The bill amends K.S.A. 2024 Supp. 79-5107 regarding the taxation of motor vehicles in Kansas. It specifies that the tax on any motor vehicle acquired or brought into the state after the owner's regular annual registration date will be due at the time of registration, calculated as 1/12 of the annual tax multiplied by the number of full calendar months remaining in the registration year. Additionally, it modifies the calculation for the tax on replacement vehicles, removing the term "one-twelfth" from the previous language and replacing it with "1/12" for clarity. The bill also outlines the conditions under which taxpayers may receive refunds for taxes paid on motor vehicles, including situations where the vehicle is sold or the owner moves out of state.

Furthermore, the bill introduces provisions that exempt certain individuals from the motor vehicle tax, specifically those in full-time military service or firefighters with approved firefighter license plates. It allows for refunds for taxes previously paid by individuals who qualify for these exemptions, and it establishes a deadline for applying for such refunds. The bill will take effect on January 1, 2026, following its publication in the statute book.

Statutes affected:
As Introduced: 79-5107
As introduced: 79-5107