Kansas Administrative Regulations

Regulation Number:14-5-6
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Transportation, Carriers and Storage
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Required delivery of alcoholic liquor to distributor by common carrier.
Keywords:


Body:

14-5-6 Required delivery of alcoholic liquor to distributor by common carrier. All alcoholic liquor transported into this state and consigned to a licensed distributor or a licensed manufacturer of alcoholic liquor shall be delivered to the consignee in the state of Kansas and shall be received into the consignee's bonded warehouse. No part of the liquor shall remain in the hands of the carrier nor shall any carrier acquire any property rights in such alcoholic liquor. (Authorized by K.S.A. 41-211, 41-210 as amended by L. 1987, Ch. 182, Sec. 10; implementing K.S.A. 41-408 as amended by L. 1987, Ch. 182, Sec. 36; effective Jan. 1, 1966; amended, T-88-22, July 1, 1987; amended May 1, 1988.)