Collection and payment of tax

41-502. Collection and payment of tax. The secretary of revenue shall prescribe, by rules and regulations adopted pursuant to K.S.A. 41-210, and amendments thereto, and designed to protect the revenue of this state, a method of reporting, paying and collecting the tax imposed by K.S.A. 41-501, and amendments thereto, other than the affixture to original packages of alcoholic liquor of stamps or other visible evidence of the payment of such tax. Such tax shall be paid on or before the 15th day of the calendar month next succeeding the month in which the distributor acquires possession of alcoholic liquors made taxable by the provisions of K.S.A. 41-501, and amendments thereto. The reporting and payment thereof within the time prescribed by this section and in the manner prescribed by the rules and regulations shall constitute a compliance with the provisions of K.S.A. 41-501, and amendments thereto. History: L. 1949, ch. 242, § 54; L. 1953, ch. 238, § 7; L. 1958, ch. 14, § 3 (Special Session); L. 1973, ch. 200, § 1; L. 1983, ch. 161, § 13; L. 1985, ch. 170, § 11; L. 1989, ch. 146, § 4; L. 1993, ch. 20, § 8; July 1. CASE ANNOTATIONS 1. Intent of act is to tax all alcoholic liquor unless specifically exempted. State v. Payne, 183 Kan. 396, 400, 402, 327 P.2d 1071. 2. Law imposed unreasonable burden upon interstate commerce with respect to transportation of liquor. Murphy v. Love, 249 F.2d 783, 784, 785, 786, 788, 789. 3. State may provide for collection of liquor taxes on sales to or on military reservation. Murphy v. Love, 249 F.2d 783, 784, 788, 789. 4. Act requires attachment of stamps on liquor purchased in Missouri by Kansas residents transporting to Kansas for private use. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 5. Missouri seller not adversely affected by act had no standing to question constitutionality. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 6. Federal district court without authority to determine constitutionality of act. Berbiglia, Inc. v. Cheney, 249 F. Supp. 258, 259, 262. 7. Missouri corporate retailer seeking injunction against director of alcoholic beverage control. Cellarmaster Wines of Missouri v. Kennedy, 603 F. Supp. 793, 795, 800 (1985). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026