Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3616
Chapter Title:TAXATION
Article Title:KANSAS RETAILERS' SALES TAX
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Bond requirements; amount.
Keywords:


Body:

79-3616. Bond requirements; amount. When, in the judgment of the director of taxation after evidence is documented relating to the probable risk in the ability of the person to collect and remit taxes as required by this act, it is necessary, in order to secure the collection of any tax, penalties or interest due, or to become due, the director may require any person subject to such tax to file a bond with the director of taxation in such form and amount as the director of taxation may prescribe. In any such case, any person who is required to report and pay sales tax liability on an annual basis shall only be required to file a bond in the amount of $25.
History: L. 1937, ch. 374, 16;L. 1987, ch. 392, 1;L. 1988, ch. 389, 2; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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