Kansas Statutes
Chapter 79 - Taxation
Article 41a - Liquor Drink Tax

79-41a01 Definitions. - 79-41a01. Definitions. As used in K.S.A. 79-41a01 through 79-41a09, and...

79-41a02 Imposition and rate of tax; paid by consumer and collected by seller. - 79-41a02. Imposition and rate of tax; paid by consumer and...

79-41a03 Payment and collection of tax; bond; disposition of revenue. - 79-41a03. Payment and collection of tax; bond; disposition of revenue....

79-41a03a Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales. - 79-41a03a. Interest and penalties for failure to pay or untimely...

79-41a04 Local alcoholic liquor fund; distribution of moneys. - 79-41a04. Local alcoholic liquor fund; distribution of moneys. (a) There...

79-41a05 Same; additional payments to local units, when. - 79-41a05. Same; additional payments to local units, when. (a) After...

79-41a06 Registration certificate required for seller. - 79-41a06. Registration certificate required for seller. No club, drinking establishment,...

79-41a07 Violations by seller; remedies. - 79-41a07. Violations by seller; remedies. (a) The director of taxation...

79-41a08 Tax constitutes lien on seller's property. - 79-41a08. Tax constitutes lien on seller's property. The tax imposed...

79-41a09 Same; refund fund established; amount maintained. - 79-41a09. Same; refund fund established; amount maintained. There is hereby...