Kansas Statutes Chapter 79. Taxation § 79-34,108. Definitions

(a) “Motor fuel” means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in K.S.A. 79-3401, and amendments thereto, special fuels as defined in K.S.A. 79-3401, and amendments thereto, or liquefied petroleum gas as defined in K.S.A. 79-3490, and amendments thereto.

(b) “Commercial motor vehicle” means any of the following motor vehicles or combinations, if propelled by motor fuel and used, designed or maintained for the transportation of persons or property, and:

(c) “Interstate motor fuel user” means any person who operates or causes to be operated on highways within and without this state any commercial motor vehicle.

(d) “Highways” means the entire width between the boundary of every way publicly maintained when any part thereof is open to the use of the public for purposes of vehicular travel, including a toll highway, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.

(e) “Operations” means the operation on any highway of one or more commercial motor vehicles, whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the operator thereof.

(f) “Person” means every natural person, firm, association or corporation.

(g) “Director” means the director of taxation of this state.