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Ezel / Tax Rulings / KS
KS Notice 95-12 Motor Vehicle Fuel Tax 1995-10-12

How did the 1995 federal restraining order affect Kansas motor fuel tax on sales to certain tribes?

Short answer: On October 5, 1995, Federal District Judge Dale Saffels issued an order temporarily restraining the Kansas Department of Revenue from collecting tax from distributors who sell motor fuel to the Iowa, Kickapoo, and Sac & Fox Native American tribes, and the Department is abiding by the order. Distributors who sold fuel to these tribes between September 6, 1995 and October 4, 1995 should remit the appropriate tax with their distributors' tax return; distributors who sell to these tribes on or after October 5, 1995 should report the deliveries on the motor fuel tax disbursement schedule (52-b). The Department advised affected distributors that they may wish to obtain independent legal advice on this complex matter. This notice reflects the temporary status of the litigation as of October 1995.

Apply this to your situation

This page answers the general question as of 1995. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1995
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 1995 law as it stood then; later law and rates 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 notice informs motor fuel distributors that, on October 5, 1995, Federal District Judge Dale Saffels issued an order temporarily restraining the Kansas Department of Revenue from collecting tax from distributors who sell motor fuel to the Iowa, Kickapoo, and Sac & Fox Native American tribes. The Department is abiding by the order.

Reporting instructions:

  • Fuel sold to these tribes September 6 - October 4, 1995: remit the appropriate tax with the distributors' tax return.
  • Fuel sold to these tribes on or after October 5, 1995: report the deliveries on the motor fuel tax disbursement schedule (52-b).

The Department noted that affected distributors may wish to obtain independent legal advice, as this is a complex legal matter. This notice is a temporary snapshot of the litigation as of October 1995; the ultimate outcome would be governed by the court's later rulings.

What this means for you

If you were a Kansas motor fuel distributor selling to the Iowa, Kickapoo, or Sac & Fox tribes in 1995, this notice told you how to report those deliveries while a federal court order temporarily barred the state from collecting the tax. Because it reflects temporary 1995 litigation, do not treat it as the final rule -- check the current treatment of tribal motor fuel sales.

Common questions

Q: What did the October 1995 restraining order do?
A: It temporarily barred the Kansas Department of Revenue from collecting motor fuel tax from distributors selling to the Iowa, Kickapoo, and Sac & Fox tribes, and the Department complied.

Q: How should distributors report fuel sold to those tribes after October 5, 1995?
A: By reporting the deliveries on the motor fuel tax disbursement schedule (52-b), rather than remitting the tax.

Citations and references

  • Federal District Court temporary restraining order (Oct. 5, 1995) -- motor fuel sold to the Iowa, Kickapoo, and Sac & Fox tribes

Subject

Temporary Restraining Order -- Motor Fuel Sales to Tribes

Source

Original ruling text

Notice
Notice Number: 95-12
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Temporary Restraining Order
Keywords:
Effective Date: 10/12/1995

Body:

                     DEPARTMENT OF REVENUE TEMPORARILY RESTRAINED

Federal District Judge Dale Saffels issued an order October 5, 1995, temporarily restraining the Kansas Department of
Revenue from collecting tax from distributors who sell motor fuel to the Iowa, Kickapoo and Sac & Fox Native
American tribes. The department is abiding by the judge's order.

Distributors who sold fuel to these tribes between September 6, 1995, and October 4, 1995, should remit the
appropriate tax with their distributors' tax return.

Motor fuel distributors who sell fuel to these tribes on or after October 5, 1995, should report the deliveries on the
motor fuel tax disbursement schedule (52-b).

Distributors who sell fuel to the Iowa, Kickapoo and Sac & Fox Native American tribes may wish to obtain
independent legal advice on this complex legal matter.

NOTICE 95-12 (10/12/95)
To: Motor Fuel Distributors
Re: Temporary Restraining Order

Date Composed: 10/02/1997 Date Modified: 10/10/2001

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