Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-41a09
Same; refund fund established; amount maintained
Official textksrevisor.govlast amended
There is hereby established in the state treasury the local alcoholic liquor refund fund. The local alcoholic liquor refund fund shall be held by the state treasurer for prompt refunding of all overpayments of the tax levied and collected pursuant to article 41a of chapter 79 of the Kansas Statutes Annotated. The local alcoholic liquor refund fund shall be maintained in an amount determined by the secretary of revenue as necessary to meet current refunding requirements, but such amount shall not exceed $10,000.
Amendment history
L. 1983, ch. 315, § 4; April 14.
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- 79-41a04a · Repealed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