Kansas Administrative Regulations

Regulation Number:14-7-6
Article Title: Tax and Tax Stamps; Crowns and Lids
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Kansas liquor stamps or strips; securing, affixation to original
package; who shall affix; placing of stamps or strips.


14-7-6 Kansas liquor stamps or strips; securing, affixation to original package; who shall affix; placing of stamps or strips. (a) All alcoholic liquor other than beer, wine and brandy, shall be identified by a Kansas liquor identification stamp or strip which shall be placed thereon for identification in accordance with the rules and regulations of the director. The provisions of this regulation shall not apply to beer, wine and brandy sold or distributed in the state of Kansas.
(b) The Kansas liquor identification stamp shall be affixed to each original package of the alcoholic liquor at the place where the alcoholic liquor is manufactured. When alcoholic liquor is bottled in a foreign country and is imported into the United States, the Kansas liquor identification stamps, or strips may be affixed to the original packages by the person importing them into the United States as the place within the United States where the shipment of alcoholic liquor into the state of Kansas originated. A licensed distributor or licensed manufacturer may stamp in the bonded distributor's warehouse any alcoholic liquor bottled in a foreign country, within 96 hours after receiving the alcoholic liquor in the bonded warehouse in the manner prescribed by the act and the rules and regulations of the director. Nothing contained in this rule and regulation shall be construed as changing or altering the provisions of the act or rules and regulations of the director.
(c) Each Kansas liquor identification stamp on alcoholic liquor shall be placed in a horizontal position upon a smooth surface on the front side, neck or shoulder of each original package in such a manner that the stamp will be plainly visible. Discretion shall be exercised in selecting the location for the Kansas liquor stamp to avoid mutilation of the stamp and the covering of any age, designation, bottled-in-bond identification, brand name or other information.
(d) When Kansas liquor identification strips are placed on original containers of alcoholic liquor instead of the identification stamp, each strip shall be placed over the cap or top of the bottle and down the neck, and shoulder of the bottle, in the location where federal revenue strips were formerly placed.
(e) Other alternate stamping methods may be approved by the director. (Authorized by K.S.A. 41-210 and 41-211, as amended by L. 1985 Ch. 170, Sec. 3; implementing K.S.A. 41-502; effective Jan. 1, 1966; amended Jan. 1, 1984; amended May 1, 1986.)