Kan. Stat. § 79-3492a
Alternatively to the methods otherwise set forth in this act, upon application to the director on forms prescribed by the director, the tax may be computed on a mileage basis by an LP-gas user. For the purpose of determining the amount of the tax computed on such basis, the number of gallons of LP-gas used on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon which a gallon of LP-gas would propel motor vehicles:
Gross weight | |
6,000 pounds or less | 12 miles per gallon |
More than 6,000 pounds and not more than 12,000 pounds | 10 miles per gallon |
More than 12,000 pounds and not more than 24,000 pounds | 7 miles per gallon |
More than 24,000 pounds and not more than 42,000 pounds | 6 miles per gallon |
More than 42,000 pounds and not more than 66,000 pounds | 4 miles per gallon |
More than 66,000 pounds | 3 miles per gallon |
The director shall issue special permit decals for each motor vehicle authorized to pay the tax on a mileage basis.
K.S.A. 79-3492a