State v. Ruiz

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 123,260 STATE OF KANSAS, Appellant, v. MARIA ACADIA RUIZ, Appellee. SYLLABUS BY THE COURT 1. The Kansas Department of Revenue does not have an "interest" in unremitted sales taxes collected by retailers under the Kansas Retailers' Sales Tax Act, K.S.A. 79- 3601 et seq., and is thus not an "owner" of those unremitted taxes for purposes of K.S.A. 2022 Supp. 21-5801. 2. For purposes of K.S.A. 2022 Supp. 21-5801, a retailer does not exert unauthorized control over collected sales taxes by failing to remit them at the time mandated by K.S.A. 79-3607.…