Kansas Statutes
Article 33 - Cigarettes And Tobacco Products
79-3336 Conviction for violation; defined.

79-3336. Conviction for violation; defined. For the purpose of determining whether a conviction is a first, second, third or subsequent conviction in sentencing under this act:
(a) "Conviction" or "convicted" includes being convicted of a violation of this act or entering into a diversion or deferred judgment agreement in lieu of further criminal proceedings on a complaint alleging a violation of this act;
(b) "conviction" or "convicted" includes being convicted of a violation of a law of another state or the United States, which prohibits the acts that this act prohibits or entering into a diversion or deferred judgment agreement in lieu of further criminal proceedings in a case alleging a violation of such law;
(c) only convictions occurring in the immediately preceding five years beginning on July 1, 2017, shall be taken into account, but the court may consider other prior convictions in determining the sentence to be imposed within the limits provided for a first, second, third or subsequent offense, whichever is applicable; and
(d) it is irrelevant whether an offense occurred before or after conviction for a previous offense.
(e) 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 2; 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.