There Is a Newer Version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 37. - KANSAS COMPENSATING TAX
79-375e Tax collected as debt owed by retailer.
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.
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