79-3312. Redemption of stamps. The director shall redeem any unused stamps that any wholesale dealer presents for redemption within six months after the purchase thereof, at the face value less 0.55% thereof if such stamps have been purchased from the director and are whole, complete stamps. The director shall prepare a voucher showing the net amount of such refund due, and the director of accounts and reports shall draw a warrant on the state treasurer for the same. Wholesale dealers shall be entitled to a refund of the tax paid on cigarettes which have become unfit for sale upon proof thereof less 0.55% of such tax.
History: L. 1935, ch. 309, § 4; L. 1939, ch. 329, § 11; L. 1957, ch. 505, § 3; L. 1964, ch. 37, § 3 (Budget Session); L. 1967, ch. 498, § 9; L. 1970, ch. 396, § 3; L. 1971, ch. 315, § 2; L. 1983, ch. 329, § 5; L. 1985, ch. 327, § 3; L. 2002, ch. 185, § 4; L. 2015, ch. 99, § 32; L. 2017, ch. 96, § 9; June 22.
Structure Kansas Statutes
Article 33 - Cigarettes And Tobacco Products
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.
79-3311a Stamps; minimum number of cigarettes; liability for tax.
79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
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.
79-3334 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.
79-3396 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.