
treasurer
shall deposit the entire amount in the state treasury to the credit
of the
rail service improvement fund.
(e) The management and investment of
the rail service improvement
fund shall be in accordance with K.S.A. 68-2324, and
amendments
thereto. Notwithstanding anything to the contrary, all interest
or other
income of the investments, after payment of any management fees,
shall
be considered income of the rail service improvement
fund.
(f) (1) On July 1, 1999, and
each July 1 thereafter, the director of
accounts and reports shall transfer $3,000,000 from the state
highway
fund to the rail service improvement fund.
(2) The provisions of this subsection
shall expire on June 30, 2007.
(e)
(g) ``Qualified entity'' means any interstate commerce
commission
certificated railroad, a port authority established in accordance
with Kan-
sas laws, or any entity meeting the rules and regulations
established by
K.S.A. 75-5050, and amendments thereto.
Sec. 25. K.S.A. 75-5053 is hereby
amended to read as follows: 75-
5053. When used in this act:
(a) ``Transportation'' means the movement
of individuals in a four or
more-wheeled motorized vehicle designed to carry passengers.
Trans-
portation does not include emergency or school transportation.
(b) ``Nonurbanized area'' designates any
city or county with a popu-
lation of less than 50,000 population.
(c) ``Rural transportation system'' means
all public and private trans-
portation agencies which provide transportation services in
nonurbanized
portions of the state and which receive federal support through
49
U.S.C.§ 5310, 49 U.S.C. § 5311 from the
United States department of
transportation, federal transit administration, or from the Kansas
elderly
and disabled coordinated public transportation
assistance act, or from
both.
(d) ``Specialized transportation system''
means all public and private
transportation agencies which provide transportation services to
elderly
or disabled passengers persons or persons with
disabilities and which
receive federal support through 49 U.S.C. § 5310 from
the United States
department of transportation, federal transit administration, or
the Kansas
elderly and disabled coordinated public
transportation assistance act, or
from both.
(e) ``Coordinated transit district''
means a public or private not-for-
profit agency with an established purpose to distribute funds and
monitor
implementation of passenger transportation services in a designated
area
of the state.
(f) ``Administrator'' means the agency
selected to receive funds from
the department for provision of transportation services in the
designated
area.
(g) ``Elderly''
``Elderly person'' means those persons 60 years of age
or older.
(h) ``Disabled''
``Persons with disabilities'' means those persons de-
termined by the department of transportation to be disadvantaged
in
terms of the transportation services available to them due to
physical or
mental disability.
(i) ``Coordination'' means where
programmatically feasible, all enti-
ties involved in administrating or providing transportation and
related
services to the elderly, disabled elderly
persons, persons with disabilities
and the general public will work together in a smooth,
concerted effort
to effectively use resources and alleviate duplication of
services.
(j) ``Department'' means the Kansas
department of transportation.
(k) ``Secretary'' means the secretary of
the department of transpor-
tation.
Sec. 26. K.S.A. 75-5056 is hereby
amended to read as follows: 75-
5056. (a) The secretary shall establish coordinated transit
districts for the
purpose of providing financial and administrative assistance to
transpor-
tation systems.
(b) The secretary shall determine the
eligibility of each agency to
serve as coordinated transit district administrator. The following
criteria
shall be used in determining eligibility:
(1) Whether the proposal serves the
transportation needs of the eld-
erly, disabled elderly persons, persons with
disabilities and the general
public citizens of the proposed district;
(2) whether resources for transportation
services are utilized in an
effective and efficient manner; and
(3) whether the proposal is consistent
with the statewide coordinated
transit district plan.
(c) The secretary shall administer and
allocate funds to qualified co-
ordinated transit district administrators, consistent with the
statewide co-
ordinated transit district plan.
Sec. 27. K.S.A. 75-5061 is hereby
amended to read as follows: 75-
5061. (a) The secretary of transportation is hereby authorized and
em-
powered to: (1) Solicit and receive moneys from any public or
private
sources; and (2) establish and administer a grant program for
public use
general aviation airports for the purpose of planning,
constructing, re-
constructing or rehabilitating the facilities of such public use
general avi-
ation airports.
(b) Such grants shall be made upon such
terms and conditions as the
secretary of transportation deems appropriate, and such grants
shall be
made from funds credited to the public use general aviation airport
de-
velopment fund.
(c) The public use general aviation
airport development fund is
hereby established in the state treasury which shall be for the
purpose of
planning, constructing, reconstructing or rehabilitating the
facilities of
public use general aviation airports pursuant to subsection (a) of
this sec-
tion. All moneys received pursuant to subsection (a) shall be
remitted to
the state treasurer at least monthly and deposited in the state
treasury to
the credit of the public use general aviation airport development
fund.
The secretary of transportation shall administer the public use
general
aviation airport development fund. All expenditures from the public
use
general aviation airport development fund shall be made in
accordance
with appropriation acts upon warrants of the director of accounts
and
reports issued pursuant to vouchers approved by the secretary of
trans-
portation or by a person or persons designated by the
secretary.
