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KS Notice 01-06 Motor Vehicle Fuel Tax 2001-09-11

After the court injunction was lifted, must Kansas fuel distributors remit tax on deliveries to retailers on Indian reservations?

Short answer: A federal District Court for the District of Kansas lifted its injunction that had barred the Kansas Department of Revenue from collecting motor fuel tax on fuel sold or delivered to retailers on the Kickapoo, Sac & Fox of Missouri in Kansas, and Iowa Tribe of Kansas and Nebraska reservations. Effective August 21, 2001, motor fuel importers and distributors are required to report and remit Kansas fuel taxes on deliveries of fuel to any retailer in Kansas regardless of location. The notice repeals any prior notice, opinion, or guide to the extent it contradicts this requirement.

Apply this to your situation

This page answers the general question as of 2001. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2001
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. It describes 2001 law as it stood that year; later law and rates may change the result, so verify the current statute before relying on it. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Addressed to motor fuel importers and distributors, this notice reports that the Federal District Court for the District of Kansas lifted the injunction that had prohibited the Kansas Department of Revenue from collecting motor fuel tax from distributors, importers, and others selling or delivering fuel to retailers on three reservations:

  • Kickapoo Tribe in Kansas
  • Sac & Fox Tribe of Missouri in Kansas
  • Iowa Tribe of Kansas and Nebraska

Effective August 21, 2001, importers and distributors are required to report and remit Kansas fuel taxes on deliveries of fuel to any retailer in Kansas regardless of location. Failure to comply will prompt the state to take enforcement action. The notice also repeals any prior notice, opinion, or guide to the extent it contradicts this requirement.

What this means for you

If you import or distribute motor fuel in Kansas, from August 21, 2001 you must report and remit Kansas fuel tax on deliveries to every Kansas retailer — including retailers located on the named reservations. Any earlier guidance suggesting those deliveries were exempt no longer applies.

Common questions

Q: Do I owe Kansas fuel tax on deliveries to retailers on these reservations?
A: Yes — effective August 21, 2001, after the court lifted its injunction, deliveries to any Kansas retailer regardless of location are subject to reporting and remittance.

Q: What if older guidance said otherwise?
A: The notice repeals any prior notice, opinion, or guide to the extent it contradicts this requirement.

Citations and references

  • Federal District Court, District of Kansas -- order lifting the injunction on Kansas motor fuel tax collection (requirement effective August 21, 2001).

Subject

Sale of Motor Fuel to Retailers and Individuals on Indian Reservations and Lands

Source

Original ruling text

Notice
Notice Number: 01-06
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Sale of Motor Fuel to Retailers and Individuals on Indian Reservations and
Lands.
Keywords:
Approval Date: 09/11/2001

Body:
Division of Tax Operations

                                                 NOTICE 01-06

To: Motor Fuel Importers and Distributors

From: Kansas Department of Revenue, Division of Taxation

Subject: Sale of Motor Fuel to Retailers and Individuals
on Indian Reservations and Lands

Date: September 11, 2001

Please be advised that the Federal District Court, District of Kansas, has lifted the injunction previously imposed
against the State of Kansas prohibiting the Kansas Department of Revenue from collecting motor fuel tax from
distributors, importers and others selling or delivering motor fuel to fuel retailers on the following reservations:
Kickapoo Tribe in Kansas, Sac & Fox Tribe of Missouri in Kansas and the Iowa Tribe of Kansas and Nebraska

Therefore, effective August 21, 2001, you are required to report and remit Kansas fuel taxes on deliveries of fuel to
any retailer in the State of Kansas regardless of location.

Failure to comply with Kansas fuel tax reporting and remittance statutes will require the state to take any action it
deems necessary to enforce state fuel tax laws. Your attention and cooperation to this matter is appreciated.

To the extent that any prior notice, opinion or guide contradicts this Notice, the same are hereby repealed and are of
no effect.

Jeffrey Lochow, Director
DIVISION OF TAXATION

Date Composed: 09/17/2001 Date Modified: 10/10/2001

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