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KS Notice 06-01 Motor Vehicle Fuel Tax 2006-05-16

What Kansas trip motor-fuel permits could interstate motor carriers buy beginning July 1, 2006, and what did they cost?

Short answer: Beginning July 1, 2006, an interstate motor-fuel user could buy a 24-hour Kansas permit for $13 or a 72-hour permit for $25. Up to three permits, in any combination, could be purchased at one time for each commercial-vehicle VIN. The permit substituted for other interstate motor-fuel-use compliance during its term. The notice also states criminal penalties for fraudulent fuel-tax refund or liability claims and a fine under K.S.A. 8-2118 for operating in Kansas without a valid license, trip permit, or temporary authorization.

Apply this to your situation

This page answers the general question as of 2006. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2006
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 does not have the force of law and states historical permit fees and penalties effective in 2006; later law, fees, or procedures may change the result. 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

House Bill 2878 changed Kansas trip motor-fuel permits effective July 1, 2006.

  • A 24-hour permit cost $13.
  • A 72-hour permit cost $25.
  • A carrier could buy up to three permits in any combination at one time for each commercial-vehicle VIN.

The permit authorized the commercial vehicle to operate in Kansas for the stated period without complying with the other provisions of the interstate motor fuel use act and in place of the tax referenced in K.S.A. 79-34,109.

The notice also reproduced penalty provisions. A willfully false statement or knowingly fraudulent fuel receipt used to seek a credit, refund, or reduced liability was a misdemeanor: a first conviction carried up to a $500 fine, 30 days in county jail, or both; a second or later conviction within two years carried up to $1,000, 30 days, or both. Operating without a valid license, trip permit, or temporary authorization triggered a fine under K.S.A. 8-2118.

What this means for you

Interstate carriers needed the correct permit tied to the specific VIN and operating window. Historical fees and penalty amounts should be checked against current law before use today.

Common questions

Q: What did a 24-hour permit cost?
A: $13.

Q: What did a 72-hour permit cost?
A: $25.

Q: How many permits could be bought at once?
A: Up to three, in any combination, per commercial-vehicle VIN.

Q: Could a carrier operate without a license or permit?
A: No. The notice states that unauthorized operation carried a fine under K.S.A. 8-2118.

Citations and references

  • 2006 House Bill 2878.
  • K.S.A. 79-34,118, 79-34,122, and 79-34,109.
  • K.S.A. 8-2118.

Subject

2006 House Bill 2878 Motor-Fuel Permit Update

Source

Original ruling text

Notice
Notice Number: 06-01
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Summary of 2006 House Bill 2878 relating to motor fuel permits.
Keywords:
Approval Date: 05/16/2006

Body:
KANSAS DEPARTMENT OF REVENUE
DIVISION OF TAXATION

                                                       NOTICE 06-01

                                        2006 House Bill 2878 Legislative Update

The 2006 Kansas Legislature enacted House Bill 2878, effective July 1, 2006, which amends the current Motor Fuel Permits. Motor
Fuel permits may be purchased in 24-hour or 72-hour increments and, for your convenience, in multiples of three (3). The cost for a
24-hour permit is $13.00 and a 72-hour permit is $25.00. The motor carrier has the option to purchase up to three (3) motor fuel
permits, in any combination, per commercial motor vehicle identification number (VIN) at any one time.

House Bill 2878, amends K.S.A.79-34,118 and K.S.A. 79-34,122 to read as follows:

Section 1. K.S.A. 2005 Supp. 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 obtain a trip 24-hour motor fuel permit or a 72-hour motor fuel permit which will shall
authorize one commercial motor vehicle to be operated for a period of 24-hours or 72-hours within this state, respectively, 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 24-hour motor fuel permit issued under this section shall be $13. The fee for each 72-hour
motor fuel permit issued under this section shall be $12.50 until July 1, 2003, and $13 until July 1, 2020, and $10 thereafter $25.
Motor fuel permits may be purchased in multiples of three upon making proper application and payment of the required fees. The
secretary of revenue shall adopt rules and regulations specifying the conditions under which trip motor fuel permits will be issued
and providing for the issuance thereof. The secretary may designate agents or contract with private individuals, firms or corporations
to issue such trip motor fuel permits so that such permits will be obtainable at convenient locations.

Section 2. K.S.A. 2005 Supp. 79-34,122 is hereby amended to read as follows: 79-34,122. (a) Any person who willfully makes a
false statement orally, or in writing, or knowingly presents a fraudulent receipt for the sale of motor fuel, for the purpose of obtaining
or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or
reduction of liability for taxes under this act shall be guilty of a misdemeanor, and: (1) For a first conviction thereof shall be fined
not more than $500 or imprisoned in the county jail for not more than 30 days, or by both such fine and imprisonment; and (2) for a
second or subsequent conviction thereof, within two years thereafter, shall be fined not more than $1,000 or imprisoned in the county
jail for not more than 30 days, or by both such fine and imprisonment.

(b) Any interstate motor fuel user who engages in operations within this state without a valid license, trip motor fuel permit or
temporary authorization issued by the director shall pay a fine in accordance with K.S.A. 8-2118, and amendments thereto.

TAXPAYER ASSISTANCE
To obtain additional copies of this or any other notice call the Kansas Department of Revenue’s voice mail forms request line at
(785) 296-4937 or download them from our web-site: www.ksrevenue.org. If you have any questions about this notice, please
contact the Motor Fuel Tax Section.

                                                      Motor Fuel Tax
                                                Kansas Department of Revenue
                                                    915 SW Harrison St.
                                                   Topeka KS 66625-8000
                                                   Phone (785) 368-8222
                                                     Fax (785) 296-2703

Notice 2006-01
May 16,2006

Page 2

Date Composed: 05/16/2006 Date Modified: 05/16/2006

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