Kansas Administrative Regulations

Regulation Number:14-10-17
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Trade Practices
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Trade practices.
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Body:

14-10-17. Trade practices. (a) To the extent not otherwise prevented by statute or regulation, the trade practice regulations of the alcohol and tobacco tax and trade bureau, department of the treasury in 27 C.F.R. Part 6, subpart B, subpart C, and subpart D, as in effect on April 1, 2010, excluding the following portions, are hereby adopted by reference and shall be the authorized trade practices under the liquor control act:
(1) The first four paragraphs in section 6.11;
(2) subsections (a) and (f) of section 6.21;
(3) sections 6.25, 6.26, 6.27, 6.31, 6.32, 6.33, 6.34, 6.35, 6.41, 6.44, 6.45, 6.51, 6.52, 6.53, 6.54, 6.55, 6.56, 6.61, 6.65, 6.66, 6.67, 6.71, 6.72, 6.85, and 6.98;
(4) the first two sentences in section 6.81(a); and
(5) the phrases ‘‘within the meaning of the Act’’ and ‘‘within the meaning of section 105(b)(3) of the Act’’ in sections 6.42(a), 6.43, 6.83(a), 6.84(a), 6.88(a), 6.91, 6.93, 6.96(a), 6.99(b), 6.100, 6.101(a)(b), and 6.102.
(b) For the purpose of this regulation, the terms ‘‘retailer’’ and ‘‘industry member’’ shall have the meaning specified in 27 C.F.R. Part 6, subpart B, section 6.11. (Authorized by and implementing K.S.A. 41-703; effective Jan. 20, 2012.)