K.A.R. 92-5-13
Credits.
In order to purchase stamps on credit, the wholesale dealer shall forward to the division of taxation a completed stamp purchase order form for the number of stamps that the dealer wishes to purchase as a credit transaction. The purchase order shall be charged to the wholesaler’s account on the date the purchase order is approved.
Presentation of company or personal checks that have not been certified shall not be considered payment of credit purchases until the company or personal checks have been presented to and accepted by the bank for payment.
If a delinquency of payment for stamps occurs, the wholesaler’s credit privileges shall be discontinued for a period of time prescribed by the director of taxation. Notice of the delinquency shall be forwarded to the surety. (Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3311, as amended by L. 2001, Ch. 5, § 450; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended
Jan. 1, 1968; amended March 22, 2002.)
Amendment history
(Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3311, as amended by L. 2001, Ch. 5, § 450; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended March 22, 2002.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-5-1 · Distinguished: wholesaler-retailer licenses.
- 92-5-2 · Vending machines: owner display; record.
- 92-5-3 · Manufacturer’s salespersons.
- 92-5-4 · 92-5-4
- 92-5-5 · Interstate shipment, exemptions; transporting unstamped…
- 92-5-6 · Wholesaler; receiving stamped cigarettes.
- 92-5-7 · Wholesaler; separate locations, bond.
- 92-5-8 · Wholesaler; trucker, salesperson.
- 92-5-9 · Redemption of unused stamps.
- 92-5-10 · Cigarettes unfit for sale.
- 92-5-11 · 92-5-11
- 92-5-12 · Bond; cancellations.
- 92-5-13 · Credits.
- 92-5-14 · Vending machines; cigarette sales only.
- 93-5-1 · Valuation notices; physical inspection of property.
- 94-5-1 · Court regulations and procedures.
- 94-5-2 · Definitions.
- 94-5-3 · Service.
- 94-5-4 · Commencement of action; pleadings.
- 94-5-5 · Signatures of parties or counsel.
- 94-5-6 · Authorized representation.
- 94-5-7 · Information and assistance to self-represented litigants.
- 94-5-8 · Filing fees.
- 94-5-9 · Filing procedures; time limitations.
- 94-5-10 · Electronic mail filings.
- 94-5-11 · Facsimile filing.
- 94-5-12 · Confidentiality.
- 94-5-13 · Intervention; joinder.
- 94-5-14 · Consolidation.
- 94-5-15 · Motion practice.
- 94-5-16 · Discovery.
- 94-5-17 · Subpoenas.
- 94-5-18 · Stipulations.
- 94-5-19 · Prehearing conferences.
- 94-5-20 · Continuances.
- 94-5-21 · Exchange of evidence and witness lists.
- 94-5-22 · Hearings.
- 94-5-23 · Evidence.
- 94-5-24 · Failure to appear.
- 94-5-25 · Petitions for reconsideration.