Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-4103
Time for returns and payment of tax; forms; extension of time
On or before the 25 th day of each calendar month, every person engaged in the business of selling alcoholic liquor at retail, every microbrewery selling beer to consumers, every microdistillery selling spirits to consumers, every farm winery selling wine to consumers in this state and every distributor selling alcoholic liquor or cereal malt beverage to clubs, drinking establishments, public venues or caterers in this state during the preceding calendar month shall make a return to the director of taxation upon forms prescribed and furnished by the director, stating:
# (a)
The name and address of the seller;
# (b)
the total amount of gross sales subject to the tax imposed by K.S.A. 79-4101 , and amendments thereto, during the preceding calendar month; and (c) any other pertinent information the director requires. The person making the return shall, at the time of making the return, pay to the director of taxation the amount of tax imposed by K.S.A. 79-4101 , and amendments thereto. The director of taxation may extend the time for making returns and paying the tax for any period not to exceed 60 days, under rules and regulations adopted by the secretary of revenue.
Amendment history
L. 1949, ch. 242, § 119; L. 1965, ch. 536, § 2; L. 1967, ch. 501, § 3; L. 1983, ch. 161, § 24; L. 1987, ch. 182, § 113; L. 1987, ch. 182, § 114; L. 1992, ch. 295, § 2; L. 2012, ch. 144, § 47; July 1.
Source: view the official text
In this article (9 sections)
- 79-4101 · Imposition and rate of tax
- 79-4101a · Repealed
- 79-4102 · Tax paid by purchaser and collected by seller
- 79-4103 · Time for returns and payment of tax; forms; extension of time
- 79-4104 · Notice to director of taxation when seller's license issued,…
- 79-4105 · Enforcement, collection and administration; sections…
- 79-4106 · Administration of provisions of article; rules and…
- 79-4107 · Penalties for violations of act
- 79-4108 · Disposition of revenue; transfer of moneys in county and city…