(d) On July 1, 1999, and each July 1
thereafter, the director of ac-
counts and reports shall transfer $3,000,000 from the state
highway fund
to the public use general aviation airport development
fund.
(d) (e) As used
in this section ``public use general aviation airport''
means any airport available for use by the general public for the
landing
and taking off of aircraft, but shall not include any airport
classified as a
primary airport by the federal aviation administration.
(e) (f) The
secretary of transportation may adopt rules and regulations
for the purpose of implementing the provisions of this section.
Sec. 28. K.S.A. 1998 Supp. 79-3408c
is hereby amended to read as
follows: 79-3408c. (a) A tax is hereby imposed on the use, sale or
delivery
of all motor-vehicle fuel or special fuel owned at 12:01 a.m. July
1, 1989
1999, and on July 1 of each year thereafter, by any licensed
distributor
or licensed retailer at a rate per gallon, or fraction thereof,
equal to the
amount, if any, by which the tax per gallon, or fraction thereof,
in effect
on such date as prescribed by K.S.A. 79-3408, and amendments
thereto,
exceeds the rate of tax upon such motor-vehicle fuel or special
fuel which
was in effect on the preceding day. Such tax shall be paid by the
licensed
distributor or licensed retailer owning such motor-vehicle fuel or
special
fuel at such time and date. On or before the 25th day of the month
in
which a tax is imposed under this section, every such distributor
and retail
dealer shall make a report to the director on a form prescribed and
fur-
nished by the director showing the total number of gallons, or
fraction
thereof, of such motor-vehicle fuel or special fuel owned at the
time the
tax is imposed under this section and such report shall be
accompanied
by a remittance of the tax due.
Any licensed distributor or licensed retailer
who shall fail to make such
report or pay such tax, within the time prescribed, shall be
subject to the
same penalties and interest charges prescribed by the motor-vehicle
fuel
or special fuel tax law for failure of a licensed distributor to
make monthly
reports and payments of motor-vehicle fuel or special fuel tax. The
pro-
visions of the motor-fuel tax law relating to remedies for the
collection of
delinquent motor-fuel taxes from distributors shall apply to the
collection
of taxes imposed by this section which have become delinquent
from
licensed distributors and licensed retailers. All taxes, penalties
and inter-
est collected by the director under the tax imposed by this section
shall
be paid by the director into the state treasury and the state
treasurer shall
credit the same to the funds and in the amounts specified in K.S.A.
79-
34,142, and amendments thereto.
(b) Whenever the rate of tax upon
motor-vehicle fuels or special fuels
fixed pursuant to K.S.A. 79-3408, and amendments thereto, which
be-
come effective on July 1, 1989 1999, or on
July 1 in any year thereafter
is less than the rate of tax upon such fuel in effect on the
preceding day,
the licensed distributor or licensed retailer owning such fuel at
12:01 a.m.
on the date such reduction in taxes becomes effective shall be
entitled to
a refund of taxes paid upon such fuel in an amount equal to the
amount
by which taxes were reduced from the amount of motor-vehicle fuels
or
special fuels taxes per gallon, or fraction thereof, actually paid
upon each
gallon, or fraction thereof, of motor-vehicle fuels or special
fuels multi-
plied by the number of gallons of motor-vehicle fuels or special
fuels
owned by the distributor or dealer on such date. On or before the
25th
day of the month in which such tax is reduced, every such
distributor and
retailer shall make a report to the director on a form prescribed
and
furnished by the director showing the total number of gallons of
such
motor-vehicle fuel or special fuel owned by such distributor or
retailer at
12:01 a.m. on the date upon which such tax was reduced. It shall be
the
duty of the director of taxation to examine all such claims and
determine
the amount to which each claimant is entitled. In the event any
distributor
or retailer entitled to such refund shall owe the state any
motor-vehicle
fuel or special fuel tax, penalties, or interest, the refund
authorized by
this section shall upon being determined by the director be
credited upon
the amount of such taxes, penalties and interest. Whenever the
director
shall determine that any distributor or retailer shall be entitled
to a refund
under any of the provisions of this section, and such refund cannot
be
effected by giving credit therefor, as hereinbefore provided, or
against
the future motor-vehicle fuel or special fuel tax liability of such
taxpayer
the director shall certify the amount of the refund to the state
director
of accounts and reports, who shall draw a warrant for the amount
so
certified on the state treasurer in favor of the distributor or
retailer en-
titled to such refund, and mail, or otherwise deliver, the same to
the
distributor entitled thereto. Such warrant shall be paid by the
state trea-
surer to such distributor or retailer from the motor-vehicle fuel
or special
fuel tax refund fund.
