65-34,151. Fee on purchase or acquisition of drycleaning solvent; disposition of proceeds.
65-34,151
65-34,151. Fee on purchase or acquisition ofdrycleaning solvent; disposition of proceeds.(a) Subject to the provisions of K.S.A. 65-34,152, andamendmentsthereto, there is hereby imposed a fee on the purchase or acquisition ofdrycleaning solvent by any owner of a drycleaning facility. The fee shall bepaid to the director of taxation by the person who distributes the solvent.
(b) The amount of the fee imposed by this section on each gallon ofdrycleaning solvent shall be an amount equal to the product of the solventfactor for the drycleaning solvent and the fee rate of $3.50 plus .25added on January 1 of each calendar year, beginning in 1996, until the fee ratereaches a maximum of $5.50 per gallon.
(c) The solvent factor for each drycleaning solvent is as follows:
Drycleaning solvent
Solvent Factor
Perchloroethylene
1.00
Chlorofluorocarbon-113
1.00
1,1,1-trichloroethane
1.00
Other chlorinated drycleaning solvents
1.00
Any nonchlorinated drycleaning solvent
0.10
(d) In the case of a fraction of a gallon, the fee imposed by this sectionshall be the same fraction of the fee imposed on a whole gallon.
(e) No person whodistributes drycleaning solvent shall sell any such solvent for use in adrycleaning facility unless such person first obtains the registration numberof the owner of such facility.
(f) The secretary of revenue shall remit the fees paid pursuanttothis section to the state treasurer in accordance with theprovisions ofK.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance,the state treasurer shall deposit the entire amountin thestate treasury to the credit of the fund. For thepurpose of this section, the proceeds of the fee shall include all fundscollected and received by the director of taxation pursuant to this section,including interest and penalties on delinquent fees.
(g) Subject to rules and regulations adopted pursuant to this section, thefees imposed by this act shall be paid to the director of taxation for thesame reporting period and on the same reporting date as the purchaser or userof the solvent reports Kansas retailers' sales tax, as prescribed in K.S.A.79-3607, and amendments thereto. The fees imposed by this section shallbereported on a form prescribed by the secretary of revenue.
(h) Subject to rules and regulations adopted pursuant to this section,all fees imposed under the provisions of this section and not paid on orbefore the 25th day of the month succeeding the reporting period in which thesolvent was purchased shall be deemed delinquent and shallbear interestat the rate prescribed by subsection (a) of K.S.A. 79-2928, andamendmentsthereto, from the due date untilpaid. In addition, there is hereby imposed upon all amounts of suchfees remaining due and unpaid after the due date a penaltyon the unpaid balance of the fees due in the amounts and percentages prescribedby K.S.A. 79-3615, and amendments thereto.
(i) Whenever any person liable to pay the fee imposed by thissection refuses or neglects to pay the fee, the amount of the fee, includingany interest or penalty, shall be collected in the manner provided by law forcollection of delinquent taxes under the Kansas retailers' sales tax act.
(j) Insofar as not inconsistent with this act, the provisions the Kansasretailers' sales tax act shall apply to the fees imposed by this section.
(k) The secretary of revenue is hereby authorized to administer and enforcethe provisions of this section and to adopt such rules andregulations as may be necessary to carry out the responsibilities of thesecretary of revenue under this section.
History: L. 1995, ch. 162, § 11;L. 1999, ch. 102, § 6;L. 2001, ch. 5, § 253; July 1.