Kansas Statutes Chapter 79. Taxation § 79-3491. Purpose of tax

The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacing and repairing the public highways, including the payment of bonds heretofore issued for highways included in the state system of the state, and the cost and expenses of the department of revenue of this state and its agents and employees incurred in administration and enforcement of this act and for no other purpose whatever.