How much did Kansas motor fuel tax rates increase in 2002, and what inventory tax applied?

Plain-English summary

2002 House Bill 3011 raised all Kansas motor fuel tax rates by $.02 per gallon, effective July 1, 2002. The new per-gallon rates:

• Gasoline: $.23
• Gasohol: $.23
• Special fuel (diesel): $.25
• L.P. gases: $.22

The 2002 legislation also imposed a one-time inventory tax equal to the additional $.02 per gallon on all tax-paid fuel in storage as of 12:01 a.m. on July 1, 2002. The inventory tax return (enclosed with the notice) and payment had to be postmarked on or before July 25, 2002.

What this means for you

If you sold or stored motor fuel in Kansas in 2002, your per-gallon tax went up 2 cents on July 1, 2002, and you owed a one-time inventory tax on the tax-paid fuel you were holding at that moment — due by July 25, 2002.

Common questions

Q: How much did Kansas fuel tax go up in 2002?
A: All rates rose $.02 per gallon on July 1, 2002 (gasoline/gasohol $.23, diesel $.25, LP gas $.22).

Q: What was the inventory tax?
A: A one-time $.02-per-gallon tax on tax-paid fuel in storage at 12:01 a.m. July 1, 2002, reported and paid by July 25, 2002.

Citations and references

• 2002 House Bill 3011 -- motor fuel tax rate increase (effective July 1, 2002).

Subject

Fuel Tax Increase (2002 House Bill 3011)

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 02-02

Original ruling text

Notice
Notice Number: 02-02
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Tax rate increase as a result of passage of House Bill 3011 during the 2002
Legislative Session.
Keywords:
Approval Date: 05/30/2002

Body:
Office of the Secretary

                                                  NOTICE 02-02

                                                 Fuel Tax Increase

The 2002 Kansas legislature enacted House Bill 3011, which increases all motor fuel tax rates by $.02 per gallon
effective July 1, 2002. Beginning July 1, 2002, the fuel tax rates for Kansas are as follows:

Gasoline $.23
Gasohol $.23
Special Fuel (Diesel) $.25
L.P. Gases $.22

The 2002 legislation also imposed an inventory tax on all tax-paid fuels in storage at the time of the fuel tax rate
increase. Enclosed with this notice is an inventory tax return for use in reporting the additional $.02 per gallon due on
all tax-paid fuel in storage as of 12:01 a.m. on July 1, 2002. The completed inventory tax return, along with payment,
must be postmarked on or before July 25, 2002.

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 our Motor Fuel Tax Segment.
Motor Fuel Tax Correspondence
Docking State Office Building
915 SW Harrison St.
Topeka, KS 66625-8000

Notice 02-02
May 30, 2002

Date Composed: 05/31/2002 Date Modified: 05/31/2002

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