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  2. U.S. State Codes
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  4. Kansas
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  6. Chapter 79 TAXATION
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  8. Article 37 KANSAS COMPENSATING TAX


Article 37 KANSAS COMPENSATING TAX


  • 79-3701 Title of act.
  • 79-3702 Definitions.
  • 79-3703 Compensating use tax imposed; rate.
  • 79-3703a Evidence that property was sold for use in state.
  • 79-3704 Exemptions.
  • 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.
  • 79-3706 Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns.
  • 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.
  • 79-3708 Penalties for violations.
  • 79-3709 Collection procedure when tax not paid.
  • 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 utility sales.
  • 79-3711 Invalidity of part.
  • 79-3712 Registration and filing information, when.
  • 79-3713 Bond may be required.
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