Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-3705b Assumption of tax by retailer unlawful
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79-3705b. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer…
K.S.A. 79-3705c Collection of tax and other duties of retailers
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79-3705c. Collection of tax and other duties of retailers. Every retailer doing business in this state and making sales of tangible personal property for use, storage or consumption in this state, not exempted under the provisions of this act, shall at the time of making such sal…
K.S.A. 79-3705d Collection by retailer not doing business within state; permit; cancellation
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79-3705d. Collection by retailer not doing business within state; permit; cancellation. The secretary of revenue or the secretary's designee may upon application, authorize the collection of the tax herein imposed by any retailer not doing business within this state. Such retaile…
K.S.A. 79-3705e Tax collected as debt owed by retailer
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79-3705e. Tax collected as debt owed by retailer. The tax herein required to be collected by any retailer pursuant to this act, and any tax collected by any retailer pursuant to this act, shall constitute a debt owed by the retailer to this state. History: L. 1945, ch. 370, § 9; …
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
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79-3706. Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns. (a) Each retailer or person subject to the provisions of this act shall make remittances of the tax imposed by K.S.A. 79-3703, and a…
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.
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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. (a) The director of taxation shall administer and enforce this act. T…
K.S.A. 79-3708 Penalties for violations
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79-3708. Penalties for violations. Any retailer or person who fails to make a return, or to pay any tax herein provided, or who makes a false or fraudulent return, or who willfully violates any regulation of the director for the enforcement and administration of this act, or aids…
K.S.A. 79-3708a Repealed
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79-3708a. History: L. 1945, ch. 370, § 13; L. 1988, ch. 356, § 344; Repealed, L. 1992, ch. 198, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived…
K.S.A. 79-3709 Collection procedure when tax not paid
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79-3709. Collection procedure when tax not paid. Whenever any taxpayer or person liable to pay any tax provided by this act refuses or neglects to pay the same, the amount thereof, including any interest or penalty, shall be collected in the manner provided by K.S.A. 79-3617. His…
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.
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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. (a) All revenue …
K.S.A. 79-3710a Repealed
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79-3710a. History: L. 1937, ch. 375, § 10; L. 1941, ch. 385, § 1; L. 1957, ch. 429, § 33; L. 1958, ch. 31, § 4 (Special Session); L. 1965, ch. 530, § 3; L. 1967, ch. 502, § 2; L. 1989, ch. 209, § 62; L. 1993, ch. 213, § 6; L. 1998, ch. 17, § 10; L. 2001, ch. 167, § 12; L. 2001, c…
K.S.A. 79-3711 Invalidity of part
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79-3711. Invalidity of part. If any section, subsection, clause, sentence or phrase of this act is for any reason held to be unconstitutional and invalid, such decision shall not affect the validity of the remaining portion of this act. History: L. 1937, ch. 375, § 11; May 30. Pr…
K.S.A. 79-3712 Registration and filing information, when
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79-3712. Registration and filing information, when. The director of taxation may require any retailer, vendor, user or consumer of tangible personal property, incurring compensating (use) tax liability under article 37, chapter 79, Kansas Statutes Annotated, prior to engaging in …
K.S.A. 79-3713 Bond may be required
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79-3713. Bond may be required. When in the judgment of the director of taxation, it is necessary, in order to secure the collection of any tax, penalties or interest, due, or to become due, under article 37, chapter 79, Kansas Statutes Annotated, he or she may require any person …
Repealed
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[Repealed or reserved.]
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[Repealed or reserved.]
Repealed
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[Repealed or reserved.]
K.S.A. 79-3817 Repealed
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79-3817. History: L. 1941, ch. 386, § 1; L. 1947, ch. 465, § 1; L. 1949, ch. 243, § 2; Repealed, L. 1993, ch. 234, § 5; July 1. Revisor's Note: Later act, see 41-501 et seq. CASE ANNOTATIONS 1. Contract carrier's employee not employee as subcontractor of malt beverage distributor…
K.S.A. 79-3818 Repealed
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79-3818. History: L. 1941, ch. 386, § 2; L. 1947, ch. 466, § 1; L. 1970, ch. 188, § 2; L. 1977, ch. 167, § 3; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF ST…
K.S.A. 79-3819 Repealed
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79-3819. History: L. 1941, ch. 386, § 3; L. 1987, ch. 182, § 142; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-3820 Repealed
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79-3820. History: L. 1941, ch. 386, § 4; Repealed, L. 1968, ch. 381, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents U…
K.S.A. 79-3824 Repealed
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79-3824. History: L. 1941, ch. 386, § 8; L. 1962, ch. 45, § 1; L. 1972, ch. 342, § 115; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…
K.S.A. 79-3825 Repealed
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79-3825. History: L. 1941, ch. 386, § 9; L. 1972, ch. 342, § 116; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-3826 Repealed
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79-3826. History: L. 1941, ch. 386, § 10; L. 1953, ch. 451, § 1; L. 1978, ch. 189, § 8; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…
K.S.A. 79-3827 Repealed
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79-3827. History: L. 1941, ch. 386, § 11; L. 1968, ch. 381, § 1; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…
K.S.A. 79-3828 Repealed
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79-3828. History: L. 1941, ch. 386, § 12; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3829 Repealed
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79-3829. History: L. 1941, ch. 386, § 13; L. 1957, ch. 429, § 34; L. 1965, ch. 530, § 4; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…
K.S.A. 79-3832 Repealed
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79-3832. History: L. 1941, ch. 386, § 16; L. 1973, ch. 106, § 29; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-3833 Repealed
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79-3833. History: L. 1941, ch. 386, § 17; L. 1978, ch. 189, § 9; L. 1987, ch. 182, § 140; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…
K.S.A. 79-3834 Repealed
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79-3834. History: L. 1941, ch. 386, § 18; L. 1978, ch. 189, § 10; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-3835 Repealed
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79-3835. History: L. 1941, ch. 386, § 19; L. 1943, ch. 290, § 10; L. 1953, ch. 451, § 2; L. 1957, ch. 429, § 35; L. 1972, ch. 342, § 117; L. 1978, ch. 189, § 11; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archiv…
K.S.A. 79-3836 Repealed
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79-3836. History: L. 1941, ch. 386, § 20; Repealed, L. 1993, ch. 234, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3837 Transferred.
