KSC, TITLE 9.  TAXATION & REVENUE SHARING
 
 
Chapter 4.  Procedure and Regulation

Section 9.401.  Inspection.
Section 9.402.  Documentation.
Section 9.403.  Regulations.

      Section 9.401.  Inspection.
       Goods arriving in the State are subject to Government inspection. Regulation provides for determination of value at inspection.

      Section 9.402.  Documentation.
       Upon arrival of its vessel in the State a carrier or its agent submits to the Director a copy of a manifest, bill of lading or waybill for all goods on the vessel intended for off-loading in the State.  The consignee of the goods shall be responsible for providing the Director with a copy of invoice.  Regulation provides for other particulars of documentation.

Background
Amended by State Law 4-3.

      Section 9.403.  Regulations.
       In addition to other regulations required by this title the Director of the Department of Administration and Finance establishes regulations for the payment and collection of taxes imposed by this title, including the definition of terms consistent with this title.  Regulation may provide for:

     (1)  payment of sales tax no later than 120 days after the release of goods to a consignee;

     (2)  a presumption in favor of intended sale by certain categories of persons;

     (3)  requiring each seller of goods in the State to maintain a record of each sale he makes and to provide those records to the State;

     (4)  determination of sales value; and

     (6)  other matters necessary for an effective and fair tax collection.

Background
Amended by State Law 7-1 and State Law 7-94.
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