Kansas Administrative Regulations

Regulation Number:92-24-24
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Retail Liquor Excise Tax
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Duty of licensees discontinuing business.
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92-24-24. Duty of licensees discontinuing business. Each licensee discontinuing business shall notify the secretary, return its liquor drink tax registration certificate for cancellation, and preserve all business records within this state for three years. A receipt shall be issued by the secretary upon the payment of taxes reported. (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.)