Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-4104
Chapter Title:TAXATION
Article Title:LIQUOR ENFORCEMENT TAX
Tax Type:Liquor Enforcement Tax
Brief Description: Notice to director of taxation when seller's license issued, revoked,
suspended or expired.
Keywords:


Body:

79-4104. Notice to director of taxation when seller's license issued, revoked, suspended or expired. Whenever the director of alcoholic beverage control issues a retailer's, distributor's, microbrewery, microdistillery or farm winery license, the director of alcoholic beverage control shall promptly notify the director of taxation of its issuance. The notice shall include the name of the licensee and, in the case of a retailer, microbrewery, microdistillery or farm winery, the address of the licensed premises. Whenever the director of alcoholic beverage control revokes or suspends any retailer's, distributor's, microbrewery, microdistillery or farm winery license or whenever any retailer's, distributor's, microbrewery, microdistillery or farm winery license expires, the director of alcoholic beverage control shall likewise notify the director of taxation.


History: L. 1949, ch. 242, 120; L. 1983, ch. 161, 25; L. 1987, ch. 182, 115; L. 1987, ch. 182, 116; L. 2012, ch. 144, 48; July 1.



Date Composed: 01/15/2013 Date Modified: 01/15/2013

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