79-3409.
Distributor to collect tax; price sign requirements.
Every distributor paying such tax or being liable for the payment shall be entitled to charge and collect an amount, including the cost of doing business that could include such tax on motor-vehicle fuels or special fuels sold or delivered by such distributor, as a part of the selling price. When the price of motor-vehicle fuels or special fuels posted on a price sign does not include the state and federal tax which such retail dealer's distributor paid or for which the distributor was liable, the total of the taxes must be shown in numbers the same size as the price of the motor fuel. Any deviation from the maximum price charged for a given grade of motor-vehicle fuels or special fuels must be stated in letters at least six inches high and legible. Fractions of cents must be posted in numbers at least ⅕ the height of the whole number.
History:
L. 1933, ch. 317, § 9; L. 1941, ch. 379, § 2; L. 1949, ch. 484, § 4; L. 1955, ch. 420, § 1; L. 1957, ch. 506, § 1; L. 1959, ch. 395, § 1; L. 1992, ch. 106, § 12; L. 1998, ch. 96, § 4; July 1.
Notes of Decisions
Winnebago Tribe of Nebraska v. Kline, 150 P.3d 892 (Kan. 2007).
· cites it 2× “Among the provisions cited by the dissenting justices was K.S.A. 2005 Supp. 79-3409, which authorizes distributors to pass on the tax to retailers.”
SAC & Fox Nation v. Pierce, 213 F.3d 566 (10th Cir. 2000).
“We likewise conclude that prudential standing principles do not bar our exercise of jurisdiction in this case.”
Sac & Fox Nation of Missouri v. LaFaver, 31 F. Supp. 2d 1298 (D. Kan. 1998).
· cites it 2× “See, Kan.Stat. Ann. § 79-3409 (1997). This will leave the tribal retailers with two options: continue to sell the motor-vehicle fuel at the same cost and absorb the cost of the tax that is passed on to them, or pass the tax on to the consumer by increasing prices, which will in…”
Sac & Fox Nation of Missouri v. LaFaver, 946 F. Supp. 884 (D. Kan. 1996).
· cites it 2× “” The plaintiffs argue that because distributors would be free to add the tax to their selling price without any statutory authorization, the inclusion of the pass-through language; coupled with the absence of comparable language entitling retailers to similarly pass along the…”
Kaul v. State, Dept. of Revenue, 970 P.2d 60 (Kan. 1998).
“A critical statute in reaching our determination is K.S.A. 79-3409, which provides, in part: "Every distributor paying such tax or being liable for the payment shall be entitled to charge and collect such tax on motor-vehicle fuels or special fuels sold or delivered by such…”
Prairie Band Potawatomi Nation v. Richards, 379 F.3d 979 (10th Cir. 2004).
“Kan. Stat. Ann. § 79-3409 (“Every distributor paying such tax or being liable for the payment shall be entitled to charge and collect an amount, including the cost of doing business that could include such tax on motor, vehicle-fuels .”
Kaul v. State of Kansas Dep't of Revenue, 970 P.2d 60 (Kan. 1998).
“A critical statute in reaching our determination is K.S.A. 79-3409, which provides, in part: "Every distributor paying such tax or being liable for the paijment shall be entitled to charge and collect such tax on motor-vehicle fuels or special fuels sold or delivered by such…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.