§ 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 sale
§ 79-3711 Invalidity of part
§ 79-3712 Registration and filing information, when
§ 79-3713 Bond may be required
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Terms Used In Kansas Statutes > Chapter 79 > Article 37 - Kansas Compensating Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • road: include public bridges and may be construed to be equivalent to "county way" "county road" "common road" "state road" and "territorial road. See Kansas Statutes 77-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201