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Kansas Statutes Annotated Chapter 79 — Taxation

K.S.A. 79-3398

Exceptions to applicability of act

Official textksrevisor.govlast amended

The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395 , and amendments thereto, shall not apply to:

# (a)

Cigarettes allowed to be imported or brought into the United States for personal use; and

# (b)

cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.

Amendment history

L. 2000, ch. 92, § 8; July 1.

Source: view the official text

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In this article (40 sections)
  1. 79-3329 · Unconstitutionality of part
  2. 79-3330 · Repealed
  3. 79-3331 · Repealed
  4. 79-3332 · Repealed
  5. 79-3333 · Sale of cigarettes, smokeless tobacco and roll-your-own…
  6. 79-3334 · Active cigarette and tobacco licensees, list
  7. 79-3335 · Counterfeit cigarettes; seizure; penalties
  8. 79-3336 · Conviction for violation; defined
  9. 79-3350 · Reserved
  10. 79-3369 · Repealed
  11. 79-3370 · Repealed
  12. 79-3371 · Tax on privilege of selling tobacco products
  13. 79-3372 · Repealed
  14. 79-3373 · Distributor's license
  15. 79-3374 · License fees; surety bond; application for each place of…
  16. 79-3375 · Issuance, expiration and display of licenses; license not…
  17. 79-3376 · Repealed
  18. 79-3377 · Certain records required of distributor; access to premises
  19. 79-3378 · Monthly tax returns; remittance of tax; deficiencies
  20. 79-3379 · Refunds and credits of tax
  21. 79-3380 · Repealed
  22. 79-3381 · Repealed
  23. 79-3382 · Repealed
  24. 79-3383 · Repealed
  25. 79-3384 · Repealed
  26. 79-3385 · Repealed
  27. 79-3386 · Repealed
  28. 79-3387 · Disposition of revenues
  29. 79-3388 · Tobacco products not exempt from sales tax
  30. 79-3389 · Reserved
  31. 79-3390 · Repealed
  32. 79-3391 · Administrative fines; cigarette and tobacco products…
  33. 79-3392 · Application of certain laws to taxes under act
  34. 79-3393 · Cigarette or tobacco infraction; procedure
  35. 79-3394 · Use of minors to determine compliance, limitations
  36. 79-3395 · Cigarettes imported into the United States; certain…
  37. 79-3396 · Failure to file; penalty
  38. 79-3397 · Enforcement of act; civil liability for violation of act
  39. 79-3398 · Exceptions to applicability of act
  40. 79-3399 · Tax on electronic cigarettes imposed; rates; inventory tax
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