Kansas Administrative Regulations

Regulation Number:92-24-16
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Liquor Excise Tax
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Source record requirements.
Keywords:


Body:

92-24-16 Source record requirements. (a) Each licensee shall record on a source record the following information:
(1) Each individual serving of a drink containing alcoholic liquor, or the unit of serving used if the drink is not served as an individual separate serving, and the price charged for the drink;
(2) identification of each individual separate serving or other unit served as to the kind of drink; and
(3) the date of the transaction.
The licensee shall record the information in a clear manner. The licensee may use a system of symbols or code, if the meaning is printed on the source record or on another document maintained on the licensed premises.
(b) For the purpose of subsection (a)(3), drinks containing alcoholic liquor sold after 12:00 midnight and before 2:00 a.m. shall be deemed to have been sold on the preceding day.
(c) Source records shall be maintained in sequence by date. (Authorized by K.S.A. Supp. 79-
41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987, Ch. 182, Sec. 118, 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988.)