There is a newer version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 37. - KANSAS COMPENSATING TAX
79-3712 Registration and filing information, when.
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 business within the state of Kansas, to register and file such information as the director deems pertinent.
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