Kansas Statutes
Article 33 - Cigarettes And Tobacco Products
79-33,100 Exceptions to applicability of act; compacts.

79-33,100. Exceptions to applicability of act; compacts. (a) No provisions of this act shall: (1) Be deemed to amend or modify any compact described in K.S.A. 79-3323(a), and amendments thereto; or (2) be enforced in a manner which would cause the state to breach the terms of any compact described in K.S.A. 79-3323(a), and amendments thereto.
(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 24; June 22.

Structure Kansas Statutes

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 and permit fees and bond; qualifications for license.

79-3306 License; application forms; issuance.

79-3309 Suspension or revocation of license.

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 Penalties.

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.

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.