Kansas Statutes Annotated

K.S.A. § 79-3424 (2026)

Exempt from other taxes

✓ current as of May 2026

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79-3424. Exempt from other taxes. The business of using, manufacturing or selling of motor-vehicle fuels or special fuels shall not be subject to any excise, license, privilege or occupation tax other than the one herein imposed, whether such tax be imposed by the state of Kansas or by any municipal corporation or other political subdivision of this state; and no municipal corporation, or other political subdivision of this state, shall levy or collect any tax upon, or measured by, the sale, receipt, importation, distribution or use of motor-vehicle fuel or special fuel, or any excise, license, privilege, or occupational tax upon the business of manufacturing, using, selling or delivering motor-vehicle fuels or special fuels.

History: L. 1933, ch. 317, § 24; L. 1992, ch. 106, § 21; L. 2006, ch. 81, § 8; April 13.

Notes of Decisions

Cited in 2 cases, 1993–1996 · leading case: Exec. Aircraft Consulting, Inc. v. City of Newton, 845 P.2d 57 (Kan. 1993).

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Exec. Aircraft Consulting, Inc. v. City of Newton, 845 P.2d 57 (Kan. 1993). · cites it 10× “The trial court found that this fee on all aviation fuel transported onto the premises of the Newton City-County Airport (Airport) was an illegal tax, in violation of K.S.A. 79-3424 (prohibiting any political subdivision except the State of Kansas from imposing a motor vehicle…”

Home Builders Ass'n v. City of Overland Park, 921 P.2d 234 (Kan. Ct. App. 1996). “12-194 formed no part of the Executive Aircraft court’s ultimate holding, however, and so the court’s statement concerning the uniformity of K.S.A. 12-194 lies in dicta.”

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