(c) The provisions of this section shall
not apply to any licensed re-
tailer who is a native American whose licensed place of business or
busi-
nesses are located on such retailer's reservation, nor to any
native Amer-
ican tribes having licensed places of business or businesses
located on
such tribe's reservation.
Sec. 29. K.S.A. 79-3425 is hereby
amended to read as follows: 79-
3425. (a) All of the amounts collected under the
motor-fuel tax law and
amendments thereto, except amounts collected pursuant to K.S.A.
79-
3408c, and amendments thereto, shall be remitted by the director to
the
state treasurer daily, and the state treasurer shall deposit all
such amounts
in the state treasury. The state treasurer shall credit such amount
thereof
as the director shall order in the motor-vehicle fuel tax refund
fund to be
used for the purpose of paying motor-vehicle fuel tax refunds as
provided
by law. The state treasurer shall credit the remainder of such
amounts as
follows: To the state freeway fund which
highway fund is hereby created,
amounts specified in K.S.A. 79-34,142, and amendments thereto,
to be
expended in the manner provided in K.S.A. 68-2301, and
amendments
thereto, to a special city and county highway fund
which is hereby created,
amounts specified in K.S.A. 79-34,142, and amendments thereto, to
be
apportioned and distributed in the manner provided in K.S.A.
79-3425c,
and amendments thereto, and to the Kansas qualified agricultural
ethyl
alcohol producer incentive fund, which is hereby created in the
state
treasury, in the amount and in the manner specified in K.S.A.
79-34,161,
and amendments thereto, to be expended in the manner
provided in
K.S.A. 79-34,162, and amendments thereto.
(b) On each day, after the state
treasurer has received certification
from the secretary of transportation that provisions have
been made for
the payment of the pro rata share of the amount required to
be paid on
the next ensuing payment date of either the principal of or
the interest
on the outstanding highway bonds issued pursuant to K.S.A.
68-2304 and
amendments thereto, the state treasurer shall transfer from
the state free-
way fund to the state highway fund an amount specified in
K.S.A. 79-
34,143, and amendments thereto.
Sec. 30. K.S.A. 79-3425c is hereby
amended to read as follows: 79-
3425c. (a) On January 15, April 15, July 15 and October 15 of each
year,
the director of accounts and reports shall transfer $625,000 to the
county
equalization and adjustment fund from the special city and county
high-
way fund and on such dates the state treasurer shall apportion and
pay
to the several counties of the state 57% of the moneys in the
special city
and county highway fund, created by K.S.A. 79-3425, and
amendments
thereto, and shall apportion and pay to the several cities of the
state the
remaining 43% of such moneys.
(b) (1) Except as provided
in paragraph (2) of this subsection, The
allocation and payment to each county under the provisions of this
section
shall be made in the following manner:
First, Each county of the state shall
receive a payment of $5,000;
Second, Of the balance remaining,
50% 44.06% thereof shall be ap-
portioned and paid to each county on January 15 and April 15 of
each
year in the proportion that the total amount of money collected in
such
county from motor vehicle registration fees for the second
preceding
calendar year bears to the total amount of money collected in all
counties
from motor vehicle registration fees for the second preceding
calendar
year, and on July 15 and October 15 of each year in the proportion
that
the total amount of money collected in such county from motor
vehicle
registration fees for the preceding calendar year bears to the
total amount
of money collected in all counties from motor vehicle registration
fees
for the preceding calendar year;
Third, The remaining
50% 44.06% of such balance shall be apportioned
and paid to each county on January 15 and April 15 of each year in
the
proportion that the average daily vehicle miles traveled in such
county
for the second preceding calendar year bears to the average daily
vehicle
miles traveled in all counties of the state for the second
preceding cal-
endar year, and on July 15 and October 15 of each year in the
proportion
that the average daily vehicle miles traveled in such county for
the pre-
ceding calendar year bears to the average daily vehicle miles
traveled in
all counties of the state for the preceding calendar year; and
(2) the allocation and payment to
each county of the new revenue
provided under the provisions of this act to the special
city and county
highway fund shall be made in the following
manner:
First, 331/3% of such revenue shall
be apportioned and paid in accord-
ance with the provisions of
Second of subsection
(b)(1);
Second, 331/3% of such revenue
shall be apportioned and paid in ac-
cordance with the provisions of
Third of subsection
(b)(1);
Third Fourth,
the remaining 331/3% 11.88% of such balance
shall be
apportioned and paid to each county on January 15 and April 15 of
each
year in the proportion that the total road miles in such county for
the
second preceding calendar year bears to the total road miles in all
counties
of the state for the second preceding calendar year; and on July 15
and
October 15 of each year in the proportion that the total road miles
in
such county for the preceding calendar year bears to the total road
miles
in all counties of the state for the preceding calendar year.
