K.A.R. 92-24-24
Duty of licensees discontinuing business.
Each licensee discontinuing business shall notify the secretary, return its liquor drink tax registration certificate for cancellation, and preserve all business records within this state for three years. A receipt shall be issued by the secretary upon the payment of taxes reported.
(Authorized by and implementing K.S.A. 79-
41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1,
1983; amended, T-88-58, Dec. 16, 1987; amended
May 1, 1988; amended March 22, 2002.)
Amendment history
(Authorized by and implementing K.S.A. 79- 41a03, as amended by L. 2001, Ch. 167, § 14; effective, T-83-30, Oct. 25, 1982; effective May 1, 1983; amended, T-88-58, Dec. 16, 1987; amended May 1, 1988; amended March 22, 2002.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (21 sections)
- 92-24-1 · (Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03;…
- 92-24-5 · 92-24-5
- 92-24-6 · 92-24-6
- 92-24-7 · 92-24-7
- 92-24-8 · 92-24-8
- 92-24-9 · Definitions.
- 92-24-10 · Registration certificates; application; display; revocation.
- 92-24-11 · Application of tax.
- 92-24-12 · Sales tax inapplicable.
- 92-24-13 · Assumption of tax by licensee prohibited.
- 92-24-14 · Time for returns and payment of tax; forms.
- 92-24-15 · Records required.
- 92-24-16 · Source record requirements.
- 92-24-17 · Daily summary.
- 92-24-18 · Licensee’s inventory; sales slips.
- 92-24-19 · Price listing statements.
- 92-24-20 · 92-24-20
- 92-24-21 · Report of alcoholic liquor lost through theft or disaster.
- 92-24-22 · Determination of tax liability; presumption of taxable…
- 92-24-23 · Bond.
- 92-24-24 · Duty of licensees discontinuing business.