Kansas Statutes
Chapter 79 - Taxation
Article 33 - Cigarettes And Tobacco Products

79-3301 Definitions. - 79-3301. Definitions. As used in K.S.A. 79-3301 et seq., and...

79-3302 Title and purpose of act. - 79-3302. Title and purpose of act. (a) K.S.A. 79-3301 through...

79-3303 Licenses and permits; requirements relating to vending machines. - 79-3303. Licenses and permits; requirements relating to vending machines. (a)...

79-3304 License and permit fees and bond; qualifications for license. - 79-3304. License and permit fees and bond; qualifications for license....

79-3306 License; application forms; issuance. - 79-3306. License; application forms; issuance. Licenses shall be issued by...

79-3309 Suspension or revocation of license. - 79-3309. Suspension or revocation of license. (a) Whenever the director...

79-3310 Tax on cigarettes imposed; rates. - 79-3310. Tax on cigarettes imposed; rates. There is imposed a...

79-3310c Inventory tax on cigarettes; procedures for payment. - 79-3310c. Inventory tax on cigarettes; procedures for payment. On or...

79-3311 Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale. - 79-3311. Stamps; sale; discount; corporate surety bond; use and bond;...

79-3311a Stamps; minimum number of cigarettes; liability for tax. - 79-3311a. Stamps; minimum number of cigarettes; liability for tax. (a)...

79-3312 Redemption of stamps. - 79-3312. Redemption of stamps. The director shall redeem any unused...

79-3312a Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes. - 79-3312a. Cigarettes refused by consignee; duty of carrier; liability for...

79-3313 Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing. - 79-3313. Cigarettes required to be sold in packages; distribution of...

79-3316 Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms. - 79-3316. Certain records required of dealer; restrictions on purchase by...

79-3321 Unlawful acts. - 79-3321. Unlawful acts. It shall be unlawful for any person:...

79-3322 Penalties. - 79-3322. Penalties. (a) (1) Except as otherwise provided in this...

79-3323 Contraband goods; seizure. - 79-3323. Contraband goods; seizure. (a) Except as provided in subsection...

79-3324a Contraband goods; seizure and sale; disposition of proceeds. - 79-3324a. Contraband goods; seizure and sale; disposition of proceeds. (a)...

79-3326 Duties of director; enforcement of act. - 79-3326. Duties of director; enforcement of act. The director of...

79-3328 Expenses of enforcement. - 79-3328. Expenses of enforcement. The director is hereby authorized and...

79-3329 Unconstitutionality of part. - 79-3329. Unconstitutionality of part. If any part or parts of...

79-3333 Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties. - 79-3333. Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements;...

79-3334 Active cigarette and tobacco licensees, list. - 79-3334. Active cigarette and tobacco licensees, list. (a) The Kansas...

79-3335 Counterfeit cigarettes; seizure; penalties. - 79-3335. Counterfeit cigarettes; seizure; penalties. (a) Counterfeit cigarettes shall be...

79-3336 Conviction for violation; defined. - 79-3336. Conviction for violation; defined. For the purpose of determining...

79-3371 Tax on privilege of selling tobacco products. - 79-3371. Tax on privilege of selling tobacco products. A tax...

79-3373 Distributor's license. - 79-3373. Distributor's license. No person shall engage in the business...

79-3374 License fees; surety bond; application for each place of business. - 79-3374. License fees; surety bond; application for each place of...

79-3375 Issuance, expiration and display of licenses; license not transferable. - 79-3375. Issuance, expiration and display of licenses; license not transferable....

79-3377 Certain records required of distributor; access to premises. - 79-3377. Certain records required of distributor; access to premises. (a)...

79-3378 Monthly tax returns; remittance of tax; deficiencies. - 79-3378. Monthly tax returns; remittance of tax; deficiencies. (a) On...

79-3379 Refunds and credits of tax. - 79-3379. Refunds and credits of tax. Where tobacco products, on...

79-3387 Disposition of revenues. - 79-3387. Disposition of revenues. (a) All revenue collected or received...

79-3388 Tobacco products not exempt from sales tax. - 79-3388. Tobacco products not exempt from sales tax. The imposition...

79-3391 Administrative fines; cigarette and tobacco products regulation fund created. - 79-3391. Administrative fines; cigarette and tobacco products regulation fund created....

79-3392 Application of certain laws to taxes under act. - 79-3392. Application of certain laws to taxes under act. The...

79-3393 Cigarette or tobacco infraction; procedure. - 79-3393. Cigarette or tobacco infraction; procedure. (a) When a person...

79-3394 Use of minors to determine compliance, limitations. - 79-3394. Use of minors to determine compliance, limitations. No person...

79-3395 Cigarettes imported into the United States; certain information to be filed with the director. - 79-3395. Cigarettes imported into the United States; certain information to...

79-3396 Failure to file; penalty. - 79-3396. Failure to file; penalty. (a) In addition to or...

79-3397 Enforcement of act; civil liability for violation of act. - 79-3397. Enforcement of act; civil liability for violation of act....

79-3398 Exceptions to applicability of act. - 79-3398. Exceptions to applicability of act. The provisions of subsection...

79-3399 Tax on electronic cigarettes imposed; rates; inventory tax. - 79-3399. Tax on electronic cigarettes imposed; rates; inventory tax. (a)...

79-33,100 Exceptions to applicability of act; compacts. - 79-33,100. Exceptions to applicability of act; compacts. (a) No provisions...