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AN ACT relating to sales taxation; concerning refunds of tax paid upon
  certain sales of motor vehicles.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  (a) Upon application to the director of taxation upon forms
devised and provided therefor accompanied by any additional documen-
tation required by the director, a portion of the sales tax paid pursuant
to the purchase of a motor vehicle which replaces a motor vehicle sold at
an isolated or occasional sale occurring within 30 days prior or subsequent
to the date of such purchase shall be refunded. The amount of such
refund shall be equal to the gross receipts received from the sale of the
replaced motor vehicle multiplied by the applicable sales tax rate. All
refunds shall be paid from the sales tax refund fund upon warrants of the
director of accounts and reports issued pursuant to vouchers approved
by the director.
  (b)  The provisions of this section shall be deemed to be supplemental
to the Kansas retailers' sales tax act.
  Sec. 2.  This act shall take effect and be in force from and after its
publication in the statute book.