Kansas Statutes
§ 79-3402 — Purpose of tax
The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacing and repairing the public highways, including the payment of bonds issued for highways included in the state system of this state, and the cost and expenses of the director of taxation and the director's agents and employees incurred in administration and enforcement of this act and for no other purpose whatever.
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Related
Winnebago Tribe of Nebraska v. Kline
150 P.3d 892 (Supreme Court of Kansas, 2007)
SAC and Fox Nation v. Pierce
213 F.3d 566 (Tenth Circuit, 2000)
Southeast Kansas Landowners Ass'n v. Kansas Turnpike Authority
582 P.2d 1123 (Supreme Court of Kansas, 1978)
Attorney General Opinion No.
(Kansas Attorney General Reports, 2010)
Legislative History
L. 1933, ch. 317, § 2; L. 1995, ch. 262, § 25; July 1.