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79-3837. Revisor's Note: Section transferred to 41-2713. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
K.S.A. 79-3838 Repealed
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79-3838. History: L. 1951, ch. 501, § 1; Repealed, L. 1953, ch. 451, § 4; April 8. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-3839 Transferred.
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79-3839. Revisor's Note: Section transferred to 41-2714. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws …
Repealed
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[Repealed or reserved.]
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[Repealed or reserved.]
K.S.A. 79-3901 Repealed
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79-3901. History: L. 1941, ch. 387, § 1; Repealed, L. 1988, ch. 391, § 2; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Do…
K.S.A. 79-3902 Repealed
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79-3902. History: L. 1941, ch. 387, § 2; L. 1945, ch. 371, § 1; Repealed, L. 1988, ch. 391, § 2; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…
K.S.A. 79-3906 Repealed
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79-3906. History: L. 1941, ch. 387, § 6; L. 1943, ch. 311, § 1; Repealed, L. 1988, ch. 391, § 2; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…
K.S.A. 79-3907 Repealed
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79-3907. History: L. 1941, ch. 387, § 7; L. 1980, ch. 308, § 32; Repealed, L. 1988, ch. 391, § 2; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…
K.S.A. 79-3911 Repealed
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79-3911. History: L. 1945, ch. 371, § 2; Repealed, L. 1988, ch. 391, § 2; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Do…
K.S.A. 79-4001 General improvements for library purposes; tax levy, use of proceeds; election required
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79-4001. General improvements for library purposes; tax levy, use of proceeds; election required. Any municipality, as the same is defined in K.S.A. 10-1101, is hereby authorized to make an annual tax levy not to exceed two mills for the purpose of creating and providing a specia…
K.S.A. 79-4002 Same; expenditures from fund; bonds
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79-4002. Same; expenditures from fund; bonds. At any time after fifty percent of the amount proposed to be raised has been collected the governing body of the municipality may make expenditures from the fund for architectural or engineering services, for the purchase of ground, f…
K.S.A. 79-4003 Same; bonds to supplement special fund; election; notice; use of moneys
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79-4003. Same; bonds to supplement special fund; election; notice; use of moneys. Whenever a majority of the electors voting at a bond election in any municipality, as the same is defined in K.S.A. 10-1101, shall vote in favor of the issuance of bonds of such municipality for the…
K.S.A. 79-4101 Imposition and rate of tax
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79-4101. Imposition and rate of tax. (a) For the purpose of providing revenue which may be used by the state, counties and cities in the enforcement of the provisions of this act, from and after the effective date of this act, for the privilege of engaging in the business of sell…
K.S.A. 79-4101a Repealed
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79-4101a. History: L. 1949, ch. 242, § 117; L. 1958, ch. 35, § 1 (Special Session); L. 1965, ch. 536, § 1; L. 1983, ch. 161, § 22; Repealed, L. 1984, ch. 363, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC M…
K.S.A. 79-4102 Tax paid by purchaser and collected by seller
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79-4102. Tax paid by purchaser and collected by seller. The tax levied under K.S.A. 79-4101, and amendments thereto, shall be paid by the consumer or user to the retailer, microbrewery, microdistillery or farm winery or by the club, drinking establishment, public venue or caterer…
K.S.A. 79-4103 Time for returns and payment of tax; forms; extension of time
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79-4103. Time for returns and payment of tax; forms; extension of time. On or before the 25th day of each calendar month, every person engaged in the business of selling alcoholic liquor at retail, every microbrewery selling beer to consumers, every microdistillery selling spirit…
K.S.A. 79-4104 Notice to director of taxation when seller's license issued, revoked, suspended or expired
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79-4104. Notice to director of taxation when seller's license issued, revoked, suspended or expired. Whenever the director of alcoholic beverage control issues a retailer's, distributor's, microbrewery, microdistillery or farm winery license, the director of alcoholic beverage co…