Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-41a01
Definitions
As used in K.S.A. 79-41a01 through 79-41a09 , and amendments thereto:
# (a)
"Alcoholic liquor" means alcoholic liquor, as defined by K.S.A. 41-102 , and amendments thereto, and cereal malt beverage, as defined by K.S.A. 41-2701 , and amendments thereto.
# (b)
"Caterer," "club," "drinking establishment," "public venue," "railway car" and "temporary permit" have the meanings provided by K.S.A. 41-2601 , and amendments thereto.
# (c)
"Gross receipts derived from the sale of alcoholic liquor" means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the alcoholic liquor contained in such drink.
Amendment history
L. 1979, ch. 152, § 11; L. 1985, ch. 171, § 12; L. 1987, ch. 182, § 117; L. 1990, ch. 179, § 9; L. 2012, ch. 144, § 49; July 1.
Source: view the official text
In this article (11 sections)
- 79-41a01 · Definitions
- 79-41a02 · Imposition and rate of tax; paid by consumer and collected…
- 79-41a03 · Payment and collection of tax; bond; disposition of revenue;…
- 79-41a03a · Interest and penalties for failure to pay or untimely…
- 79-41a04 · Local alcoholic liquor fund; distribution of moneys
- 79-41a04a · Repealed
- 79-41a05 · Same; additional payments to local units, when
- 79-41a06 · Registration certificate required for seller
- 79-41a07 · Violations by seller; remedies
- 79-41a08 · Tax constitutes lien on seller's property
- 79-41a09 · Same; refund fund established; amount maintained