79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations. (a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a return upon forms devised and furnished by the director.
(b) The director of taxation shall adopt a uniform system of providing, affixing and displaying official stamps, labels or other indicia for marijuana and controlled substances upon which a tax is imposed.
(c) The secretary of revenue shall adopt rules and regulations necessary to administer and enforce the provisions of this act.
History: L. 1987, ch. 366, ยง 3; July 1.
Structure Kansas Statutes
Article 52 - Marijuana And Controlled Substances
79-5201 Taxation of marijuana and controlled substances; definitions.
79-5202 Same; imposition of tax; rates; measurement.
79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
79-5206 Same; report and return confidential.
79-5207 Same; examination of records by director; subpoenas.
79-5208 Same; tax and criminal penalties for violation of act.
79-5209 Same; no immunity from criminal prosecution.
79-5210 Same; certain persons not required to pay tax.