Kansas Administrative Code

(Authorized by K.S.A. 79-4708; implementing K.S.A 79-4706, 79-4708; effective May 1, 1985; revoked Feb. 12, 2016.)

(Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.) 92-24-2 to 92-24-4. (Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1,…

Registration certificates; appli- cation; display; revocation. (a) (1) Application for a liquor drink tax registration certificate shall be made upon a form furnished by the secretary. The application shall state the name of the appli- cant as specified on the applicant’s license…

Application of tax. (a) The li- quor drink tax shall apply to the gross receipts de- rived from the sale of any ingredients for drinks containing alcoholic liquor, whether mixed by the licensee or sold separately. The tax shall also apply to charges that are incidental to charges…

Sales tax inapplicable. Items of tangible personal property subject to the liquor drink tax shall not be subject to retailers’ sales tax. (Authorized by K.S.A. 79-41a03, as amended by L. 2001, Ch. 167, § 14; implementing K.S.A. 79- 41a02, 79-41a03, as amended by L. 2001, Ch. 167,…

Assumption of tax by licensee prohibited. (a) A licensee shall not advertise, hold out, or state to the public or to any consumer, directly or indirectly, any of the following: (1) The liquor drink tax, or any part of the tax, will be assumed or absorbed by the licensee. (2) The …

Time for returns and payment of tax; forms. On or before the last day of each calendar month, each club, caterer, and drinking establishment licensed in this state shall submit a tax return to the secretary upon forms furnished by the secretary. The name and address of the licens…

Records required. (a) Each licensee shall keep records and books of all sales 759 Liquor Drink Tax 92-24-19 subject to the liquor drink tax, together with in- voices, bills of lading, sales records, copies of bills of sale, source records, daily summaries, and oth- er pertinent p…

Source record requirements. (a) Each licensee shall record on a source record the following information: (1) Each individual serving of a drink containing alcoholic liquor, or the unit of serving used if the drink is not served as an individual separate serv- ing, and the price c…

Daily summary. Each licens- ee shall prepare a daily summary of all informa- tion required to be recorded on source records, including the sale or service of drinks containing alcoholic liquor. The daily summary shall also show the number of servings, and the kind of drink. Prope…

Licensee’s inventory; sales slips. A licensee shall not possess in inventory on the licensed premises any alcoholic liquor not covered by a sales slip provided by the retailer or wholesaler. Each sales slip shall be maintained by the licensee for the period prescribed by K.A.R. 9…

Price listing statements. Each licensee shall keep a price listing statement listing the current, normal retail selling price charged for each drink containing alcoholic liquor served by the licensee. The statement shall list the price for each individual serving and for any othe…

(Authorized by K.S.A. 1982 Supp. 79-41a03; implementing K.S.A. 1982 Supp. 79- 41a02,79-41a03;effective,T-83-30,Oct.25,1982; effective May 1, 1983; revoked, T-88-58, Dec. 16, 1987; revoked May 1, 1988.)

Report of alcoholic liquor lost through theft or disaster. Each licensee shall prepare a written report for the director setting out the number and size of containers and the brand, proof, age and category of alcoholic liquor lost through theft or disaster. A theft of alcoholic l…

Determination of tax liability; presumption of taxable disposition. (a) The correct amount of liquor drink tax shall be deter- minedbythesecretarywhenexaminingthetaxac- count of any licensee, on the basis of returns filed with the secretary, or any records or information that is …

Bond.(a)Eachapplicantorlicens- ee submitting an application for a new license or for renewal of an existing license shall post or have posted with the department of revenue a bond in an amount equal to three months’ average liquor drink tax liability or $1000, whichever is greate…

Duty of licensees discontinu- ing business. Each licensee discontinuing busi- ness shall notify the secretary, return its liquor drink tax registration certificate for cancellation, and preserve all business records within this state for three years. A receipt shall be issued by …

(Authorized by K.S.A. 1979 Supp. 79-41a02, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; ef- fective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 1979 Supp. 79-41a01, 79-41a03; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 1979 Supp. 79-41a03; effective, E-80-26, Dec. 12, 1979; ef- fective May 1, 1980; revoked, T-83-30, Oct. 25, 1982; revoked May 1, 1983.)

Definitions. As used in this article, these terms shall have the following meanings. (a) “Licensee” means a holder of a class A or class B license, drinking establishment license, tempo- rary permit holder, or caterer license issued by the director of alcoholic beverage control. …

Effective date for levy, repeal, or change in rate of transient guest tax. The effective date for the levy, repeal, or change in the rate of a city or county transient guest tax shall be the first day of the calendar quarter that follows either of these days: (a) The 30th day aft…

Definitions. As used in this article, these terms shall have the following meanings: (a) “Agricultural commodities” shall mean all mate- rials used in the production of agricultural ethyl alcohol, including grains and other starch prod- ucts, sugar-based crops, fruits and fruit p…

Applications; contents. (a) Each person eligible to receive funds from the Kansas qualified agricultural ethyl alcohol producer in- centive fund shall file an application with the di- rector of taxation on forms furnished by the direc- tor which shall contain the following inform…

Alcohol blender requirements; licenses. (a) Each person purchasing agricultur- al ethyl alcohol from a qualified agricultural ethyl alcohol producer for the purpose of blending alco- hol in the state of Kansas shall have a valid manu- facturer’s license issued by the Kansas depar…

