79-3313. Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing. All cigarettes sold in this state shall be in packages, and each of the packages shall bear evidence of payment of the tax thereon except that any railroad or sleeping car company licensed as a retailer is hereby authorized to sell cigarettes upon its cars without affixing stamps to the packages of cigarettes provided that monthly reports and payment of the tax due is made directly to the director in the manner and under the terms provided for by the director. In addition, manufacturers are hereby authorized to distribute in the state, through their authorized representatives or wholesale dealers, free sample packages of cigarettes containing less than 20 cigarettes without affixing stamps to the packages provided that monthly reports and payment of a tax at the rates prescribed by law are made directly to the director. No wholesale dealer or manufacturers' authorized representatives shall sell or distribute cigarettes, except free sample packages, to any person in the state of Kansas not holding a dealer's license as provided in this act. Such packages of sample cigarettes shall bear the word "sample" or "not for sale" and "state tax paid" in letters easily read.
Whenever the director shall have reason to believe that any manufacturer has violated the provisions of this section or the conditions provided by the director, the director shall conduct a hearing thereon in accordance with the provisions of the Kansas administrative procedure act. If upon the basis of such hearing it appears to the satisfaction of the director that such manufacturer has violated any of the provisions of this section or the conditions provided by the director, the director is hereby authorized to suspend or revoke the authorization to the manufacturer for such period as the director determines is necessary but in no case for more than one year.
History: L. 1933, ch. 122, § 12 (Special Session); L. 1935, ch. 309, § 5; L. 1939, ch. 329, § 12; L. 1953, ch. 439, § 1; L. 1957, ch. 429, § 20; L. 1967, ch. 498, § 11; L. 1969, ch. 459, § 1; L. 1984, ch. 358, § 2; L. 1988, ch. 356, § 332; L. 2004, ch. 145, § 44; July 1, 2007.
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.