Article

Kansas Compensating Tax

K.S.A. 79-3701— Title of act
K.S.A. 79-3702— Definitions
K.S.A. 79-3703— Compensating use tax imposed; rate
K.S.A. 79-3703a— Evidence that property was sold for use in state
K.S.A. 79-3704— Exemptions
K.S.A. 79-3705— Rate where article already subjected to tax
K.S.A. 79-3705a— Tax paid by consumer or user; duty of retailer; returns
K.S.A. 79-3705b— Assumption of tax by retailer unlawful
K.S.A. 79-3705c— Collection of tax and other duties of retailers
K.S.A. 79-3705d— Collection by retailer not doing business within state; permit; cancellation
K.S.A. 79-3705e— Tax collected as debt owed by retailer
K.S.A. 79-3706— Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns
K.S.A. 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
K.S.A. 79-3708— Penalties for violations
K.S.A. 79-3708a— Repealed
K.S.A. 79-3709— Collection procedure when tax not paid
K.S.A. 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
K.S.A. 79-3710a— Repealed
K.S.A. 79-3711— Invalidity of part
K.S.A. 79-3712— Registration and filing information, when
K.S.A. 79-3713— Bond may be required