Kansas Statutes
Chapter 79 - Taxation
Article 37 - Kansas Compensating Tax

79-3701 Title of act. - 79-3701. Title of act. This act shall be known as...

79-3702 Definitions. - 79-3702. Definitions. For the purposes of this act: (a) "Purchase...

79-3703 Compensating use tax imposed; rate. - 79-3703. Compensating use tax imposed; rate. There is hereby levied...

79-3703a Evidence that property was sold for use in state. - 79-3703a. Evidence that property was sold for use in state....

79-3704 Exemptions. - 79-3704. Exemptions. The provisions of this act shall not apply:...

79-3705 Rate where article already subjected to tax. - 79-3705. Rate where article already subjected to tax. If any...

79-3705a Tax paid by consumer or user; duty of retailer; returns. - 79-3705a. Tax paid by consumer or user; duty of retailer;...

79-3705b Assumption of tax by retailer unlawful. - 79-3705b. Assumption of tax by retailer unlawful. It shall be...

79-3705c Collection of tax and other duties of retailers. - 79-3705c. Collection of tax and other duties of retailers. Every...

79-3705d Collection by retailer not doing business within state; permit; cancellation. - 79-3705d. Collection by retailer not doing business within state; permit;...

79-3705e Tax collected as debt owed by retailer. - 79-3705e. Tax collected as debt owed by retailer. The tax...

79-3706 Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns. - 79-3706. Time for returns and payment of tax; interest and...

79-3707 Administration of act; rules and regulations; agents and employees; bond of person subject to tax; reciprocal agreements with other states for collection of tax; deductions and compromise arrangements. - 79-3707. Administration of act; rules and regulations; agents and employees;...

79-3708 Penalties for violations. - 79-3708. Penalties for violations. Any retailer or person who fails...

79-3709 Collection procedure when tax not paid. - 79-3709. Collection procedure when tax not paid. Whenever any taxpayer...

79-3710 Disposition of moneys; compensating tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain compensating tax revenue on ut... - 79-3710. Disposition of moneys; compensating tax refund fund; credit to...

79-3711 Invalidity of part. - 79-3711. Invalidity of part. If any section, subsection, clause, sentence...

79-3712 Registration and filing information, when. - 79-3712. Registration and filing information, when. The director of taxation...

79-3713 Bond may be required. - 79-3713. Bond may be required. When in the judgment of...