Kansas Statutes
§ 79-3705 — Rate where article already subjected to tax
Kansas § 79-3705
This text of Kansas § 79-3705 (Rate where article already subjected to tax) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Kan. Stat. Ann. § 79-3705 (2026).
Text
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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Related
In Re Tax Appeal of Taylor Crane & Rigging, Inc.
913 P.2d 204 (Court of Appeals of Kansas, 1995)
Legislative History
L. 1937, ch. 375, § 5; May 30.
Nearby Sections
15
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Bluebook (online)
Kansas § 79-3705, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3705.