Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3656
Same; pilot projects with other states; agreements, provisions
The department is authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose.
# (a)
Agreements to participate in the test shall establish provisions for the administration, imposition and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated.
# (b)
Parties to the agreements are excused from complying with the provisions of articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in K.S.A. 79-3657 , and amendments thereto.
# (c)
Agreements authorized under this section shall terminate no later than December 31, 2001.
Amendment history
L. 2000, ch. 140, § 16; July 1.
Source: view the official text
In this article (40 sections)
- 79-3637 · Repealed
- 79-3638 · Repealed
- 79-3639 · Repealed
- 79-3639a · Repealed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- 79-3641 · Repealed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
- 79-3669 · Same; sourcing of retail sales; application of sourcing rules
- 79-3670 · Same; sourcing rules
- 79-3671 · Repealed
- 79-3672 · Same; advertising and promotional direct mail and other…
- 79-3673 · Same; sourcing rules for sale of telecommunication services;…
- 79-3674 · Same; bad debt deductions from uncollectable taxable sales;…
- 79-3675 · Same; confidentiality and privacy rights; requirements and…