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Ezel / Tax Rulings / KS
KS Notice 04-01 Motor Vehicle Fuel Tax 2004-06-11

What did the 2004 Kansas motor-fuel legislation (HB 2375r) change about fuel-tax exemptions and refund invoices?

Short answer: Effective July 1, 2004, 2004 House Bill 2375r made two motor-fuel changes. It added a fuel-tax exemption under K.S.A. 79-3408g(d)(7) for kerosene used only to power antique steam motor vehicles first manufactured before 1940. It also clarified, under K.S.A. 79-3458, that a refund claim must be supported by original or automated invoices (or director-approved self-generated lists) showing the full price including the fuel tax, with a statement if an invoice is lost. The notice reminds filers of the invoice details required by K.S.A. 79-3456.

Apply this to your situation

This page answers the general question as of 2004. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2004
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 2004 motor-fuel law as it stood that year; later law 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

This is the Department's 2004 motor-fuel legislative update. Effective July 1, 2004, 2004 House Bill 2375r made two changes:

  • Exemption (K.S.A. 79-3408g(d)(7)): no motor-fuel tax is imposed on the sale of kerosene used only to power antique steam motor vehicles first manufactured before 1940.
  • Refunds (K.S.A. 79-3458): a refund claim's gallons must be supported by original invoices, automated invoices, or director-approved self-generated lists that show the full price of the fuel including the fuel tax. If an original invoice is lost or destroyed, a statement to that effect must accompany the claim and give the delivery date, invoice serial number, gallons, and the distributor or retailer's name.

The notice also reminds filers that, under K.S.A. 79-3456, every invoice must show the refund permit holder's name, the distributor's name and location, the purchase date, invoice/ticket number, total gallons, fuel type, and tax rate.

What this means for you

If you operate a pre-1940 antique steam vehicle on kerosene, that fuel is exempt from Kansas motor-fuel tax as of July 1, 2004. If you claim motor-fuel tax refunds, keep complete invoices showing the full price including tax; keep the required invoice fields on file, and document any lost invoice with a signed statement, or the refund can be denied.

Common questions

Q: What new fuel-tax exemption did HB 2375r add?
A: Kerosene used only to power antique steam motor vehicles first manufactured before 1940 is exempt under K.S.A. 79-3408g(d)(7).

Q: What records support a motor-fuel refund claim?
A: Original or automated invoices, or director-approved self-generated lists, showing the full fuel price including the tax (K.S.A. 79-3458).

Q: What if I lost an invoice?
A: Attach a statement saying so, with the delivery date, invoice serial number, gallons purchased, and the seller's name.

Q: What must every fuel invoice show?
A: Under K.S.A. 79-3456: permit holder name, distributor name and location, purchase date, invoice/ticket number, total gallons, fuel type, and tax rate.

Citations and references

  • K.S.A. 79-3408g(d)(7) -- kerosene for pre-1940 antique steam vehicles exempt.
  • K.S.A. 79-3458 -- invoice support for refund gallons.
  • K.S.A. 79-3456 -- required invoice information.
  • 2004 House Bill 2375r (effective July 1, 2004).

Subject

2004 Motor Fuel Legislative Update

Source

Original ruling text

Notice
Notice Number: 04-01
Tax Type: Motor Vehicle Fuel Tax
Brief Description: 2004 Motor Fuel Legislative Update
Keywords:
Approval Date: 06/11/2004

Body:
DEPARTMENT OF REVENUE
DIVISION OF TAXATION

                                                     NOTICE 04-01

                                  2004 Motor Fuel Legislative Update

House Bill 2375r, enacted by the 2004 Legislature (effective 7/1/04), amends the following:

Exemption
K.S.A. 79-3408g (d) No tax is hereby imposed upon or with respect to the following transactions: (7) The sale of
kerosene used as a fuel only to power antique steam motor vehicles first manufactured prior to 1940.

Refunds
K.S.A. 79-3458 (2) The total number of gallons of motor-vehicle fuel or special fuel purchased as supported by
original invoices or automated invoices or self generated lists approved by the director that show the price of such
motor vehicle fuel or special fuel in full, including the motor-vehicle fuel or special fuel tax. If an original invoice is
lost or destroyed a statement to that effect shall accompany the claim for refund and such statement shall also set forth
the date of delivery, the serial number of the invoice, number of gallons of motor-vehicle fuel or special fuel
purchased and the name of the distributor or retailer from whom purchased.

As a reminder per K.S.A. 79-3456, the following information must be included on all invoices:

                      Name of Motor Fuel Refund Permit Holder
                      Distributor Name
                      Distributor Location
                      Date of Purchase
                      Invoice/Ticket Number
                      Total Gallons Purchased
                      Fuel Type
                      Tax Rate

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

Page 2

                                               (785) 368-8222
                                             Fax: (785) 296-2703

Notice 2004-01
June 11, 2004

Date Composed: 06/08/2004 Date Modified: 06/14/2004

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