K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-3402 (2026)

Purpose of tax

✓ current as of May 2026
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79-3402. Purpose of tax. The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacing and repairing the public highways, including the payment of bonds issued for highways included in the state system of this state, and the cost and expenses of the director of taxation and the director's agents and employees incurred in administration and enforcement of this act and for no other purpose whatever.

History: L. 1933, ch. 317, § 2; L. 1995, ch. 262, § 25; July 1.

Notes of Decisions
Cited in 3 cases, 1978–2007 · leading case: Winnebago Tribe of Nebraska v. Kline, 150 P.3d 892 (Kan. 2007).
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Winnebago Tribe of Nebraska v. Kline, 150 P.3d 892 (Kan. 2007). “K.S.A. 79-3402. “A tax per gallon ... is hereby imposed on the use, sale or delivery of all motor vehicle fuels or special fuels which are used, sold or delivered in this state for any purpose whatsoever.”
SAC & Fox Nation v. Pierce, 213 F.3d 566 (10th Cir. 2000). “Kan. Stat. Ann. § 79-3402 (1999 Supp.). 16 .”
Se. Kansas Landowners Ass'n v. Kansas Tpk. Auth., 582 P.2d 1123 (Kan. 1978). “The tax on motor fuels is imposed, as provided in K.S.A. 79-3402, “for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing,…”
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