Kansas Administrative Regulations

Regulation Number:92-5-6
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Cigarette Tax
Tax Type:Cigarette and Tobacco Products
Brief Description:Wholesaler; receiving stamped cigarettes.
Keywords:


Body:

92-5-6. Wholesaler; receiving stamped cigarettes. A wholesale cigarette dealer who receives cigarettes already stamped from another wholesale cigarette dealer shall be required to report to the director of taxation, each month, all of these receipts. All cigarettes sold or delivered by one wholesale cigarette dealer to another licensed wholesale cigarette dealer in the state of Kansas shall be stamped by the wholesale cigarette dealer making the sale or delivery. (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3311, as amended by L. 2001, Ch. 5, 450 and K.S.A. 2000 Supp. 79-3316; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)