If the total amount of money received by any
county pursuant to the
foregoing distribution formula and by all cities located
within such county
pursuant to subsection (c) of this section during
the period from July 15
of any year to April 15 of the next succeeding year is less than
the total
amount received by such county and all cities located
within such county
from the county road and city street fund, the special city
and county
highway fund, the county and township road fund and the
special motor
carrier fee county road fund during the period from July 1,
1969, to June
30, 1970, plus the total amount such county and all cities
located within
such county would have received on July 15, 1970, from the
special city
and county highway fund based on the formula for
distributing such fund
in effect on June 30, 1970, then on April 15 of each
year from the special
city and county highway fund and the county equalization and
adjustment
fund for fiscal year 1999, the state treasurer shall
apportion and pay to
each such county from the county equalization and adjustment fund
an
amount which together with the amount received pursuant to the
fore-
going distribution formula will equal the total amount received
from the
four two aforementioned funds during such
period of time plus the total
amount such county and all cities located within such
county would have
received on July 15, 1970, from the special city and county
highway fund
based on the formula for distributing such fund in effect
on June 30,
1970. In the event that there is insufficient
funds in the county equali-
zation and adjustment fund to pay each county the amount to which
it is
entitled, each county shall receive a payment in the proportion
that the
amount to which such county is entitled bears to the amount to
which all
such counties are entitled. If there is money remaining in such
fund after
such distribution, the state treasurer shall distribute the balance
to the
several counties in the manner provided in the second and third
clauses
of the foregoing formula for distributing moneys to counties from
the
special city and county highway fund.
All payments shall be made to the county
treasurers of the respective
counties, and upon receipt of the same:
(1) The county treasurers of Sedgwick and
Shawnee counties shall
credit 50% of the moneys received to the road and bridge fund of
such
counties and apportion and pay the remainder of such moneys to
the
several cities located in such counties;
(2) the county treasurer of Wyandotte
county shall credit 10% of the
moneys received to the road and bridge fund of such county and
appor-
tion and pay the remainder of such moneys to the several cities
located
in such county;
(3) the county treasurers of Lyon,
Cowley, Crawford, Montgomery,
Butler, Saline, Leavenworth, Riley, Reno and Douglas counties
shall
credit 90% of the moneys so received to the road and bridge fund of
such
counties and apportion and pay the remainder of such moneys to
the
several cities located in such counties except that no persons
residing
within the Fort Riley military reservation shall be included or
considered
in determining the population of any city located within Geary or
Riley
county; and
(4) the county treasurers of Johnson
county and all other counties not
listed in paragraphs (1), (2) or (3) shall credit all of the moneys
received
to the road and bridge fund of such counties.
Not less than 25% of the amount received by
each county and credited
to the county road and bridge fund under the provisions of this
section
shall be expended by the county on mail and school bus routes on
county
roads as defined in K.S.A. 68-101, and amendments thereto.
Payments
to the cities under the provisions of this subsection shall be in
the pro-
portion that the population of each city bears to the total
population of
all cities located in the same county as such city.
In counties which have not adopted the
county-unit road system, the
amount of money retained by such counties after distribution to the
cities
within such county pursuant to this subsection shall be distributed
to each
township within such county in not less than the proportion that
the
amount of money received by each township from the county and
town-
ship road fund during the period from July 1, 1969, to June 30,
1970,
bears to the total amount of money received by such county from
the
county and township road fund, the county road and city street
funds,
the special motor carrier fee county road fund and the special city
and
county highway fund during the period from July 1, 1969, to June
30,
1970, plus the amount such county would have received on July 15,
1970,
from the special city and county highway fund based on the formula
for
distributing such fund in effect on June 30, 1970. All payments to
town-
ships hereunder shall be made to the treasurers thereof, and all
moneys
so received shall be deposited in the general road fund of such
township.
(c) The allocation and payment of moneys
to the several cities of the
state from the special city and county highway fund shall be in the
pro-
portion that the population of each city bears to the total
population of
all cities in the state except that the population of any military
reservation
which has been annexed to a city after the date of December 31,
1981,
shall not be included in the population of such city for the
purpose of this
allocation. All such payments shall be to the city treasurers of
the re-
spective cities. Upon receipt of same unless a consolidated street
and
highway fund is established pursuant to K.S.A. 12-1,119, and
amend-
ments thereto, the city treasurer of each city shall credit the
same to a
separate fund to be used for the construction, reconstruction,
alteration,
repair and maintenance of the streets and highways of such city and
for
the payment of bonds, and interest thereon, issued pursuant to
K.S.A.
79-3425g, and amendments thereto. In order to reduce
vehicular traffic
and congestion on its streets and highways, any city
located within John-
son county may use not to exceed 10% of the moneys credited
to such
fund for the purpose of constructing, repairing and
maintaining footpaths
and bicycle trails within such city.
(d) For the purposes of this section, the
average daily vehicle miles
traveled in each county shall be determined by the secretary of
transpor-
tation, but it shall not include miles traveled on interstate
highways, and
the population of each city shall be reported in the annual
enumeration
by the state board of agriculture for the preceding calendar
year.
