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K.A.R. 92-5-9

Redemption of unused stamps.

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

The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation.
The unused cigarette stamps shall be presented for refund within six months from the date of the purchase from the director of taxation. The stamps shall be returned to the director of taxation, and a refund may be issued for the face value less 2.65 percent. (Authorized by K.S.A.
79-3326; implementing K.S.A. 79-3312; effective
Jan. 1, 1966; amended, E-67-11, July 1, 1967;
amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002.)

Amendment history

(Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002.)

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

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In this article (40 sections)
  1. 92-5-1 · Distinguished: wholesaler-retailer licenses.
  2. 92-5-2 · Vending machines: owner display; record.
  3. 92-5-3 · Manufacturer’s salespersons.
  4. 92-5-4 · 92-5-4
  5. 92-5-5 · Interstate shipment, exemptions; transporting unstamped…
  6. 92-5-6 · Wholesaler; receiving stamped cigarettes.
  7. 92-5-7 · Wholesaler; separate locations, bond.
  8. 92-5-8 · Wholesaler; trucker, salesperson.
  9. 92-5-9 · Redemption of unused stamps.
  10. 92-5-10 · Cigarettes unfit for sale.
  11. 92-5-11 · 92-5-11
  12. 92-5-12 · Bond; cancellations.
  13. 92-5-13 · Credits.
  14. 92-5-14 · Vending machines; cigarette sales only.
  15. 93-5-1 · Valuation notices; physical inspection of property.
  16. 94-5-1 · Court regulations and procedures.
  17. 94-5-2 · Definitions.
  18. 94-5-3 · Service.
  19. 94-5-4 · Commencement of action; pleadings.
  20. 94-5-5 · Signatures of parties or counsel.
  21. 94-5-6 · Authorized representation.
  22. 94-5-7 · Information and assistance to self-represented litigants.
  23. 94-5-8 · Filing fees.
  24. 94-5-9 · Filing procedures; time limitations.
  25. 94-5-10 · Electronic mail filings.
  26. 94-5-11 · Facsimile filing.
  27. 94-5-12 · Confidentiality.
  28. 94-5-13 · Intervention; joinder.
  29. 94-5-14 · Consolidation.
  30. 94-5-15 · Motion practice.
  31. 94-5-16 · Discovery.
  32. 94-5-17 · Subpoenas.
  33. 94-5-18 · Stipulations.
  34. 94-5-19 · Prehearing conferences.
  35. 94-5-20 · Continuances.
  36. 94-5-21 · Exchange of evidence and witness lists.
  37. 94-5-22 · Hearings.
  38. 94-5-23 · Evidence.
  39. 94-5-24 · Failure to appear.
  40. 94-5-25 · Petitions for reconsideration.
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