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Ezel / Tax Rulings / KS
KS Notice 09-0126 Motor Vehicle Fuel Tax 2009-01-29

When did Kansas resume the environmental assurance fee in 2009?

Short answer: Kansas resumed the Environmental Assurance Fee of $0.01 per gallon on all petroleum products effective March 1, 2009, until further notice. K.S.A. 65-34,117 placed the fee on the manufacturer, importer, or distributor first selling, using, or delivering petroleum products in Kansas.

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 does not have the force of law and reflects the statutes, rates, and Department interpretation applicable when published; later law or guidance 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

Kansas resumed the $0.01-per-gallon Environmental Assurance Fee on all petroleum products effective March 1, 2009. The fee was to remain in effect until further notice.

K.S.A. 65-34,117 places the fee on the manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products in Kansas.

What this means for you

Fee filers had to restart reporting and payment for periods beginning March 1, 2009. Check later notices for subsequent pauses or resumptions.

Citations and references

  • K.S.A. 65-34,117

Subject

Environmental Assurance Fee Resumed March 1, 2009

Source

Original ruling text

Notice
Notice Number:
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Environmental Assurance Fee to resume effective March 1, 2009.
Keywords:
Approval Date: 01/29/2009

Body:
KANSAS DEPARTMENT OF REVENUE
DIVISION OF TAXATION

                                                  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.

Date Composed: 01/26/2009 Date Modified: 01/26/2009

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