79-4104. Notice to director of taxation when seller's license issued, revoked, suspended or expired. Whenever the director of alcoholic beverage control issues a retailer's, distributor's, microbrewery, microdistillery or farm winery license, the director of alcoholic beverage control shall promptly notify the director of taxation of its issuance. The notice shall include the name of the licensee and, in the case of a retailer, microbrewery, microdistillery or farm winery, the address of the licensed premises. Whenever the director of alcoholic beverage control revokes or suspends any retailer's, distributor's, microbrewery, microdistillery or farm winery license or whenever any retailer's, distributor's, microbrewery, microdistillery or farm winery license expires, the director of alcoholic beverage control shall likewise notify the director of taxation.
History: L. 1949, ch. 242, § 120; L. 1983, ch. 161, § 25; L. 1987, ch. 182, § 115; L. 1987, ch. 182, § 116; L. 2012, ch. 144, § 48; July 1.
Structure Kansas Statutes
Article 41 - Liquor Enforcement Tax
79-4101 Imposition and rate of tax.
79-4102 Tax paid by purchaser and collected by seller.
79-4103 Time for returns and payment of tax; forms; extension of time.
79-4104 Notice to director of taxation when seller's license issued, revoked, suspended or expired.
79-4105 Enforcement, collection and administration; sections applicable; "director" defined.