Kansas Administrative Regulations

Regulation Number:92-57-2
Agency Title: Kansas Department of Revenue
Article Title: Tax on Consumable Material
Tax Type:Cigarette and Tobacco Products
Brief Description:Registration requirements for distributors
Keywords:Consumable Materials
Effective Date:07/01/2017
Approval Date:07/01/2017


Body:

92-57-2. Certificate of registration; fines. (a) Each distributor shall obtain a certificate of registration issued by the director before engaging in the business of selling or dealing in consumable material in Kansas. The distributor shall submit an application to the department on a form provided by the department.
The certificate of registration shall be displayed in a conspicuous location at the registered location. (Authorized by and implementing K.S.A. 2016 Supp. 75-5103(e), 79-3399; effective, T-____________________ , ____________________; effective P-____________________.)