There Is a Newer Version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 33 CIGARETTES AND TOBACCO PRODUCTS
- 79-3301. Definitions.
- 79-3302. Title and purpose of act.
- 79-3303. Licenses and permits; requirements relating to vending machines.
- 79-3304. License and permit fees and bond; qualifications for license.
- 79-3305
- 79-3306. License; application forms; issuance.
- 79-3307
- 79-3308
- 79-3309. Suspension or revocation of license.
- 79-3310. Tax on cigarettes imposed; rates.
- 79-3310a
- 79-3310b
- 79-3310c. Inventory tax on cigarettes; procedures for payment.
- 79-3311. Stamps and meter imprints; sale; discount; corporate surety bond; tax meter, use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
- 79-3312. Redemption of stamps and meter imprints.
- 79-3312a. Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
- 79-3313. Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
- 79-3314
- 79-3315
- 79-3316. Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
- 79-3317
- 79-3318
- 79-3319
- 79-3320
- 79-3321. Unlawful acts.
- 79-3322. Penalties.
- 79-3323. Contraband goods; seizure.
- 79-3324
- 79-3324a. Contraband goods; seizure and sale; disposition of proceeds.
- 79-3325
- 79-3326. Duties of director; enforcement of act.
- 79-3327
- 79-3327a
- 79-3328. Expenses of enforcement.
- 79-3329. Unconstitutionality of part.
- 79-3330
- 79-3331
- 79-3332
- 79-3333. Sale of cigarettes; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties.
- 79-3334. Active cigarette and tobacco licensees, list.
- 79-3335. Counterfeit cigarettes; seizure.
- 79-3336 to 79-3350. Reserved.
- 79-3351 to 79-3369
- 79-3370
- 79-3371. Tax on privilege of selling tobacco products.
- 79-3372
- 79-3373. Distributor's license.
- 79-3374. License fees; surety bond; application for each place of business.
- 79-3375. Issuance, expiration and display of licenses; license not transferable.
- 79-3376
- 79-3377. Certain records required of distributor; access to premises.
- 79-3378. Monthly tax returns; remittance of tax; deficiencies.
- 79-3379. Refunds and credits of tax.
- 79-3380
- 79-3381
- 79-3382
- 79-3383
- 79-3384
- 79-3385
- 79-3386
- 79-3387. Disposition of revenues.
- 79-3388. Tobacco products not exempt from sales tax.
- 79-3389. Reserved.
- 79-3390
- 79-3391. Administrative fines; cigarette and tobacco products regulation fund created.
- 79-3392. Application of certain laws to taxes under act.
- 79-3393. Cigarette or tobacco infraction; procedure.
- 79-3394. Use of minors to determine compliance, limitations.
- 79-3395. Cigarettes imported into the United States; certain information to be filed with the director.
- 79-3396. Failure to file; penalty.
- 79-3397. Enforcement of act; civil liability for violation of act.
- 79-3398. Exceptions to applicability of act.
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