79-41a09. Same; refund fund established; amount maintained. There is hereby established in the state treasury the local alcoholic liquor refund fund. The local alcoholic liquor refund fund shall be held by the state treasurer for prompt refunding of all overpayments of the tax levied and collected pursuant to article 41a of chapter 79 of the Kansas Statutes Annotated. The local alcoholic liquor refund fund shall be maintained in an amount determined by the secretary of revenue as necessary to meet current refunding requirements, but such amount shall not exceed $10,000.
History: L. 1983, ch. 315, ยง 4; April 14.
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.