79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return.
History: L. 1987, ch. 366, ยง 6; 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.