Property Valuation
Motor Carrier Statutes
The statutes governing the valuation assessment and taxation of “haul-for-hire” motor carriers in Kansas can be found on the Sectary of States Web site at: http://www.kslegislature.org/cgi-bin/statutes/index.cgi
You will need to know the statute number that covers the topic of your inquiry.
Motor Carrier statutes are found in Chapter 79—TAXATION, Article 6a—MOTOR CARRIERS.
79-6a01 - Directors charge
and definition of “over-the-road motor vehicles and rolling
equipment”.
79-6a02 - Statement or schedule; contents;
failure to file, penalty; extension, waiver or reduction of penalty;
re-computation.
79-6a03 - Computation of assessed valuation.
79-6a04 - Annual tax levy; rate; tax situs;
statement, contents; informal conference; time for payment of tax;
interest on delinquencies; disposition of proceeds.
79-6a07 - Directors empowerment to bring
civil actions.
79-6a08 - Records of carriers; inspections
by director of property valuation.
79-6a09 - Revolving fund for payment of
refunds.
79-6a10 - Payment of taxes under protest;
requirements; disposition of tax moneys paid under protest; commencement
of action; limitations.
79-6a11 - Collection of unpaid taxes; tax
lien.
79-6a12 - Authority to adopt rules and regulations.
79-6a13 - Uncollectable motor carrier taxes;
abatement and removal from accounts of division.
79-6a14 - Abatement authorization, form
of.
79-6a15 - Authorized reasons or basis for
abatement.
79-6a16 - Notice and record of abatement;
abatement of court costs.
The following are other statutes that may be of interest to Motor Carriers.
79-1403 - Investigations;
reports by local officers; testimony and production of books; witness
fees; perjury.
8-173 - Registration of vehicles; proof
of payment of personal property taxes or evidence of assessment;
registration not accepted if personal property taxes delinquent.
74-2426 - Orders of board rendered in accordance
with Kansas administrative procedure act; petition for reconsideration;
judicial review.
74-2438 - Appeals to state board; notice
and hearing; interest tolled, when; procedure.