Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3649
Sales tax liability assessments on youth sports participation fees null and void
Official textksrevisor.govlast amended
Any determination or assessment of sales tax liability against any youth recreation organization described in subsection (m) of K.S.A. 79-3603 , and amendments thereto, for payment of sales tax imposed thereunder which was made or levied prior to the effective date of this act is hereby declared to be null and void.
Amendment history
L. 1994, ch. 198, § 2; July 1.
Source: view the official text
In this article (40 sections)
- 79-3630 · Authorization to enjoin certain persons from engaging in…
- 79-3631 · Use of courts for purpose of enforcement of certain…
- 79-3632 · Repealed
- 79-3633 · Repealed
- 79-3634 · Repealed
- 79-3635 · Repealed
- 79-3636 · Repealed
- 79-3637 · Repealed
- 79-3638 · Repealed
- 79-3639 · Repealed
- 79-3639a · Repealed
- 79-3640 · Refund of sales tax paid upon property or services purchased…
- 79-3641 · Repealed
- 79-3642 · Expired
- 79-3643 · Personal liability for individuals responsible for collection…
- 79-3644 · Payment of local and state sales and compensating taxes on…
- 79-3645 · Refund of sales tax paid upon seeds, fertilizers,…
- 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…
- 79-3649 · Sales tax liability assessments on youth sports participation…
- 79-3650 · Direct refunds of sales tax, when; over-collected sales or…
- 79-3651 · Presumptions relating to exemption certificates; form of…
- 79-3652 · Rights and privileges of audited taxpayers
- 79-3653 · Streamlined sales tax system for the 21st century act;…
- 79-3654 · Same; legislative findings
- 79-3655 · Same; department of revenue discussions with other states;…
- 79-3656 · Same; pilot projects with other states; agreements, provisions
- 79-3657 · Same; return information confidential
- 79-3658 · Same; legislative oversight committee established;…
- 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…
- 79-3666 · Streamlined sales and use tax agreement conformity act; state…
- 79-3667 · Same; liability for errors in sales tax collection of sellers…
- 79-3668 · Same; taxing jurisdiction and rate database, requirements