(e) In order to reduce vehicular
traffic and congestion on its streets
and highways, the board of county commissioners of any county,
the
governing body of any city or the township board of any township
may
use for the purpose of constructing, repairing and maintaining
footpaths
and bicycle paths not to exceed 10% of the moneys such
government
receives under K.S.A. 79-3425c, and amendments thereto, except
that such
limitation shall not apply to moneys received by a county that
the county
is required to distribute to a city or a township. Such moneys
shall not
be expended on any recreational trail, as defined in subsection
(b) of
K.S.A. 1998 Supp. 58-3211, and amendments thereto.
Sec. 31. K.S.A. 79-3491a is hereby
amended to read as follows: 79-
3491a. (a) A tax is hereby imposed on all LP-gas motor fuels owned
at
12:01 a.m. July 1, 1989 1999, and on July 1
of each year thereafter, by
any LP-gas motor fuels user or LP-gas motor fuels dealer at a rate
per
gallon, or fraction thereof, equal to the amount, if any, by which
the tax
per gallon, or fraction thereof, in effect on such date as
prescribed by
K.S.A. 79-3492, and amendments thereto, exceeds the rate of tax
per
gallon actually paid upon such fuel. Such tax shall be paid by the
LP-gas
motor fuel user or LP-gas motor fuel dealer owning such LP-gas
motor
fuels at such time and date. On or before the 25th day of the month
in
which such tax is imposed under this section, every such LP-gas
motor
fuel user and LP-gas motor fuel dealer shall make a report to the
director
on a form prescribed and furnished by the director showing the
total
number of gallons, or fraction thereof, of such LP-gas motor fuels
owned
by the user or dealer at the time the tax is imposed under this
section,
and such report shall be accompanied by a remittance of the tax
due.
Any LP-gas motor fuels user or LP-gas motor
fuels dealer who shall
fail to make such report or pay such tax, within the time
prescribed, shall
be subject to the same penalties and interest charges prescribed by
the
liquefied petroleum motor fuel tax law for failure of a licensed
distributor
to make monthly reports and payments of LP-gas motor fuel tax.
The
provisions of the liquefied petroleum motor fuel tax law relating
to rem-
edies for the collection of delinquent LP-motor fuel taxes from
distrib-
utors shall apply to the collection of taxes imposed by this
section which
have become delinquent from LP-gas motor fuels users and LP-gas
motor
fuels dealers. All taxes, penalties and interest collected by the
director
under the tax imposed by this section shall be paid by the director
into
the state treasury and the state treasurer shall credit the same to
the funds
and in the amounts specified in K.S.A. 79-34,142, and
amendments
thereto.
The words and phrases used in this section
shall have the meanings
ascribed to them in K.S.A. 79-3490, and amendments thereto.
(b) Whenever the rate of tax upon LP-gas
motor fuels fixed pursuant
to K.S.A. 79-3492, and amendments thereto, which becomes effective
on
July 1, 1989 1999, or on July 1 in any year
thereafter, is less than the rate
of tax upon such fuels in effect on the preceding day, the user or
dealer
owning such fuels at 12:01 a.m. on the date such reduction in taxes
be-
comes effective shall be entitled to a refund of taxes paid upon
such fuels
in an amount equal to the amount by which taxes were reduced from
the
amount of tax per gallon, or fraction thereof, actually paid upon
each
gallon, or fraction thereof, of LP-gas motor fuels multiplied by
the num-
ber of gallons of fuel owned by the user or dealer on such date. On
or
before the 25th day of the month in which such tax is reduced,
every
such user or dealer shall make a report to the director on a form
pre-
scribed and furnished by the director showing the total number of
gallons
of such LP-gas motor fuels owned by such user or dealer at 12:01
a.m.
on the date upon which such tax was reduced. It shall be the duty
of the
director of taxation to examine all such claims and determine the
amount
to which any claimant is entitled. In the event any user or dealer
entitled
to such refund shall owe the state any LP-gas motor fuels tax,
penalties
or interest, the refund authorized by this section shall upon being
deter-
mined by the director be credited upon the amount of such taxes,
pen-
alties and interest. Whenever the director shall determine that any
user
or dealer shall be entitled to a refund under any of the provisions
of this
section, and such refund cannot be effected by giving credit
therefor, as
hereinbefore provided, or against the future LP-gas motor fuel tax
liability
of such taxpayer the director shall certify the amount of the
refund to the
state director of accounts and reports, who shall draw a warrant
for the
amount so certified on the state treasurer in favor of the user or
dealer
entitled to such refund, and mail, or otherwise deliver, the same
to the
user or dealer entitled thereto. Such warrant shall be paid by the
state
treasurer to such user or dealer from the LP-gas motor fuels tax
refund
fund which is hereby established in the state treasury.
