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K.A.R. 92-24-16

Source record requirements.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

Each licensee shall record on a source record the following information:

# (1)

Each individual serving of a drink containing alcoholic liquor, or the unit of serving used if the drink is not served as an individual separate serving, and the price charged for the drink;

# (2)

identification of each individual separate serving or other unit served as to the kind of drink; and

# (3)

the date of the transaction.
The licensee shall record the information in a clear manner. The licensee may use a system of symbols or code, if the meaning is printed on the source record or on another document maintained on the licensed premises.

# (b)

For the purpose of subsection (a)(3), drinks containing alcoholic liquor sold after 12:00 midnight and before 2:00 a.m. shall be deemed to have been sold on the preceding day.

# (c)

Source records shall be maintained in sequence by date. (Authorized by K.S.A. 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987,
Ch. 182, Sec. 118, 79-41a03, as amended by L.
1987, Ch. 182, Sec. 119; effective, T-83-30, Oct.
25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988.)

Amendment history

(Authorized by K.S.A. 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; implementing K.S.A. 79-41a02, as amended by L. 1987, Ch. 182, Sec. 118, 79-41a03, as amended by L. 1987, Ch. 182, Sec. 119; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88- 58, Dec. 16, 1987; amended May 1, 1988.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (21 sections)
  1. 92-24-1 · (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03;…
  2. 92-24-5 · 92-24-5
  3. 92-24-6 · 92-24-6
  4. 92-24-7 · 92-24-7
  5. 92-24-8 · 92-24-8
  6. 92-24-9 · Definitions.
  7. 92-24-10 · Registration certificates; application; display; revocation.
  8. 92-24-11 · Application of tax.
  9. 92-24-12 · Sales tax inapplicable.
  10. 92-24-13 · Assumption of tax by licensee prohibited.
  11. 92-24-14 · Time for returns and payment of tax; forms.
  12. 92-24-15 · Records required.
  13. 92-24-16 · Source record requirements.
  14. 92-24-17 · Daily summary.
  15. 92-24-18 · Licensee’s inventory; sales slips.
  16. 92-24-19 · Price listing statements.
  17. 92-24-20 · 92-24-20
  18. 92-24-21 · Report of alcoholic liquor lost through theft or disaster.
  19. 92-24-22 · Determination of tax liability; presumption of taxable…
  20. 92-24-23 · Bond.
  21. 92-24-24 · Duty of licensees discontinuing business.
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