Kansas Administrative Regulations

Regulation Number:92-24-9
Article Title: Retail Liquor Excise Tax
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Definitions.


92-24-9. Definitions. 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.)