§ 79-3601 Title of act; additional to certain other taxes
§ 79-3602 Definitions. [See Revisor’s Note]
§ 79-3603 Retailers’ sales tax imposed; rate
§ 79-3604 Tax paid by consumer and collected by retailer; exceptions; fee
§ 79-3605 Assumption of tax by retailer unlawful
§ 79-3606 Exempt sales
§ 79-3606d Exempt sales of fencing materials and services; exemption certificate
§ 79-3606e Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate
§ 79-3606f Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate
§ 79-3607 Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing
§ 79-3608 Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts
§ 79-3609 Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain
§ 79-3610 Examination of returns; final determinations; notice; informal conferences; jeopardy assessments
§ 79-3611 Investigations and hearings
§ 79-3612 Lien upon property upon sale of business; duties and liability of purchaser
§ 79-3613 Sufficiency of notice to taxpayer
§ 79-3614 Confidentiality requirements
§ 79-3615 Interest and penalties
§ 79-3616 Bond requirements; amount
§ 79-3617 Collection of delinquent taxes; tax lien
§ 79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes
§ 79-3619 Payment, collection and accounting; rules and regulations
§ 79-3620 Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales
§ 79-3620b City bond finance fund moneys, distribution to cities
§ 79-3620d Disposition of moneys collected on Kansas state fairgrounds
§ 79-3623 Invalidity of part
§ 79-3624 Invalidity of part of 79-3621, 79-3622
§ 79-3625 Invalidity of part of 79-3619
§ 79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond
§ 79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception
§ 79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund
§ 79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes
§ 79-3644 Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue
§ 79-3645 Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims
§ 79-3646 Letter rulings issued by the department of revenue, when
§ 79-3647 Gross receipts not inclusive of water protection fees
§ 79-3648 Separate statement of tax on invoice or billing; presumption of noncollection
§ 79-3649 Sales tax liability assessments on youth sports participation fees null and void
§ 79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes
§ 79-3651 Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties
§ 79-3652 Rights and privileges of audited taxpayers
§ 79-3653 Streamlined sales tax system for the 21st century act; citation
§ 79-3654 Same; legislative findings
§ 79-3655 Same; department of revenue discussions with other states; topics included
§ 79-3656 Same; pilot projects with other states; agreements, provisions
§ 79-3657 Same; return information confidential
§ 79-3658 Same; legislative oversight committee established; composition; authorities and duties
§ 79-3659 Same; department of revenue report required
§ 79-3660 Sales taxation managed audit program; definitions
§ 79-3661 Same; authorities and duties of director of taxation
§ 79-3662 Same; selection of participants by director
§ 79-3663 Same; taxpayer duties in managed audit
§ 79-3664 Same; interest on liabilities reduced
§ 79-3665 Interstate streamlined sales tax project; participation by the department of revenue; legislative participation
§ 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
§ 79-3667 Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements
§ 79-3668 Same; taxing jurisdiction and rate database, requirements
§ 79-3669 Same; sourcing of retail sales; application of sourcing rules
§ 79-3670 Same; sourcing rules
§ 79-3672 Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions
§ 79-3673 Same; sourcing rules for sale of telecommunication services; definitions
§ 79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures
§ 79-3675 Same; confidentiality and privacy rights; requirements and procedures
§ 79-3676 Same; computation of tax by sellers
§ 79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon
§ 79-3678 Same; effective date of state or local sales or use tax rate changes for certain services
§ 79-3679 Same; online registration system for sellers; requirements
§ 79-3680 Same; amnesty for sellers who register; conditions; limitations
§ 79-3681 Same; methods of remittances
§ 79-3682 Same; citation of act; effective date
§ 79-3683 Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances
§ 79-3684 Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances
§ 79-3685 Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances
§ 79-3686 Same; bundled transactions
§ 79-3692 Exempt organization identification numbers; requirements and procedures
§ 79-3693 Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement
§ 79-3694 Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision
§ 79-3695 Rate of tax involving contracts for certain construction projects, requirements
§ 79-3696 Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature

Terms Used In Kansas Statutes > Chapter 79 > Article 36

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Chambers: A judge's office.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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, K. See Kansas Statutes 77-201
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. 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
  • seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper. 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
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.