(c) A fund designated as the LP-gas motor
fuels tax refund fund not
to exceed $1,000,000 shall be set apart and maintained by the
director of
taxation from the LP-gas motor fuels tax collected under the
provisions
of article 34 of chapter 79 of Kansas Statutes Annotated, and
amendments
thereto, and held by the state treasurer for the payment of all
refunds
authorized by this section.
Sec. 32. K.S.A. 79-3492b is hereby
amended to read as follows: 79-
3492b. Alternatively to the methods otherwise set forth in this
act, special
LP-gas permit users operating motor vehicles on the public highways
of
this state may upon application to the director on forms prescribed
by
the director elect to pay taxes in advance on LP-gas for each and
every
motor vehicle owned or operated by them and propelled in whole or
in
part with LP-gas during the calendar year and thereafter to
purchase LP-
gas tax free in lieu of securing a bonded user's permit and filing
monthly
reports and tax payments and keeping the records otherwise provided
for
in this act. The amount of such tax for each motor vehicle shall,
except
as otherwise provided, be based upon the gross weight of the motor
ve-
hicle and the number of miles it was operated on the public
highways of
this state during the previous year pursuant to the following
schedule
schedules:
In the event any additional motor vehicles equipped to use LP-gas
as a
fuel are placed in operation by a special LP-gas permit user after
the first
month of any calendar year, a tax shall become due and payable to
this
state and is hereby imposed at the tax rate prescribed herein
prorated on
the basis of the weight and mileage for the months operated in the
cal-
endar year. The director shall issue special permit decals for each
motor
vehicle on which taxes have been paid in advance as provided
herein,
which shall be affixed on each such vehicle in the manner
prescribed by
the director.
Sec. 33. K.S.A. 79-34,104 is hereby
amended to read as follows: 79-
34,104. (a) All amounts collected under the
liquefied petroleum motor-
fuel tax law, except amounts collected pursuant to K.S.A. 79-3491a,
and
amendments thereto, shall be remitted by the director to the state
trea-
surer daily, and the state treasurer shall deposit the same in the
state
treasury. The state treasurer shall credit such amounts as follows:
To the
state freeway highway fund amounts
specified in K.S.A. 79-34,142, and
amendments thereto, to be expended in the manner provided
in K.S.A.
68-2301, and amendments thereto, and amounts
specified in K.S.A. 79-
34,142, and amendments thereto, to a special city and county
highway
fund to be apportioned and distributed in the manner provided in
K.S.A.
79-3425c, and amendments thereto.
(b) On each day after the state
treasurer has received certification
from the secretary of transportation that provisions have
been made for
the payment of the pro rata share of the amount required to
be paid on
the next ensuing payment date of either principal and
interest or interest
on the outstanding highway bonds issued pursuant to K.S.A.
68-2304, and
amendments thereto, the state treasurer shall transfer from
the state free-
way fund to the state highway fund an amount specified in
K.S.A. 79-
34,143, and amendments thereto.
Sec. 34. K.S.A. 79-34,118 is hereby
amended to read as follows: 79-
34,118. Upon application to the director of taxation and payment of
the
fee prescribed under this section any interstate motor fuel user
may ob-
tain a trip permit which will authorize one commercial motor
vehicle to
be operated within this state without compliance with the other
provisions
of the interstate motor fuel use act and in lieu of the tax imposed
by
K.S.A. 79-34,109 and amendments thereto. The fee for each trip
permit
issued under this section shall be $11 until July 1, 2001, and
$11.50 until
July 1, 2003, and $12 until July 1, 2020, and $10
thereafter. The secretary
of revenue shall adopt rules and regulations specifying the
conditions
under which trip permits will be issued and providing for the
issuance
thereof. The secretary may designate agents or contract with
private in-
dividuals, firms or corporations to issue such trip permits so that
such
permits will be obtainable at convenient locations.
Sec. 35. K.S.A. 79-34,126 is hereby
amended to read as follows: 79-
34,126. (a) All amounts collected under the interstate motor fuel
use act
shall be remitted by the director to the state treasurer daily, and
the state
treasurer shall deposit the same in the state treasury. The state
treasurer
shall credit such amounts as follows: To the state
freeway highway fund
amounts specified in K.S.A. 79-34,142, and amendments thereto,
to be
expended in the manner provided in K.S.A. 68-2301, and
amendments
thereto, and amounts specified in K.S.A.
79-34,142, and amendments
thereto, to a special city and county highway fund to be
apportioned and
distributed in the manner provided in K.S.A. 79-3425c, and
amendments
thereto.
(b) On each day after the state
treasurer has received certification
from the secretary of transportation that provisions have
been made for
the payment of the pro rata share of the amount required to
be paid on
the next ensuing payment date of either principal and
interest or interest
on the outstanding highway bonds issued pursuant to K.S.A.
68-2304, and
amendments thereto, the state treasurer shall transfer from
the state free-
way fund to the state highway fund an amount prescribed by
K.S.A. 79-
34,143, and amendments thereto.
