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2011 Kansas Code
Chapter 79. - TAXATION
Article 37. - KANSAS COMPENSATING TAX
79-3705 Rate where article already subjected to tax.

79-3705. Rate where article already subjected to tax. If any article of tangible personal property has already been subjected to a tax by this or any other state in respect to its sale or use in an amount less than the tax imposed by this act, the provisions of this act shall apply, but at a rate measured by the difference only between the rate herein fixed and the rate by which the previous tax upon the sale or use was computed.

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