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Ezel / Tax Rulings / KS
KS Notice 09-00 Motor Vehicle Fuel Tax 2009-01-26

When did Kansas resume the $.01-per-gallon petroleum environmental assurance fee in 2009, and who pays it?

Short answer: Effective March 1, 2009, Kansas resumed the environmental assurance fee of $.01 per gallon on all petroleum products, until further notice. Under K.S.A. 65-34,117 the fee is paid by the manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products in the state. This notice carries no printed notice number; the Department indexes it as Notice 09-00 (dated January 26, 2009).

Apply this to your situation

This page answers the general question as of 2009. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2009
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 states the petroleum environmental assurance fee rate and resumption date in effect on January 26, 2009; the fee has been suspended and resumed at various times and later law may change the result, so check current notices 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 notice advised Kansas environmental assurance fee filers that, effective March 1, 2009, the environmental assurance fee of $.01 per gallon on all petroleum products would resume until further notice.

Under K.S.A. 65-34,117, the fee applies to each gallon of petroleum product manufactured in or imported into Kansas, and is paid by the manufacturer, importer, or distributor that first sells, offers for sale, uses, or delivers petroleum products within the state. The Department suspends and resumes the fee over time depending on the underlying fund.

The document carries no printed notice number (it is a short 'TO: All Kansas Environmental Assurance Fee Filers' letter dated January 26, 2009); the Department's index lists it under the identifier 09-00.

What this means for you

If you manufacture, import, or distribute petroleum products in Kansas, this told you to begin collecting and remitting the $.01-per-gallon environmental assurance fee again as of March 1, 2009. Because the fee is switched on and off over time, always check the Department's current notices for whether it is in effect and at what rate before relying on this 2009 resumption.

Common questions

Q: What is the environmental assurance fee?
A: A fee of $.01 per gallon on petroleum products manufactured in or imported into Kansas, imposed under K.S.A. 65-34,117.

Q: When did it resume in 2009?
A: Effective March 1, 2009, until further notice.

Q: Who pays the fee?
A: The manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products within Kansas.

Q: Is the fee always in effect?
A: No. The Department suspends and resumes it over time; an earlier 2005 notice, for example, resumed it effective May 1, 2005. Check current notices for its present status.

Citations and references

  • K.S.A. 65-34,117 -- environmental assurance fee of $.01 per gallon on petroleum products; paid by the manufacturer, importer, or distributor.

Subject

Environmental Assurance Fee Resumes March 1, 2009

Source

Original ruling text

Kathleen Sebelius, Governor
Joan Wagnon, Secretary

                                             www.ksrevenue.org

                                 NOTICE

TO: All Kansas Environmental Assurance Fee Filers

DATE: January 26, 2009

This is to advise that March 1, 2009, the Environmental Assurance Fee
of $.01 per gallon on all petroleum products shall resume until further
notice.

K.S.A. 65-34,117 imposes an environmental assurance fee of $.01 on each gallon
of petroleum product manufactured in or imported into this state. The
environmental assurance fee shall be paid by the manufacturer, importer or
distributor first selling, offering for sale, using or delivering petroleum products
within this state.

Should you have any questions regarding this matter or require additional
information, please contact this office at (785)-368-8222 or write the Motor Fuel
Tax Section, Kansas Department of Revenue, 915 SW Harrison St, Topeka,
Kansas 66625-8100.

              DIVISION OF TAXATION, CUSTOMER RELATIONS
DOCKING STATE OFFICE BUILDING, 915 SW HARRISON ST., TOPEKA, KS 66625-0001
       Voice 785-368-8222 Fax 785-296-4993 http://www.ksrevenue.org/

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