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KS Notice 05-0325 Motor Vehicle Fuel Tax 2005-03-25

When did Kansas resume the $.01-per-gallon petroleum environmental assurance fee in 2005, and who pays it?

Short answer: Effective May 1, 2005, Kansas resumed the environmental assurance fee of $.01 per gallon on all petroleum products, until further notice. Under K.S.A. 65-34,117 the fee is paid by the manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products in the state. This notice carries no printed notice number; the Department indexes it as Notice 05-0325 (approved March 25, 2005).

Apply this to your situation

This page answers the general question as of 2005. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2005
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 states the petroleum environmental assurance fee rate and resumption date in effect on March 25, 2005; the fee has been suspended and resumed at various times and later law may change the result, so check current notices 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

This notice told Kansas environmental assurance fee filers that, effective May 1, 2005, the environmental assurance fee of $.01 per gallon on all petroleum products would resume until further notice.

Under K.S.A. 65-34,117, the fee applies to each gallon of petroleum product manufactured in or imported into Kansas, and is paid by the manufacturer, importer, or distributor that first sells, offers for sale, uses, or delivers petroleum products within the state. The fee is periodically suspended and resumed by the Department depending on the balance of the underlying fund.

The document carries no printed notice number (it is a short 'TO: All Kansas Environmental Assurance Fee Filers' letter dated March 25, 2005); the Department's index lists it under the identifier 05-0325.

What this means for you

If you manufacture, import, or distribute petroleum products in Kansas, this told you to begin collecting and remitting the $.01-per-gallon environmental assurance fee again as of May 1, 2005. Because the fee is switched on and off over time, always check the Department's current notices for whether it is in effect and at what rate before relying on this 2005 resumption.

Common questions

Q: What is the environmental assurance fee?
A: A fee of $.01 per gallon on petroleum products manufactured in or imported into Kansas, imposed under K.S.A. 65-34,117.

Q: When did it resume in 2005?
A: Effective May 1, 2005, until further notice.

Q: Who pays the fee?
A: The manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products within Kansas.

Q: Is the fee always in effect?
A: No. The Department suspends and resumes it over time; a companion 2009 notice, for example, resumed it again effective March 1, 2009. Check current notices for its present status.

Citations and references

  • K.S.A. 65-34,117 -- environmental assurance fee of $.01 per gallon on petroleum products; paid by the manufacturer, importer, or distributor.

Subject

Environmental Assurance Fee Resumes May 1, 2005

Source

Original ruling text

Notice
Notice Number:
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Environmental Assurance Fee of $.01 per gallon effective May 1, 2005.
Keywords:
Approval Date: 03/25/2005

Body:
Kansas Department of Revenue
Division of Taxation

                                                   NOTICE

TO: All Kansas Environmental Assurance Fee Filers
DATE: March 25, 2005

This is to advise that May 1, 2005, the Environmental Assurance Fee of $.01 per
gallon on all petroleum products shall resume until further notice.
K.S.A. 65-34,117 imposes an environmental assurance fee of $.01 on each gallon of petroleum product manufactured
in or imported into this state. The environmental assurance fee shall be paid by the manufacturer, importer or
distributor first selling, offering for sale, using or delivering petroleum products within this state.

Should you have any questions regarding this matter or require additional information, please contact this office at
(785)-368-8222 or write the Motor Fuel Tax Section, Kansas Department of Revenue, 915 SW Harrison St, Topeka,
Kansas 66625-8100.

Date Composed: 03/23/2005 Date Modified: 03/23/2005

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