79-3705e. Tax collected as debt owed by retailer. The tax herein required to be collected by any retailer pursuant to this act, and any tax collected by any retailer pursuant to this act, shall constitute a debt owed by the retailer to this state.
History: L. 1945, ch. 370, ยง 9; June 30.
Structure Kansas Statutes
Article 37 - Kansas Compensating Tax
79-3703 Compensating use tax imposed; rate.
79-3703a Evidence that property was sold for use in state.
79-3705 Rate where article already subjected to tax.
79-3705a Tax paid by consumer or user; duty of retailer; returns.
79-3705b Assumption of tax by retailer unlawful.
79-3705c Collection of tax and other duties of retailers.
79-3705d Collection by retailer not doing business within state; permit; cancellation.
79-3705e Tax collected as debt owed by retailer.
79-3708 Penalties for violations.
79-3709 Collection procedure when tax not paid.