Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:41-502
Chapter Title:INTOXICATING LIQUORS AND BEVERAGES
Article Title:GALLONAGE TAX; COLLECTION AND DISPOSITION
Tax Type:Gallonage Tax
Brief Description:Collection and payment of tax.
Keywords:


Body:

41-502. Collection and payment of tax. The secretary of revenue shall prescribe, by rules and regulations adopted pursuant to K.S.A. 41-210 and amendments thereto and designed to protect the revenue of this state, a method of reporting, paying and collecting the tax imposed by K.S.A. 41-501 and amendments thereto, other than the affixture to original packages of alcoholic liquor of stamps or other visible evidence of the payment of such tax. Such tax shall be paid on or before the 15th day of the calendar month next succeeding the month in which the distributor acquires possession of alcoholic liquors made taxable by the provisions of K.S.A. 41-501 and amendments thereto. The reporting and payment thereof within the time prescribed by this section and in the manner prescribed by the rules and regulations shall constitute a compliance with the provisions of K.S.A. 41-501 and amendments thereto.
History: L. 1949, ch. 242, 54; L. 1953, ch. 238, 7; L. 1958,ch. 14, 3(Special Session); L. 1973, ch. 200, 1; L. 1983, ch. 161, 13;L. 1985, ch. 170, 11;L. 1989, ch. 146, 4;L. 1993, ch. 20, 8; July 1.


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

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