Session of 1997
HOUSE BILL No. 2511
By Committee on Taxation
9 AN ACT relating to taxation; imposing an excise tax upon the privilege
10 of transporting freight by railroad in this state.
12 Be it enacted by the Legislature of the State of Kansas:
13 Section 1. (a) For the privilege of engaging in the business of trans-
14 porting freight by rail in this state, there is hereby levied an excise tax on
15 each railroad transporting freight in the state of Kansas. Such tax shall be
16 levied at the rate of $.075 for each train mile operated by such railroad
17 in the state and $100 for each public grade crossing on the line of such
18 railroad in the state. Such tax shall be independent of any assessment of
19 costs for benefits received by the railroad from projects for the construc-
20 tion, rehabilitation, relocation or modification of railroad grade separation
21 facilities. The department of revenue shall collect the tax due pursuant
22 to this section from each railroad transporting freight within the state.
23 (b) Commencing October 1, 1998, and each October 1 thereafter
24 each such railroad shall submit to the department of revenue a report of
25 the railroad's total train miles operated within the state during the pre-
26 vious July 1 through June 30 and the number of public grade crossings
27 on the railroad's line in the state at the close of the previous year. Com-
28 mencing October 1, 1998, all taxes shall be due on the date of reporting
29 and shall be delinquent if not paid on a quarterly basis commencing No-
30 vember 1, 1998 and each quarter thereafter.
31 (c) As used in this section, ``train mile'' means each mile traveled by
32 a train in this state regardless of the number of cars in such train.
33 (d) The director of taxation shall remit all revenues collected from
34 the tax imposed by this section to the state treasurer. The state treasurer
35 shall deposit the entire remittance in the state treasury and credit it to
36 the grade crossing fund created by section 2.
37 (e) The secretary of revenue shall administer and enforce the provi-
38 sions of this section and shall adopt such rules and regulations as the
39 secretary determines necessary for that purpose.
40 Sec. 2. There is hereby created the grade crossing protection fund
41 in the state treasury. Moneys credited to the fund shall be expended only
42 for the cost of construction and maintenance of overpasses, underpasses
43 and automatic railroad grade crossing measures or devices. Expenditures
1 from the fund shall be made in accordance with appropriation acts upon
2 warrants of the director of accounts and reports issued pursuant to vouch-
3 ers approved by the secretary of transportation or a person designated by
4 the secretary.
5 Sec. 3. This act shall take effect and be in force from and after its
6 publication in the statute book.