(c) (b) All
amounts collected under the international fuel tax agree-
ment shall be remitted by the director to the state treasurer
daily. The
state treasurer shall deposit the entire amount in the state
treasury and
credit such amount to the international fuel tax agreement clearing
fund
which is hereby created. Payments due and owing to member
jurisdic-
tions under the international fuel tax agreement and refunds for
over-
payment of tax shall be made from such fund. The director shall
reconcile
such clearing fund monthly with balances remitted monthly in
accordance
with the provisions of subsection (a). The funds in the
international fuel
tax agreement clearing fund shall be invested in the same manner
as
provided in K.S.A. 68-2324, and amendments thereto, and all
earnings
shall be deposited in the state treasury and credited to the state
highway
fund.
Sec. 36. K.S.A. 79-34,141 is hereby
amended to read as follows: 79-
34,141. (a) On and after July 1, 1999, until July 1, 2001, the
tax imposed
under this act shall be not less than:
(1) On motor-vehicle fuels, $.20 per
gallon, or fraction thereof;
(2) on special fuels, $.22 per gallon,
or fraction thereof; and
(3) on LP-gas, $.19 per gallon, or
fraction thereof.
(b) On and after July 1, 2001, until
July 1, 2003, the tax imposed
under this act shall be not less than:
(1) On motor-vehicle fuels, $.21 per
gallon, or fraction thereof;
(2) on special fuels, $.23 per gallon,
or fraction thereof; and
(3) on LP-gas, $.20 per gallon, or
fraction thereof.
(c) On and after July 1, 2003, until
July 1, 2020, the tax imposed
under this act shall be not less than:
(1) On motor-vehicle fuels, $.22 per
gallon, or fraction thereof;
(2) on special fuels, $.24 per gallon,
or fraction thereof; and
(3) on LP-gas, $.21 per gallon, or
fraction thereof.
(d) On and after July 1,
1992 2020, the tax rates imposed under
this
act shall be not less than:
(a) (1) On
motor-vehicle fuels, $.18 per gallon, or fraction thereof;
(b) (2) on
special fuels, $.20 per gallon, or fraction thereof; and
(c) (3) on
LP-gas, $.17 per gallon, or fraction thereof.
Sec. 37. K.S.A. 79-34,142 is hereby
amended to read as follows: 79-
34,142. On and after August 1, 1989,
The (a) On and after July 1, 1999,
until July 1, 2001, the state treasurer shall credit amounts
received pur-
suant to K.S.A. 79-3408, 79-3408c, 79-3491a, 79-3492 and 79-34,118
and
amendments thereto as follows: To the state
freeway highway fund
59.5%
59.55% and to the special city and county highway fund
40.5% 40.45%.
(b) On and after July 1, 2001, until
July 1, 2003, the state treasurer
shall credit amounts received pursuant to K.S.A. 79-3408,
79-3408c, 79-
3491a, 79-3492 and 79-34,118 and amendments thereto as follows:
To the
state highway fund 61.55% and to the special city and county
highway
fund 38.45%.
(c) On and after July 1, 2003, until
July 1, 2020, the state treasurer
shall credit amounts received pursuant to K.S.A. 79-3408,
79-3408c, 79-
3491a, 79-3492 and 79-34,118 and amendments thereto as follows:
To the
state highway fund 63.35% and to the special city and county
highway
fund 36.65%.
(d) On and after July 1, 2020, the
state treasurer shall credit amounts
received pursuant to K.S.A. 79-3408, 79-3408c, 79-3491a, 79-3492
and
79-34,118 and amendments thereto as follows: To the state
highway fund
55.3% and to the special city and county highway fund
44.7%.
Sec. 38. K.S.A. 1998 Supp.
79-34,147 is hereby amended to read as
follows: 79-34,147. (a) (1) On each January 1, April
1, July 1 and October
1, July 1, 1999, and quarterly thereafter
the secretary of revenue shall
certify to the director of accounts and reports the amount equal to
7.628%
of the total revenues received by the secretary from the taxes
imposed
under the Kansas retailers' sales tax act and deposited in the
state treasury
and credited to the state general fund during the preceding three
calendar
months.
(2) On July 1, 2001, and quarterly
thereafter, the secretary of revenue
shall certify to the director of accounts and reports the amount
equal to
9.5% of the total revenues received by the secretary from the
taxes im-
posed under the Kansas retailers' sales tax act and deposited in
the state
treasury and credited to the state general fund during the
preceding three
calendar months.
(3) On July 1, 2002, and quarterly
thereafter, the secretary of revenue
shall certify to the director of accounts and reports the amount
equal to
11% of the total revenues received by the secretary from the
taxes imposed
under the Kansas retailers' sales tax act and deposited in the
state treasury
and credited to the state general fund during the preceding
three calendar
months.
