41-510. Credit for spirits sold to federal military installation. (a) Notwithstanding the provisions of K.S.A. 41-501, and amendments thereto, any distributor may claim and receive from the director a credit for taxes imposed by K.S.A. 41-501, and amendments thereto, on spirits sold to a federal military installation in a federal area.
(b) This section shall be part of and supplemental to the Kansas liquor control act.
History: L. 1989, ch. 91, ยง 3; 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.