Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3398
Chapter Title:TAXATION
Article Title:CIGARETTES AND TOBACCO PRODUCTS
Tax Type:Cigarette and Tobacco Products
Brief Description:Exceptions to applicability of act.
Keywords:


Body:

79-3398. Exceptions to applicability of act. The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 2010 Supp. 79-3395, and amendments thereto, shall not apply to:
(a) Cigarettes allowed to be imported or brought into the United States for personal use; and
(b) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.
History: L. 2000, ch. 92, 8; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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