Kansas Administrative Regulations

Regulation Number:92-5-1
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Cigarette Tax
Tax Type:Cigarette and Tobacco Products
Brief Description:Distinguished; wholesaler-re-
tailer licenses.
Keywords:


Body:

92-5-1 Distinguished; wholesaler-re-
tailer licenses. A wholesale cigarette dealer operating a licensed retail place of business or vending machine shall use a distinctive title for the retail or vending machine operation and shall keep all records of the retail business separate from the records of the wholesale cigarette business. (Authorized by K.S.A. 1967 Supp. 79-3326; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968.)