Each licensee discontinuing business shall notify the secretary, return its liquor drink tax registration certificate for cancellation, and preserve all business records within this state for three years. A receipt shall be issued by the secretary upon the payment of taxes reported.

(Authorized by and implementing K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)