Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-5203
Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations
Official textksrevisor.govlast amended
# (a)
The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a return upon forms devised and furnished by the director.
# (b)
The director of taxation shall adopt a uniform system of providing, affixing and displaying official stamps, labels or other indicia for marijuana and controlled substances upon which a tax is imposed.
# (c)
The secretary of revenue shall adopt rules and regulations necessary to administer and enforce the provisions of this act.
Amendment history
L. 1987, ch. 366, § 3; July 1.
Source: view the official text
In this article (12 sections)
- 79-5201 · Taxation of marijuana and controlled substances; definitions
- 79-5202 · Same; imposition of tax; rates; measurement
- 79-5203 · Same; administration by director of taxation; tax payments;…
- 79-5204 · Same; evidence of payment required; purchase of stamps;…
- 79-5205 · Marijuana and controlled substances; tax assessments; notice…
- 79-5206 · Same; report and return confidential
- 79-5207 · Same; examination of records by director; subpoenas
- 79-5208 · Same; tax and criminal penalties for violation of act
- 79-5209 · Same; no immunity from criminal prosecution
- 79-5210 · Same; certain persons not required to pay tax
- 79-5211 · Same; disposition of revenue
- 79-5212 · Taxation of marijuana and controlled substances; warrants for…