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 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 clarifies the tax calculation for replacement vehicles and establishes refund eligibility for taxpayers who transfer vehicle titles or establish residency in another state.

Significant deletions in the bill include the removal of specific phrases such as "one-twelfth" in the tax calculation for replacement vehicles and the provisions that previously limited tax exemptions for military personnel and firefighters. The bill also repeals a section of the existing law and sets an effective date of January 1, 2026, for the new provisions. Overall, the bill aims to streamline the tax process for motor vehicles while providing certain exemptions and refund opportunities for eligible individuals.

Statutes affected:
As introduced: 79-5107