Home >> Statutes >> Back

Click to open printable format in new window.Printable Format
 | Next

79-3310c. Inventory tax on cigarettes; procedures for payment. On or before July 31, 2015, each wholesale dealer, retail dealer and vending machine operator shall file a report with the director in such form as the director may prescribe showing cigarettes, cigarette stamps and meter imprints on hand at 12:01 a.m. on July 1, 2015. A tax of $.50 on each 20 cigarettes or fractional part thereof or $.62 on each 25 cigarettes, as the case requires and $.50 or $.62, as the case requires upon all tax stamps and all meter imprints purchased from the director and not affixed to cigarettes prior to July 1, 2015, is hereby imposed and shall be due and payable on or before October 31, 2015. The tax imposed upon such cigarettes, tax stamps and meter imprints shall be imposed only once under this act. The director shall remit all moneys collected pursuant to this section to the state treasurer who shall credit the entire amount thereof to the state general fund.

History: L. 2002, ch. 185, § 2; L. 2015, ch. 99, § 30; July 1.

 | Next

LCC Policies
Session Laws

Amended & Repealed Statutes

Amended & Repealed Statutes

Chapter 72 Statute Transfer List

Kansas School Equity & Enhancement Act

Gannon v. State

General Information, Legal Analysis & Research

2016 Amended & Repealed Statutes

2015 Amended & Repealed Statutes

2014 Amended & Repealed Statutes

2013 Amended & Repealed Statutes

Kansas Legislature
Administrative Services
Division of Post Audit
Research Department