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Ezel / Tax Rulings / KS
KS Notice 06-09 Motor Vehicle Fuel Tax 2006-12-22

What Kansas E-85 tax rate applied beginning January 1, 2007, and how did Form MF-35 change for nonhighway-use refunds?

Short answer: Kansas reduced the motor-vehicle fuel tax on E-85 to $0.17 per gallon effective January 1, 2007 under Senate Bill 544. The Department revised Form MF-35, Claim for Refund of Motor-Vehicle/Special Fuel Tax, to reflect the lower rate and separately itemize gallons of E-85 used for nonhighway purposes. The revised form was for use after January 1, 2007.

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 a historical E-85 rate and refund-form procedure effective in 2007; later law, rates, or forms 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

Under 2006 Senate Bill 544, Kansas reduced the motor-vehicle fuel tax rate on E-85 to $0.17 per gallon, effective January 1, 2007.

The Department revised Form MF-35, Claim for Refund of Motor-Vehicle/Special Fuel Tax, to reflect the new rate. The revised form separately itemized gallons of E-85 used for nonhighway purposes and was to be used after January 1, 2007.

What this means for you

Historical nonhighway-use refund claims involving E-85 needed the revised MF-35 and the new $0.17 rate. Confirm the current fuel rate and form before filing for a later period.

Common questions

Q: What E-85 rate took effect January 1, 2007?
A: $0.17 per gallon.

Q: Which form changed?
A: Form MF-35, the motor-vehicle/special-fuel tax refund claim.

Q: What new detail did the form capture?
A: The number of E-85 gallons used for nonhighway purposes.

Citations and references

  • 2006 Senate Bill 544 — E-85 rate reduction.
  • Form MF-35 — Claim for Refund of Motor-Vehicle/Special Fuel Tax.

Subject

2006 Motor Fuel Refund Legislative Update

Source

Original ruling text

Notice
Notice Number: 06-09
Tax Type: Motor Vehicle Fuel Tax
Brief Description: 2006 Motor Fuel Refund Legislative Update
Keywords:
Approval Date: 12/22/2006

Body:
KANSAS DEPARTMENT OF REVENUE
DIVISION OF TAXATION

                                                     NOTICE 06-09

                                    2006 Motor Fuel Refund Legislative Update

Pursuant to 2006 Senate Bill 544, the motor-vehicle fuels tax rate on E-85 has been reduced to $.17 per gallon
effective January 1, 2007. Therefore, the Claim for Refund of Motor-Vehicle/Special Fuel Tax form (MF-35) has been
modified to reflect this change. The number of gallons of E-85 used for non-highway purposes has been itemized on
the Claim form.

Enclosed is the revised MF-35 Claim for Refund of Motor-Vehicle/Special Fuel Tax form, for use after January 1,
2007.

Inquiries may be directed to the address or telephone number listed below.

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 Unit.

                                           Motor Fuel Refund Correspondence
                                              Docking State Office Building
                                                  915 SW Harrison St.
                                                 Topeka, KS 66625-8100
                                                     (785) 368-8222
                                                  Fax: (785) 296-2703

Notice 06-09
December 22, 2006

Date Composed: 12/22/2006 Date Modified: 12/22/2006

                                                   Return to KSA Listing

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