Article 37 - KANSAS COMPENSATING TAX

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