Kansas Compensating Tax

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  2. Kansas Statutes
  3. Taxation
  4. Kansas Compensating Tax

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Section
79-3701

Title of act.

Section
79-3702

Definitions.

Section
79-3703

Compensating use tax imposed; rate.

Section
79-3703a

Evidence that property was sold for use in state.

Section
79-3704

Exemptions.

Section
79-3705

Rate where article already subjected to tax.

Section
79-3705a

Tax paid by consumer or user; duty of retailer; returns.

Section
79-3705b

Assumption of tax by retailer unlawful.

Section
79-3705c

Collection of tax and other duties of retailers.

Section
79-3705d

Collection by retailer not doing business within state; permit; cancellation.

Section
79-3705e

Tax collected as debt owed by retailer.

Section
79-3706

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

Section
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.

Section
79-3708

Penalties for violations.

Section
79-3709

Collection procedure when tax not paid.

Section
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.

Section
79-3711

Invalidity of part.

Section
79-3712

Registration and filing information, when.

Section
79-3713

Bond may be required.