41-502. Collection and payment of tax. The secretary of revenue shall prescribe, by rules and regulations adopted pursuant to K.S.A. 41-210, and amendments thereto, and designed to protect the revenue of this state, a method of reporting, paying and collecting the tax imposed by K.S.A. 41-501, and amendments thereto, other than the affixture to original packages of alcoholic liquor of stamps or other visible evidence of the payment of such tax. Such tax shall be paid on or before the 15th day of the calendar month next succeeding the month in which the distributor acquires possession of alcoholic liquors made taxable by the provisions of K.S.A. 41-501, and amendments thereto. The reporting and payment thereof within the time prescribed by this section and in the manner prescribed by the rules and regulations shall constitute a compliance with the provisions of K.S.A. 41-501, and amendments thereto.
History: L. 1949, ch. 242, § 54; L. 1953, ch. 238, § 7; L. 1958, ch. 14, § 3 (Special Session); L. 1973, ch. 200, § 1; L. 1983, ch. 161, § 13; L. 1985, ch. 170, § 11; L. 1989, ch. 146, § 4; L. 1993, ch. 20, § 8; July 1.
Structure Kansas Statutes
Chapter 41 - Intoxicating Liquors And Beverages
Article 5 - Gallonage Tax; Collection And Disposition
41-501a Tax on liquor being delivered to federal area.
41-502 Collection and payment of tax.
41-507 Alcoholic liquor tax refund fund; use.
41-508 Possession of untaxed liquor by retailer; penalty.
41-510 Credit for spirits sold to federal military installation.
41-511 Reports of alcoholic liquor shipped into the state; contents; penalties; confidentiality.