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2023 Kansas Statutes
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 fees and bond; disqualifications for issuance or renewal of license.
- 79-3306 License; application forms; issuance.
- 79-3309 Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions.
- 79-3310 Tax on cigarettes imposed; rates.
- 79-3310c Inventory tax on cigarettes; procedures for payment.
- 79-3311 Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
- 79-3311a Stamps; minimum number of cigarettes; liability for tax.
- 79-3312 Redemption of stamps.
- 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.
- 79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
- 79-3321 Unlawful acts.
- 79-3322 Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and abetting; referral to attorney general or proper county or district attorney.
- 79-3323 Contraband goods; seizure.
- 79-3324a Contraband goods; seizure and sale; disposition of proceeds.
- 79-3326 Duties of director; enforcement of act.
- 79-3328 Expenses of enforcement.
- 79-3329 Unconstitutionality of part.
- 79-3333 Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; 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; penalties.
- 79-3336 Conviction for violation; defined.
- 79-3371 Tax on privilege of selling tobacco products.
- 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.
- 79-3377 Certain records required of distributor; access to premises.
- 79-3378 Monthly tax returns; remittance of tax; deficiencies.
- 79-3379 Refunds and credits of tax.
- 79-3387 Disposition of revenues.
- 79-3388 Tobacco products not exempt from sales tax.
- 79-3391 Administrative fines; cigarette and tobacco products regulation fund created; expenditures.
- 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.
- 79-3399 Tax on electronic cigarettes imposed; rates; inventory tax.
- 79-33,100 Exceptions to applicability of act; compacts.
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