Kansas Administrative Regulations

Regulation Number:14-7-2
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Tax and Tax Stamps; Crowns and Lids
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Beer, crowns, lids, and labels; stamping of master carton, keg
shipments.
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Body:

14-7-2 Beer, crowns, lids, and labels; stamping of master carton, keg shipments. (a) Beer containing more than 3.2% of alcohol by weight shall not be required to have an identifying mark on each container evidencing Kansas tax paid.
Tax and Tax Stamps; Crowns and Lids
(b) All labels attached to the original package shall be approved by the director of alcoholic beverage control before the package may be sold in the state of Kansas.
(c) Each case of bottled or canned beer shipped into the state of Kansas by a beer manufacturer or supplier shall have the legend, ``Kansas strong,'' or other appropriate language, stamped in black lettering on the exterior master carton in any position normally used for code dates, or as approved by the director. Labels, crowns and lids used for the packaging of strong beer for the state of Kansas shall not be required to indicate the alcoholic content. All kegs of strong beer shipped into the state of Kansas shall be identified by a distinctive bung. (Authorized by K.S.A. 1987 Supp. 41-210; implementing K.S.A. 41-211, 41-503; effective Jan. 1, 1966; amended Sept. 26, 1988.)