Kansas Administrative Regulations

Regulation Number:92-5-9
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Cigarette Tax
Tax Type:Cigarette and Tobacco Products
Brief Description:Redemption of unused stamps.
Keywords:


Body:

92-5-9. Redemption of unused stamps. The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation. The unused cigarette stamps shall be presented for refund within six months from the date of the purchase from the director of taxation. The stamps shall be returned to the director of taxation, and a refund may be issued for the face value less 2.65 percent. (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002.)