Kansas Administrative Regulations

Regulation Number:14-11-1
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Farm Wineries
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Definitions.
Keywords:


Body:

14-11-1 Definitions. As used in this article and the liquor control act, unless the context clearly requires otherwise, the following terms shall have the meanings specified in this regulation:
(a) ‘‘Bonded wine premises’’ means a facility registered under the internal revenue code, 26 U.S.C. chapter 51, for the production, blending, cellar treatment, storage, bottling, or packing of wine.
(b) ‘‘Calendar year’’ means the period of time from January 1 through the following December 31.
(c) ‘‘Domestic fortified wine’’ has the meaning provided by K.S.A. 41-102, and amendments thereto.
(d) ‘‘Domestic table wine’’ has the meaning provided by K.S.A. 41-102, and amendments thereto.
(e) ‘‘Farmers’ market’’ means a regularly scheduled gathering of vendors, the primary purpose of which is to sell produce and other agricultural products directly to consumers.
(f) ‘‘Farm winery’’ has the meaning provided by K.S.A. 41-102, and amendments thereto.
(g) ‘‘Farm winery outlet’’ means a facility owned by the owner of a farm winery that is licensed by the director to manufacture, store, and sell the same brands of domestic table wine and domestic fortified wine as those of the farm winery.
(h) ‘‘Federal basic wine manufacturing permit’’ means a permit issued under the federal alcohol administration act, 27 U.S.C. chapter 8, to a bonded wine premises to produce wine.
(i) ‘‘Manufacturer’’ has the meaning provided by K.S.A. 41-102, and amendments thereto.
(j) ‘‘Standard case’’ means a package of original containers consisting of a total of 9,000 milliliters of wine of one brand or a combination of brands.
(k) ‘‘Wine’’ has the meaning provided by K.S.A. 41-102, and amendments thereto.
(l) ‘‘Winery’’ has the meaning provided by K.S.A. 41-350, and amendments thereto.
(Authorized by K.S.A. 2009 Supp. 41-350; implementing K.S.A. 2009 Supp. 41-308a; effective Sept. 17, 2010.)