Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3302
Title and purpose of act
# (a)
K.S.A. 79-3301 through 79-3304 , 79-3306 , 79-3309 , 79-3310 , 79-3311 , 79-3312 , 79-3312a , 79-3313 , 79-3316 , 79-3321 , 79-3322 , 79-3323 , 79-3324a , 79-3326 , 79-3328 , 79-3329 , 79-3333 , 79-3335 , 79-3371 , 79-3373 , 79-3374 , 79-3375 , 79-3377 , 79-3378 , 79-3379 , 79-3387 , 79-3388 , 79-3391 , 79-3392 , 79-3393 , 79-3394 and K.S.A. 79-3311a , 79-3336 , 79-3395 through 79-3399 , and 79-33,100 , and amendments thereto, shall be known and may be cited as the Kansas cigarette and tobacco products act.
# (b)
It is the purpose and intent of this act to regulate the sale of cigarettes and tobacco products in this state and to impose a tax thereon.
Amendment history
L. 1933, ch. 122, § 2 (Special Session); L. 1939, ch. 329, § 2; L. 1972, ch. 342, § 105; L. 1984, ch. 358, § 1; L. 1996, ch. 214, § 2; L. 2000, ch. 92, § 2; L. 2017, ch. 96, § 4; June 22.
Source: view the official text
In this article (40 sections)
- 79-33,100 · Exceptions to applicability of act; compacts
- 79-3301 · Definitions
- 79-3302 · Title and purpose of act
- 79-3303 · Licenses and permits; requirements relating to vending…
- 79-3304 · License fees and bond; disqualifications for issuance or…
- 79-3305 · Repealed
- 79-3306 · License; application forms; issuance
- 79-3307 · Repealed
- 79-3308 · Repealed
- 79-3309 · Violations of act that may result in suspension or revocation…
- 79-3310 · Tax on cigarettes imposed; rates
- 79-3310a · Repealed
- 79-3310b · Repealed
- 79-3310c · Inventory tax on cigarettes; procedures for payment
- 79-3311 · Stamps; sale; discount; corporate surety bond; use and bond;…
- 79-3311a · Stamps; minimum number of cigarettes; liability for tax
- 79-3312 · Redemption of stamps
- 79-3312a · Cigarettes refused by consignee; duty of carrier; liability…
- 79-3313 · Cigarettes required to be sold in packages; distribution of…
- 79-3314 · Repealed
- 79-3315 · Repealed
- 79-3316 · Certain records required of dealer; restrictions on purchase…
- 79-3317 · Repealed
- 79-3318 · Repealed
- 79-3319 · Repealed
- 79-3320 · Repealed
- 79-3321 · Unlawful acts
- 79-3322 · Criminal penalties; defenses to prosecution; cigarette or…
- 79-3323 · Contraband goods; seizure
- 79-3324 · Repealed
- 79-3324a · Contraband goods; seizure and sale; disposition of proceeds
- 79-3325 · Repealed
- 79-3326 · Duties of director; enforcement of act
- 79-3327 · Repealed
- 79-3327a · Repealed
- 79-3328 · Expenses of enforcement
- 79-3329 · Unconstitutionality of part
- 79-3330 · Repealed
- 79-3331 · Repealed
- 79-3332 · Repealed