Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Retail Liquor Excise Tax
Intoxicating Liquors and Beverages
As used in this article, these terms shall have the following meanings. (a) ‘‘Licensee’’ means a holder of a class A or class B license, drinking establishment license, temporary permit holder, or caterer license issued by the director of alcoholic beverage control.
(b) ‘‘Liquor drink tax’’ means the tax imposed by K.S.A. 79-41a02, and amendments thereto.
(c) ‘‘Secretary’’ means the secretary of revenue or the secretary’s authorized representative.
(d) ‘‘Source record’’ means any of the following:
(1) A dated customer service check or ticket;
(2) a dated cash register tape, if coded to reflect the required information; or
(3) an equivalent of the check, ticket, or tape in a form approved by the secretary. (Authorized by and implementing K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)
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