Go to Previous Versions
of
this Section
2025 Kansas Statutes
Chapter 79 - Taxation
Article 33 - Cigarettes And Tobacco Products
79-3311a Stamps; minimum number of cigarettes; liability for tax.
Universal Citation:
KS Stat § 79-3311a (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
79-3311a.
Stamps; minimum number of cigarettes; liability for tax.
(a) Notwithstanding any other provision in this act, any person who purchases, possesses, uses or consumes more than 400 cigarettes in this state without the required tax indicia being affixed as herein provided shall be liable for the tax imposed by this act.
(b) The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.
History: L. 2017, ch. 96, ยง 1; June 22.
Disclaimer: These codes may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
