On or before each December 1, the secretary of revenue shall determine the amount of the total revenues received by the secretary from the taxes imposed pursuant to articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto and deposited in the state treasury and credited to the state general fund during the preceding fiscal year, which are attributable to the retail sale of aviation fuel.
K.S.A. 75-5152