Session Law

Identifying Information:L. 2001 ch. 062
Other Identifying Information:2001 Senate Bill 42
Tax Type:Alcoholic Beverage Control; Intoxicating Liquors and Beverages; Liquor Drink Tax
Brief Description:An Act relating to the liquor drink tax; concerning periods of limitations; amendingK.S.A. 79-41a03 and repealing the existing section.
Keywords:


Body:

CHAPTER 62

SENATE BILL No. 42

(Amended by Chapter 167)


An Act relating to the liquor drink tax; concerning periods of limitations; amending

K.S.A. 79-41a03 and repealing the existing section.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 79-41a03 is hereby amended to read as follows: 79-

41a03. (a) The tax levied and collected pursuant to K.S.A. 79-41a02 and

amendments thereto shall become due and payable by the club, caterer,

drinking establishment or temporary permit holder monthly, or on or

before the 25th day of the month immediately succeeding the month in

which it is collected, but any club, caterer, drinking establishment or

temporary permit holder filing an annual or quarterly return under the

Kansas retailers' sales tax act, as prescribed in K.S.A. 79-3607 and amend-

ments thereto, shall, upon such conditions as the secretary of revenue

may prescribe, pay the tax required by this act on the same basis and at

the same time the club, caterer, drinking establishment or temporary

permit holder pays such retailers' sales tax. Each club, caterer, drinking

establishment or temporary permit holder shall make a true report to the

department of revenue, on a form prescribed by the secretary of revenue,

providing such information as may be necessary to determine the amounts

to which any such tax shall apply for all gross receipts derived from the

sale of alcoholic liquor by the club, caterer, drinking establishment or

temporary permit holder for the applicable month or months, which re-

port shall be accompanied by the tax disclosed thereby. Records of gross

receipts derived from the sale of alcoholic liquor shall be kept separate

and apart from the records of other retail sales made by a club, caterer,

drinking establishment or temporary permit holder in order to facilitate

the examination of books and records as provided herein.

(b) The secretary of revenue or the secretary's authorized represen-

tative shall have the right at all reasonable times during business hours

to make such examination and inspection of the books and records of a

club, caterer, drinking establishment or temporary permit holder as may

be necessary to determine the accuracy of such reports required here-

under.

(c) The secretary of revenue is hereby authorized to administer and

collect the tax imposed hereunder and to adopt such rules and regulations

as may be necessary for the efficient and effective administration and

enforcement of the collection thereof. Whenever any club, caterer, drink-

ing establishment or temporary permit holder liable to pay the tax im-

posed hereunder refuses or neglects to pay the same, the amount, in-

cluding any penalty, shall be collected in the manner prescribed for the

collection of the retailers' sales tax by K.S.A. 79-3617 and amendments

thereto.

(d) The secretary of revenue shall remit daily to the state treasurer

all revenue collected under the provisions of this act. The state treasurer

shall deposit the entire amount of each remittance in the state treasury.

Subject to the maintenance requirements of the local alcoholic liquor

refund fund created under K.S.A. 79-41a09 and amendments thereto,

25% of the remittance shall be credited to the state general fund, 5%

shall be credited to the community alcoholism and intoxication programs

fund created by K.S.A. 41-1126 and amendments thereto and the balance

shall be credited to the local alcoholic liquor fund created by K.S.A. 79-

41a04 and amendments thereto.

(e) Whenever, in the judgment of the secretary of revenue, it is nec-

essary, in order to secure the collection of any tax, penalties or interest

due, or to become due, under the provisions of this act, the secretary may

require any person subject to such tax to file a bond with the director of

taxation under conditions established by and in such form and amount as

prescribed by rules and regulations adopted by the secretary.

(f) The amount of tax imposed by this act shall be assessed within

three years after the return is filed, and no proceedings in court for the

collection of such taxes shall be begun after the expiration of such period

except in the cases of fraud. In the case of a false or fraudulent return

with intent to evade tax, the tax may be assessed or a proceeding in court

for collection of such tax may be begun at any time, within two years from

the discovery of such fraud. No refund or credit shall be allowed by the

director after three years from the date of payment of the tax as provided

in this act unless before the expiration of such period a claim therefor is

filed by the taxpayer, and no suit or action to recover on any claim for

refund shall be commenced until after the expiration of six months from

the date of filing a claim therefor with the director. Before the expiration

of time prescribed in this section for the assessment of additional tax or

the filing of a claim for refund, the director is hereby authorized to enter

into an agreement in writing with the taxpayer consenting to the extension

of the periods of limitations for the assessment of tax or for the filing of a

claim for refund, at any time prior to the expiration of the periods of

limitations. The period so agreed upon may be extended by subsequent

agreements in writing made before the expiration of the period previously

agreed upon.

Sec. 2. K.S.A. 79-41a03 is hereby repealed.

Sec. 3. This act shall take effect and be in force from and after its

publication in the statute book.

Approved April 3, 2000.


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Date Composed: 09/25/2001 Date Modified: 09/25/2001