Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 2. Imposition of Tax.1

Section 7362

7362. Levy of tax; rack removal. The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.

Legal incidence of Kansas motor fuel excise tax on distributor.—U.S. Supreme Court held that Kansas motor fuel tax imposed on the receipt of fuel by distributors was a nondiscriminatory tax imposed on an off-reservation transaction between non-Indians and did not violate the Indian nation's sovereignty. The Kansas statute was dispositive that the legal incidence of the tax was on the distributor, and, even if the Kansas statute did not explicitly state the legal incidence was on the distributor, the Court would look to who was liable for the tax to decide who bears the legal incidence of the tax. Wagnon v. Prairie Band Potawatomi Nation, (2005) 546 U.S. 95.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.