79-41a08. Tax constitutes lien on seller's property. The tax imposed by this act shall be a lien upon the business and any property of the club, drinking establishment, caterer, public venue or permit holder which may be sold. The person acquiring such business or property shall withhold a sufficient amount of the purchase price thereof to cover the amount of any taxes due and unpaid by the seller, until the seller shall furnish the purchaser with a receipt from the secretary of revenue, as herein provided, showing that such taxes have been paid. The purchaser shall be personally liable for the payment of any unpaid taxes of the seller, to the extent of the value of the business or property received by the purchaser, and if a receipt is not furnished by such seller within 20 days from the date of sale of such business or property, the purchaser shall remit the amount of such unpaid taxes to the secretary on or before the 20th day of the month succeeding that in which such purchaser acquired such business or property.
History: L. 1982, ch. 424, § 4; L. 1987, ch. 182, § 123; L. 1990, ch. 179, § 15; L. 2012, ch. 144, § 55; July 1.
Structure Kansas Statutes
Article 41a - Liquor Drink Tax
79-41a02 Imposition and rate of tax; paid by consumer and collected by seller.
79-41a03 Payment and collection of tax; bond; disposition of revenue.
79-41a04 Local alcoholic liquor fund; distribution of moneys.
79-41a05 Same; additional payments to local units, when.
79-41a06 Registration certificate required for seller.
79-41a07 Violations by seller; remedies.