Kansas Statutes
Article 33 - Cigarettes And Tobacco Products
79-3328 Expenses of enforcement.

79-3328. Expenses of enforcement. The director is hereby authorized and instructed to pay all proper expenses incurred in the enforcement of this act and for that purpose shall present the necessary vouchers approved by him or her to the director of accounts and reports, who shall issue his or her warrants upon the state treasurer for the amount due upon such vouchers and such warrants shall be paid by the state treasurer as by law provided.
History: L. 1933, ch. 122, ยง 25 (Special Session); Jan. 1, 1934.

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.