41-501. Tax rate; exemptions; limitation on tax by city; collection and disposition of tax; permit to import for certain purposes. (a) As used in this section and K.S.A. 41-501a, and amendments thereto: (1) “Gallon” means wine gallon. (2) “Federal area” means any lands or premises which are located within the exterior boundaries of this state […]
41-501a. Tax on liquor being delivered to federal area. If any alcoholic liquor which is taxable under the provisions of K.S.A. 41-501, and amendments thereto, is transported in interstate commerce into this state or a federal area for delivery to a consignee or person located, residing or stationed on or at a federal area, such […]
41-502. Collection and payment of tax. The secretary of revenue shall prescribe, by rules and regulations adopted pursuant to K.S.A. 41-210, and amendments thereto, and designed to protect the revenue of this state, a method of reporting, paying and collecting the tax imposed by K.S.A. 41-501, and amendments thereto, other than the affixture to original […]
41-507. Alcoholic liquor tax refund fund; use. A revolving fund designated the alcoholic liquor tax refund fund shall be set apart and maintained by the director from the license fees and excise tax collected under the provisions of this act and held by the state treasurer for the refund of license fees, and the refund […]
41-508. Possession of untaxed liquor by retailer; penalty. It shall be unlawful for the holder of any retailer’s license to receive or possess any alcoholic liquor upon which the gallonage tax levied by this act has not been paid. Any such licensee who shall violate the provisions of this section shall be guilty of a […]
41-510. Credit for spirits sold to federal military installation. (a) Notwithstanding the provisions of K.S.A. 41-501, and amendments thereto, any distributor may claim and receive from the director a credit for taxes imposed by K.S.A. 41-501, and amendments thereto, on spirits sold to a federal military installation in a federal area. (b) This section shall […]
41-511. Reports of alcoholic liquor shipped into the state; contents; penalties; confidentiality. (a) Every express company or other common carrier that delivers any alcoholic liquors from outside the state for delivery in the state to consumers shall prepare and file monthly with the director of alcoholic beverage control a report of known alcoholic liquors shipped […]