(4) On July 1, 2003, and quarterly
thereafter, the secretary of revenue
shall certify to the director of accounts and reports the amount
equal to
11.25% of the total revenues received by the secretary from the
taxes
imposed under the Kansas retailers' sales tax act and deposited
in the state
treasury and credited to the state general fund during the
preceding three
calendar months.
(5) On July 1, 2004, and quarterly
thereafter, the secretary of revenue
shall certify to the director of accounts and reports the amount
equal to
12% of the total revenues received by the secretary from the
taxes imposed
under the Kansas retailers' sales tax act and deposited in the
state treasury
and credited to the state general fund during the preceding
three calendar
months.
(6) On July 1, 2005, and
quarterly thereafter, the secretary of revenue
shall certify to the director of accounts and reports the
amount equal to
13.5% of the total revenues received by the secretary from
the taxes
imposed under the Kansas retailers' sales tax act and
deposited in the
state treasury and credited to the state general fund
during the preceding
three calendar months.
(7) On July 1, 2006, and
quarterly thereafter, the secretary of revenue
shall certify to the director of accounts and reports the
amount equal to
14% of the total revenues received by the secretary from
the taxes im-
posed under the Kansas retailers' sales tax act and
deposited in the state
treasury and credited to the state general fund during the
preceding three
calendar months.
(b) Upon receipt of each certification
under subsection (a), the di-
rector of accounts and reports shall transfer from the state
general fund
to the state highway fund an amount equal to the amount so
certified, on
each January 1, April 1, July 1 and October 1, except that
the amount of
the transfer on each such date during state fiscal year
1999 shall not
exceed the amount equal to 102.4% of the amount transferred
on the
same date during state fiscal year 1998. All transfers made
pursuant to
this section are subject to reduction under K.S.A. 75-6704,
and amend-
ments thereto, on each July 1, October 1,
January 1 and April 1, except
that the amount of the transfer on each such date during state
fiscal year
2000 shall not exceed the amount equal to 101.7% of the amount
of the
transfer on each such date during state fiscal year 1999 and the
amount
of the transfer on each such date during state fiscal year 2001
shall not
exceed the amount equal to 101.7% of the amount transferred on
the same
date during state fiscal year 2000. All transfers made pursuant
to this
section are subject to reduction under K.S.A. 75-6704, and
amendments
thereto.
(c) All transfers made in accordance with
the provisions of this section
shall be considered to be demand transfers from the state general
fund.
Sec. 39. K.S.A. 79-34,161 is hereby
amended to read as follows: 79-
34,161. On October 1, 1987, and quarterly thereafter, the state
treasurer
shall credit $625,000 from the amounts remaining after the state
treasurer
credits an amount to the motor vehicle fuel tax refund fund as
provided
in subsection (a) of K.S.A. 79-3425, and
amendments thereto, in the Kan-
sas qualified agricultural ethyl alcohol producer incentive
fund.
Sec. 40. K.S.A. 79-34,162 is hereby
amended to read as follows: 79-
34,162. (a) All moneys in the Kansas qualified agricultural ethyl
alcohol
producer incentive fund shall be expended by the secretary of the
de-
partment of revenue for the payment of producer incentives for the
pro-
duction of agricultural ethyl alcohol under the provisions of this
act.
(b) All moneys remaining in the Kansas
qualified agricultural ethyl
alcohol producer incentive fund upon the expiration of this act
shall be
credited by the state treasurer in the manner provided by
subsection (a)
of K.S.A. 79-3425, and amendments thereto.
New Sec. 41. (a) On and after the
effective date of this act, the sec-
retary of the department of transportation shall conduct and
analyze noise
studies when the secretary participates in highway reconstruction
projects
which add through traffic lanes.
(b) State highway funds may be used for
noise abatement measures
when it is determined by the secretary that the overall noise
abatement
benefits outweigh the overall adverse social, economic and
environmental
effects and the costs of the noise abatement measures.
(c) The secretary of the department of
transportation may adopt rules
and regulations necessary for the implementation of the provisions
of this
section.
Sec. 42. K.S.A. 12-1,119, 66-231a,
66-231b, 68-402e, 68-417, 68-
417a, 68-417b, 68-2033, 68-2073, 68-2096, 68-2315, 68-2316,
68-2318,
68-2320, 75-5032, 75-5033, 75-5034, 75-5035, 75-5037, 75-5046,
75-
5048, 75-5053, 75-5056, 75-5061, 79-3425, 79-3425c, 79-3425d,
79-
3491a, 79-3492b, 79-34,104, 79-34,118, 79-34,126, 79-34,141,
79-34,142,
79-34,143, 79-34,161 and 79-34,162 and K.S.A. 1998 Supp. 68-416,
68-
2314, 68-2321, 79-3408c, 79-34,147 and 79-34,147, as amended by
sec-
tion 96 of 1999 Senate Bill No. 325 are hereby repealed.
Sec. 43. This act shall take effect
and be in force from and after its
publication in the statute book.
Approved May 10, 1999.
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