Collections
Kansas Statutes

Article 33

Cigarettes and Tobacco Products

79-3301Definitions 79-3302Title and purpose of act 79-3303Licenses and permits; requirements relating to vending machines 79-3304License fees and bond; disqualifications for issuance or renewal of license 79-3306License; application forms; issuance 79-3309Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions 79-3310Tax on cigarettes imposed; rates 79-3310cInventory tax on cigarettes; procedures for payment 79-3311Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale 79-3311aStamps; minimum number of cigarettes; liability for tax 79-3312Redemption of stamps 79-3312aCigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes 79-3313Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing 79-3316Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms 79-3321Unlawful acts 79-3322Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and abetting; referral to attorney general or proper county or district attorney 79-3323Contraband goods; seizure 79-3324aContraband goods; seizure and sale; disposition of proceeds 79-3326Duties of director; enforcement of act 79-3328Expenses of enforcement 79-3329Unconstitutionality of part 79-3333Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties 79-3334Active cigarette and tobacco licensees, list 79-3335Counterfeit cigarettes; seizure; penalties 79-3336Conviction for violation; defined 79-3371Tax on privilege of selling tobacco products 79-3373Distributor's license 79-3374License fees; surety bond; application for each place of business 79-3375Issuance, expiration and display of licenses; license not transferable 79-3377Certain records required of distributor; access to premises 79-3378Monthly tax returns; remittance of tax; deficiencies 79-3379Refunds and credits of tax 79-3387Disposition of revenues 79-3388Tobacco products not exempt from sales tax 79-3391Administrative fines; cigarette and tobacco products regulation fund created; expenditures 79-3392Application of certain laws to taxes under act 79-3393Cigarette or tobacco infraction; procedure 79-3394Use of minors to determine compliance, limitations 79-3395Cigarettes imported into the United States; certain information to be filed with the director 79-3396Failure to file; penalty 79-3397Enforcement of act; civil liability for violation of act 79-3398Exceptions to applicability of act 79-3399Tax on electronic cigarettes imposed; rates; inventory tax 79-33,100Exceptions to applicability of act; compacts