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Ezel / Tax Rulings / KS
KS Notice 10-01 Motor Fuel Tax 2010-04-25

What petroleum products inspection fee applied to gasoline and diesel beginning July 1, 2010?

Short answer: Kansas restored the Petroleum Products Inspection Fee to $0.015 per barrel of gasoline and diesel effective July 1, 2010. For this fee, K.S.A. 55-426 treats 50 gallons as one barrel and imposes the fee on the manufacturer, importer, exporter, or distributor first selling, using, or delivering the fuel, including government sales.

Apply this to your situation

This page answers the general question as of 2010. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2010
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: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. 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

The petroleum products inspection fee returned to $0.015 per barrel of gasoline and diesel on July 1, 2010. Kansas treats 50 gallons as a barrel for this purpose.

The notice quotes K.S.A. 55-426, which places the fee on the manufacturer, importer, exporter, or distributor first selling, offering for sale, using, or delivering gasoline or diesel, including government sales. It also explains that 2007 House Bill 2145 authorized the Secretary of Agriculture to reduce or restore the fee based on program revenue needs.

What this means for you

Fuel businesses filing the inspection fee had to use the restored rate for periods beginning July 1, 2010. Confirm the current fee before applying this historical notice to a later period.

Common questions

Q: How many gallons count as a barrel?
A: Fifty gallons under the quoted statute.

Q: What fuels did the notice name?
A: Gasoline and diesel.

Citations and references

  • K.S.A. 55-426
  • 2007 House Bill 2145

Subject

Petroleum Products Inspection Fee Rate Change

Source

Original ruling text

Mark Parkinson, Governor
Joan Wagnon, Secretary

                                                        www.ksrevenue.org

                                 N O T I C E 10-01

TO: All Kansas Petroleum Products Inspection Fee Filers

DATE: April 25, 2010

This Notice is to advise effective July 1, 2010 the Petroleum Products
Inspection Fee has been restored to $.015 per barrel on gasoline and diesel.

The Kansas Legislature passed House Bill 2145 in 2007 which gave the Secretary of Agriculture
the authority to reduce and restore the Petroleum Products Inspection Fee.

K.S.A. 55-426. Fees, amount. (a) The director of taxation is entitled to demand and receive
from the manufacturer, importer, exporter or distributor first selling, offering for sale, using or
delivering gasoline or diesel including government sales, the sum of $.015 per barrel. For the
purposes of this section 50 gallons is to be considered and counted as a barrel.
(b) The secretary is hereby authorized and empowered to reduce the fees and charges
provided by subsection (a) for any period deemed justified whenever the secretary shall
determine that such fees and charges being paid into the state treasury as required by law are
yielding more revenue than is required for the purposes to which such fees and charges are
devoted by law. In the event that the secretary determines that sufficient revenues are not being
produced by such reduced fees and charges, the secretary is hereby authorized and empowered to
restore the fees and charges in full or in part to a rate not exceeding that provided in subsection
(a) that will in the secretary's judgment produce sufficient revenue for the purposes to which
such fees and charges are devoted by law.

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 S.W. Harrison St., Topeka, Kansas 66625-8000.

                  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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