79-4105. Enforcement, collection and administration; sections applicable; "director" defined. The provisions of K.S.A. 75-5133, 79-3605, 79-3609, 79-3610, 79-3611, 79-3612, 79-3613, 79-3615, 79-3617 and 79-3619, and amendments thereto, relating to enforcement, collection and administration, insofar as practicable, shall have full force and effect with respect to taxes imposed under the provisions of K.S.A. 79-4101 to 79-4104, inclusive, and amendments thereto. Wherever the word "director" is used in such statutes it shall be construed to mean, for the purposes of this act, the director of taxation. The provisions of K.S.A. 74-2422, 74-2425, 74-2426 and 74-2427, and amendments thereto, relating to the approval of rules and regulations, and the adoption of uniform rules and regulations for such hearings and for appeals from orders of the director of taxation and prescribing the duties of county attorneys with respect to such appeals, insofar as practicable, shall have full force and effect with respect to taxes imposed by, and proceedings under, the provisions of K.S.A. 79-4101 to 79-4108, inclusive, and amendments thereto.
History: L. 1949, ch. 242, § 121; L. 2005, ch. 110, § 8; 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.