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Kansas Statutes Annotated Chapter 79 — Taxation

K.S.A. 79-3311a

Stamps; minimum number of cigarettes; liability for tax

Official textksrevisor.govlast amended

# (a)

Notwithstanding any other provision in this act, any person who purchases, possesses, uses or consumes more than 400 cigarettes in this state without the required tax indicia being affixed as herein provided shall be liable for the tax imposed by this act.

# (b)

The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.

Amendment history

L. 2017, ch. 96, § 1; June 22.

Source: view the official text

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In this article (40 sections)
  1. 79-33,100 · Exceptions to applicability of act; compacts
  2. 79-3301 · Definitions
  3. 79-3302 · Title and purpose of act
  4. 79-3303 · Licenses and permits; requirements relating to vending…
  5. 79-3304 · License fees and bond; disqualifications for issuance or…
  6. 79-3305 · Repealed
  7. 79-3306 · License; application forms; issuance
  8. 79-3307 · Repealed
  9. 79-3308 · Repealed
  10. 79-3309 · Violations of act that may result in suspension or revocation…
  11. 79-3310 · Tax on cigarettes imposed; rates
  12. 79-3310a · Repealed
  13. 79-3310b · Repealed
  14. 79-3310c · Inventory tax on cigarettes; procedures for payment
  15. 79-3311 · Stamps; sale; discount; corporate surety bond; use and bond;…
  16. 79-3311a · Stamps; minimum number of cigarettes; liability for tax
  17. 79-3312 · Redemption of stamps
  18. 79-3312a · Cigarettes refused by consignee; duty of carrier; liability…
  19. 79-3313 · Cigarettes required to be sold in packages; distribution of…
  20. 79-3314 · Repealed
  21. 79-3315 · Repealed
  22. 79-3316 · Certain records required of dealer; restrictions on purchase…
  23. 79-3317 · Repealed
  24. 79-3318 · Repealed
  25. 79-3319 · Repealed
  26. 79-3320 · Repealed
  27. 79-3321 · Unlawful acts
  28. 79-3322 · Criminal penalties; defenses to prosecution; cigarette or…
  29. 79-3323 · Contraband goods; seizure
  30. 79-3324 · Repealed
  31. 79-3324a · Contraband goods; seizure and sale; disposition of proceeds
  32. 79-3325 · Repealed
  33. 79-3326 · Duties of director; enforcement of act
  34. 79-3327 · Repealed
  35. 79-3327a · Repealed
  36. 79-3328 · Expenses of enforcement
  37. 79-3329 · Unconstitutionality of part
  38. 79-3330 · Repealed
  39. 79-3331 · Repealed
  40. 79-3332 · Repealed
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