The bill amends K.S.A. 2024 Supp. 79-5107 regarding the taxation of motor vehicles in Kansas. It specifies that the tax on a motor vehicle acquired or registered after the owner's annual registration date is due at the time of registration, calculated as 1/12 of the annual tax multiplied by the number of remaining months in the registration year. Additionally, it clarifies the tax calculation for replacement vehicles and establishes refund eligibility for taxpayers who transfer vehicle titles or establish residency in another state. The bill also introduces provisions exempting certain military personnel and firefighters from the tax on specific vehicles.

Furthermore, the bill repeals K.S.A. 2024 Supp. 79-5107 and includes a provision allowing owners of vehicles not subject to tax to apply for a refund within one year of the act's effective date. The new provisions will take effect on January 1, 2026, following publication in the statute book. The bill aims to streamline the tax process for motor vehicles and provide financial relief to specific groups, such as military members and firefighters.

Statutes affected:
As introduced: 79-5107