79-3326. Duties of director; enforcement of act. The director of taxation shall administer and enforce the provisions of this act, and to require such reports, make such investigations and take such other action as the director deems necessary or suitable to that end. For the purpose of ascertaining the correctness of any return or making an estimate of the tax due for any taxpayer or person, the director or the director's designee has the power to examine any books, papers, records or memoranda bearing upon the matters required to be included in the return or report. The secretary of revenue shall adopt rules and regulations for the administration of this act. For the purpose of enforcing this act the director may call to the director's aid any law enforcement officer of this state to prosecute all violators of any of the provisions of this act. The police of any city shall have the right to inspect all premises, records and invoices pertaining to the wholesale distribution, retail sale or sampling of cigarettes or tobacco products within the city at all reasonable times. All agents and representatives designated by the director are hereby invested with all the powers of peace and police officers within the state of Kansas in the enforcement of the provisions of this act throughout the state.
History: L. 1933, ch. 122, § 23 (Special Session); L. 1935, ch. 309, § 10; L. 1939, ch. 329, § 22; L. 1967, ch. 498, § 18; L. 1972, ch. 342, § 106; L. 1996, ch. 214, § 11; L. 2017, ch. 96, § 15; 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.