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Liquor Drink Tax | Midpage
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Kansas Statutes
Chapter 79
Article 41a
Liquor Drink Tax
79-41a01
Definitions
79-41a02
Imposition and rate of tax; paid by consumer and collected by seller
79-41a03
Payment and collection of tax; bond; disposition of revenue; remittance of revenues collected with major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds
79-41a03a
Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales
79-41a04
Local alcoholic liquor fund; distribution of moneys
79-41a05
Same; additional payments to local units, when
79-41a06
Registration certificate required for seller
79-41a07
Violations by seller; remedies
79-41a08
Tax constitutes lien on seller's property
79-41a09
Same; refund fund established; amount maintained