Kansas Administrative Regulations

Regulation Number:14-15-1
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: BEER AND CEREAL MALT BEVERAGE KEG REGISTRATION
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Definitions.
Keywords:
Approval Date:02/07/2003


Body:

14-15-1. Definitions. As used in this article of regulations, the following words and phrases shall have the meanings ascribed to them in this regulation: (a) ‘‘Beer’’ means any beverage that contains more than 3.2 percent alcohol by weight and is obtained by alcoholic fermentation of an infusion or concoction of barley or other grain, malt, and hops in water. This term shall include beer, ale, stout, lager beer, porter, and similar beverages containing more than 3.2 percent alcohol by weight.
(b) ‘‘Cereal malt beverage’’ means any fermented but undistilled liquor brewed or made from malt or from a mixture of malt or malt substitute. This term shall not include any liquor that is more than 3.2 percent alcohol by weight.
(c) ‘‘Director’’ means the director of the division of alcoholic beverage control of the department of revenue.
(d) ‘‘Licensee’’ means any of the following:
(1) Any person or entity licensed to sell alcoholic liquor at retail pursuant to K.S.A. 41-308, and amendments thereto;
(2) any person or entity licensed to manufacture, store, and sell domestic beer pursuant to K.S.A. 41-308b, and amendments thereto; or
(3) any person or entity licensed to sell cereal malt beverages pursuant to K.S.A. 41-2703, and amendments thereto. (Authorized by and implementing L. 2002, Ch. 44, 5 and 6; effective Feb. 7, 2003.)