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- K.S.A. 79-3652 · Rights and privileges of audited taxpayers.
- K.S.A. 79-3653 · Streamlined sales tax system for the 21st century act; citation.
- K.S.A. 79-3654 · Same; legislative findings.
- K.S.A. 79-3655 · Same; department of revenue discussions with other states; topics included.
- K.S.A. 79-3656 · Same; pilot projects with other states; agreements, provisions.
- K.S.A. 79-3657 · Same; return information confidential.
- K.S.A. 79-3658 · Same; legislative oversight committee established; composition; authorities and duties.
- K.S.A. 79-3659 · Same; department of revenue report required.
- K.S.A. 79-3660 · Sales taxation managed audit program; definitions.
- K.S.A. 79-3661 · Same; authorities and duties of director of taxation.
- K.S.A. 79-3662 · Same; selection of participants by director.
- K.S.A. 79-3663 · Same; taxpayer duties in managed audit.
- K.S.A. 79-3664 · Same; interest on liabilities reduced.
- K.S.A. 79-3665 · Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.
- K.S.A. 79-3666 · Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions.
- K.S.A. 79-3667 · Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.
- K.S.A. 79-3668 · Same; taxing jurisdiction and rate database, requirements.
- K.S.A. 79-3669 · Same; sourcing of retail sales; application of sourcing rules.
- K.S.A. 79-3670 · Same; sourcing rules.
- K.S.A. 79-3672 · Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.
- K.S.A. 79-3673 · Same; sourcing rules for sale of telecommunication services; definitions.
- K.S.A. 79-3674 · Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
- K.S.A. 79-3675 · Same; confidentiality and privacy rights; requirements and procedures.
- K.S.A. 79-3676 · Same; computation of tax by sellers.
- K.S.A. 79-3677 · Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.
- K.S.A. 79-3678 · Same; effective date of state or local sales or use tax rate changes for certain services.
- K.S.A. 79-3679 · Same; online registration system for sellers; requirements.
- K.S.A. 79-3680 · Same; amnesty for sellers who register; conditions; limitations.
- K.S.A. 79-3681 · Same; methods of remittances.
- K.S.A. 79-3682 · Same; citation of act; effective date.
- K.S.A. 79-3683 · Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.
- K.S.A. 79-3684 · Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.
- K.S.A. 79-3685 · Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.
- K.S.A. 79-3686 · Same; bundled transactions.
- K.S.A. 79-3692 · Exempt organization identification numbers; requirements and procedures.
- K.S.A. 79-3693 · Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement.
- K.S.A. 79-3694 · Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision.
- K.S.A. 79-3695 · Rate of tax involving contracts for certain construction projects, requirements.
- K.S.A. 79-3696 · Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.
- K.S.A. 79-3697 · State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds.
- 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. 79-3709 · 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. 79-3711 · Invalidity of part.
- K.S.A. 79-3712 · Registration and filing information, when.
- K.S.A. 79-3713 · Bond may be required.
- K.S.A. 79-4001 · General improvements for library purposes; tax levy, use of proceeds; election required.
- K.S.A. 79-4002 · Same; expenditures from fund; bonds.
- K.S.A. 79-4003 · Same; bonds to supplement special fund; election; notice; use of moneys.
- K.S.A. 79-4101 · Imposition and rate of tax.
- K.S.A. 79-4102 · Tax paid by purchaser and collected by seller.
- K.S.A. 79-4103 · Time for returns and payment of tax; forms; extension of time.
- K.S.A. 79-4104 · Notice to director of taxation when seller's license issued, revoked, suspended or expired.
- K.S.A. 79-4105 · Enforcement, collection and administration; sections applicable; "director" defined.
- K.S.A. 79-4106 · Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when.
- K.S.A. 79-4107 · Penalties for violations of act.
- K.S.A. 79-4108 · Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; remittance of revenues collected within major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds.
- K.S.A. 79-41a01 · Definitions.
- K.S.A. 79-41a02 · Imposition and rate of tax; paid by consumer and collected by seller.
- K.S.A. 79-41a03 · Payment and collection of tax; bond; disposition of revenue; remittance of revenues collected with major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds.
- K.S.A. 79-41a03a · Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales.
- K.S.A. 79-41a04 · Local alcoholic liquor fund; distribution of moneys.
- K.S.A. 79-41a05 · Same; additional payments to local units, when.
- K.S.A. 79-41a06 · Registration certificate required for seller.
- K.S.A. 79-41a07 · Violations by seller; remedies.
- K.S.A. 79-41a08 · Tax constitutes lien on seller's property.
- K.S.A. 79-41a09 · Same; refund fund established; amount maintained.
- K.S.A. 79-4216 · Mineral severance tax; definitions.
- K.S.A. 79-4217 · Mineral severance tax; imposition of tax; rate; measurement of production; exemptions.
- K.S.A. 79-4218 · Mineral severance tax; tax in addition to property tax.
- K.S.A. 79-4219 · Mineral severance tax; credit against tax.
- K.S.A. 79-4220 · Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on production, when.
- K.S.A. 79-4221 · Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest.
- K.S.A. 79-4222 · Mineral severance tax; tax withholding and remittance when title to minerals disputed.
- K.S.A. 79-4223 · Mineral severance tax; records required of mineral transporters.
- K.S.A. 79-4224 · Mineral severance tax; inspection of records by director, when; subpoena power, contempt.
- K.S.A. 79-4225 · Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns.
- K.S.A. 79-4226 · Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations.
- K.S.A. 79-4227 · Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral production education fund; distribution of revenue to counties and school districts, procedure.
- K.S.A. 79-4228 · Same; rules and regulations.
- K.S.A. 79-4229 · Same; severability clause.
- K.S.A. 79-4230 · Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment.
- K.S.A. 79-4232 · Same; abolish fund on July 1, 2016.
- K.S.A. 79-4301 · Multistate tax compact.
- K.S.A. 79-4302 · Application of multistate tax compact.
- K.S.A. 79-4303 · Multistate tax commission; representative.
- K.S.A. 79-4304 · Same; alternate representation on commission.