Filing of quarterly reports; deadline. (a)(1) Each ethyl alcohol producer producing agriculture ethyl alcohol in the state of Kansas shall file a Kansas qualified agricultural ethyl alcohol producer’s report with the director of taxation within 30 days from the last day of each q…

Record requirements, mainte- nance and retention. (a) Each producer shall maintain records with respect to: (1) The quantity of spirits produced; (2) the quantity of spirits on-hand and received; (3) the quantities and types of materials added to render the spirits unfit for beve…

Withdrawal of spirits and fuel alcohol; records required. (a) Before spirits may be withdrawn from the premises of an alco- holfuelplant,theproducershallrenderthespirits unfit for beverage use as required by 27 C.F.R. §19.996 and amendments thereto. (b) For each shipment or other…

Funds erroneously paid. If the director of taxation determines from available re- ports and records that a producer has erroneously received moneys from the Kansas qualified ag- ricultural ethyl alcohol producer incentive fund, the recipient, after receiving notification by the d…

Definition. “Quarter” shall mean any of the following periods in a calendar year: (a) January 1 through March 31; (b) April 1 through June 30; (c) July 1 through September 30; or (d) October 1 through December 31. For the purposes of this article, the term “quar- terly” shall be …

Application. (a) Each person re- questing funds from the Kansas qualified biodies- el fuel producer incentive fund shall submit an application with the secretary on a form furnished by the department of revenue, which shall include the following information: (1) The name and addr…

Filing of quarterly reports; deadline. (a)(1) Each Kansas qualified biodiesel fuel producer shall file a Kansas qualified biodies- el fuel producer’s report with the secretary within 30 days after the last day of each quarter. Each producer not filing a report within 30 days from…

Record requirements, mainte- nance, and retention. (a) Each Kansas qualified biodiesel fuel producer shall maintain the follow- ing records for each quarter: (1) The quantity of biodiesel fuel produced; (2) records of the type and amount of materials used to produce biodiesel fue…

Funds erroneously paid. If the secretary determines from available reports and records that a Kansas qualified biodiesel fuel pro- ducer has erroneously received money from the Kansas qualified biodiesel fuel producer incentive fund, the Kansas qualified biodiesel fuel produc- 76…

Definition. “Quarter” shall mean any of the following periods in each calendar year: (a) January 1 through March 31; (b) April 1 through June 30; (c) July 1 through September 30; or (d) October 1 through December 31. For the purposes of this article, the term “quar- terly” shall …

Filing of quarterly reports; deadline. (a)(1) Each Kansas retail dealer seek- ing a Kansas retail dealer incentive shall file a re- tail dealer’s report with the secretary of revenue within 30 days after the last day of each quarter. Each retail dealer not filing a retail dealer’…

Record requirements. (a) Each Kansas retail dealer shall maintain the following records for each quarter: (1) The quantity and product type of all fuel re- ceived; (2) the quantity and product type of all fuel sold or dispensed; (3) the method of disbursement; and (4) invoices an…

Funds erroneously paid; in- formal conferences. (a) If the secretary of revenue determines from available reports and records that a Kansas retail dealer has erroneous- ly received money from the Kansas retail dealer incentive fund, the retail dealer shall refund to the secretary…

Measuring vehicle tanks; vehi- cles affected; capacity marker; extent filled. All vehicles transporting motor-vehicle fuel by means of the public highways of this state used as an original container in importing motor-vehicle fuel into this state, or transportation from a refin- …

Vehicle tanks; marking capac- ity; identifying tank; certificate; basis of tax payments. All vehicles transporting motor-vehi- cle fuel by means of the public highways of this state, used as an original container in transporta- tion from a refinery, place of manufacture or pro- d…

(Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Vehicle tanks; re-marking when damaged. If a vehicle tank, shell or head, seal, marker rod or indicator disc is damaged or altered in any manner after it has been calibrated, the owner or lessee shall report the damage or al- teration to the director. The director may re-mark cal…

(Authorized by K.S.A. 83-125, K.S.A. 1965 Supp. 55-512; effective Jan. 1, 1966; revoked May 1, 1986.)

Calibration unit number. Each tank vehicle calibrated shall have the unit num- ber appear in plain letters not less than two inch- es in height on a sharply contrasting background on each side of the tank portion of the vehicle and shall be identified as “unit No. _______.” (a) W…

(Authorized by K.S.A. 79-3430, 79- 3458;effectiveJan.1,1966;revokedMay1,1986.)

Books and records; preserva- tion. (a) Persons claiming refunds of motor fuel tax because the fuel was used for nonhighway pur- poses shall be able to substantiate their claims by maintaining an adequate record keeping system. Refund claimants shall verify on the refund ap- plica…

(Authorized by K.S.A. 79-3403, 79- 3405; effective May 1, 1979; revoked May 1, 1986.)

License applications; bond re- quirements. (a) Each applicant for a distributor, importer, or manufacturer license shall post a bond equal to a three months’ average tax liability. New businesses may submit a bond equal to 25% of its estimated tax liability for a 12-month peri- o…

Principal business for handling allowance. (a) Each distributor’s principal busi- ness shall be determined on the basis of nation- al gross sales figures. Each distributor claiming a handling allowance for motor vehicle fuel shall provide the director annual figures on total gros…