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Kansas Statutes

Article 37

Kansas Compensating Tax

79-3701Title of act 79-3702Definitions 79-3703Compensating use tax imposed; rate 79-3703aEvidence that property was sold for use in state 79-3704Exemptions 79-3705Rate where article already subjected to tax 79-3705aTax paid by consumer or user; duty of retailer; returns 79-3705bAssumption of tax by retailer unlawful 79-3705cCollection of tax and other duties of retailers 79-3705dCollection by retailer not doing business within state; permit; cancellation 79-3705eTax collected as debt owed by retailer 79-3706Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns 79-3707Administration 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 79-3708Penalties for violations 79-3709Collection procedure when tax not paid 79-3710Disposition 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 79-3711Invalidity of part 79-3712Registration and filing information, when 79-3713Bond may be required