Brief(1)
Taxation of Motor Vehicles. Under current law, vehicles with a gross weight of 12,001 to 20,000 pounds will come under K.S.A. 79-5105a et seq. (the tax and tags law), and will begin to be registered on a staggered basis based on the owner's last name and pay the tax in advance at the time of registration in 1999.
In 1998, such vehicles will register for the calendar year and will be billed and pay tax under K.S.A. 79-2004a (the ad valorem tax statute), but the tax will be calculated as it is under the tax and tags law.
House Sub. for Senate Sub. for S.B. 139 would continue the 1998 practice, i.e., vehicles with a gross weight of 12,001 to 20,000 pounds would have their taxes calculated under K.S.A. 79-5105a et seq. (the tax and tags law), but register on a calendar year basis and pay the tax under K.S.A. 79-2004a (the ad valorem statute).
Antique License Plates. The bill also would allow an owner of an antique vehicle to display on the vehicle a model year license plate, instead of the current distinctive plate, which contains the words "Kansas" and "antique." A person wishing to display a model year license plate on the vehicle must sign an affidavit which states that the plate is legible, serviceable, and was originally issued by the state. The plate must be inscribed with the date of the year corresponding to the model year when the vehicle was manufactured. The registration fee for the antique vehicle with such plate will be $40 and paid only once.
Background
House Sub. for Senate Sub. for S.B. 139 was requested by a member of the House Transportation Committee.
In 1997, the Legislature enacted Sub. for S.B. 332. That bill was requested by Senator Lee to address irregularities in the taxation of light trucks. Testimony at that time revealed that most of these affected vehicles were farm trucks.
The provision relating to model year license plates for antique vehicles was added by the House Committee of the Whole.
1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/fulltext-bill.html.