Chapter 41 — INTOXICATING LIQUORS AND BEVERAGES

41-412. Severability. If any provisions of this act or the application thereof to any person or circumstances is held invalid, the invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provisions or application, and,…

41-501. Tax rate; exemptions; limitation on tax by city; collection and disposition of tax; permit to import for certain purposes. (a) As used in this section and K.S.A. 41-501a, and amendments thereto: (1) "Gallon" means wine gallon. (2) "Federal area" means any lands or premise…

41-501a. Tax on liquor being delivered to federal area. If any alcoholic liquor which is taxable under the provisions of K.S.A. 41-501, and amendments thereto, is transported in interstate commerce into this state or a federal area for delivery to a consignee or person located, r…

41-501b. History: L. 1961, ch. 240, § 2; Repealed, L. 1972, ch. 342, § 120; July 1. CASE ANNOTATIONS 1. Cited in case determining liability of wholesaler for cigarette tax increase under K.S.A. 79-3310. The Fleming Company v. McDonald, 212 Kan. 11, 17, 509 P.2d 1162. Previous | N…

41-501c. History: L. 1978, ch. 188, § 1; Expired, July 1, 1978. Revisor's Note: This section became effective on May 6, 1978, and expired on July 1, 1978, see L. 1978, ch. 188, § 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Arch…

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 …

41-503. History: L. 1949, ch. 242, § 55; Repealed, L. 1993, ch. 20, § 12; July 1. CASE ANNOTATIONS 1. Intent of act is to tax all alcoholic liquor unless specifically exempted. State v. Payne, 183 Kan. 396, 400, 327 P.2d 1071. Previous | Next LEGISLATIVE COORDINATING COUNCIL Gene…

41-504. History: L. 1949, ch. 242, § 56; Repealed, L. 1990, ch. 179, § 16; July 1. CASE ANNOTATIONS 1. Intent of act is to tax all alcoholic liquor unless specifically exempted. State v. Payne, 183 Kan. 396, 400, 327 P.2d 1071. Previous | Next LEGISLATIVE COORDINATING COUNCIL Gen…

41-505. History: L. 1949, ch. 242, § 57; L. 1985, ch. 170, § 12; Repealed, L. 1990, ch. 179, § 16; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

41-506. History: L. 1949, ch. 242, § 58; L. 1985, ch. 170, § 13; L. 1987, ch. 182, § 42; Repealed, L. 1990, ch. 179, § 16; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…

41-507. Alcoholic liquor tax refund fund; use. A revolving fund designated the alcoholic liquor tax refund fund shall be set apart and maintained by the director from the license fees and excise tax collected under the provisions of this act and held by the state treasurer for th…

41-508. Possession of untaxed liquor by retailer; penalty. It shall be unlawful for the holder of any retailer's license to receive or possess any alcoholic liquor upon which the gallonage tax levied by this act has not been paid. Any such licensee who shall violate the provision…

41-509. History: L. 1949, ch. 242, § 61; Repealed, L. 1969, ch. 180, § 21-4701; July 1, 1970. Revisor's Note: Later act, see 21-3711. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived S…

41-510. Credit for spirits sold to federal military installation. (a) Notwithstanding the provisions of K.S.A. 41-501, and amendments thereto, any distributor may claim and receive from the director a credit for taxes imposed by K.S.A. 41-501, and amendments thereto, on spirits s…

41-511. Reports of alcoholic liquor shipped into the state; contents; penalties for failure to file report; confidentiality of name or address of consignee. (a) Every express company or other common carrier that delivers any alcoholic liquors from outside the state for delivery i…

41-601. Manufacturers, distributors, microbreweries, microdistilleries and farm wineries; monthly reports. Every manufacturer, distributor, microbrewery that sells any beer to a beer distributor at wholesale, microdistillery that sells any spirits to a spirits distributor at whol…

41-602. Same; records of sales. It is the duty of each manufacturer, distributor, microbrewery which sells any beer to a beer distributor, microdistillery which sells any spirits to a spirits distributor and farm winery which sells any wine to a distributor to keep complete and a…

41-701. Certain sales by distributors, microbreweries and manufacturers prohibited; criminal penalties. (a) Except as provided in subsection (e), no spirits distributor shall sell or attempt to sell any spirits within this state except to: (1) A licensed manufacturer, licensed no…

41-702. Gifts and credit from manufacturer, distributor or microbrewery prohibited; revocation or suspension of license for violations. (a) Except to the extent permitted pursuant to K.S.A. 41-703, and amendments thereto, no licensed retailer, club, drinking establishment or cate…

41-703. Gifts, loans and interest in customer's business by manufacturer, distributor or microbrewery prohibited, exceptions; rules and regulations. (a) Except as provided by subsection (d), no manufacturer, distributor or microbrewery shall directly or indirectly: (1) Sell, supp…

41-704. Manufacturers; interest in business of distributor prohibited. No manufacturer of alcoholic liquors holding a manufacturer's license under this act and no manufacturer of alcoholic liquors outside of this state manufacturing alcoholic liquors for distribution and sale wit…

41-705. Violation of K.S.A. 41-703 or 41-704; effect. Any licensee who shall permit or assent, or be a party in any way to any violation or infringement of the provisions of K.S.A. 41-703 or 41-704 shall be deemed guilty of a violation of this act, and any money loaned contrary t…

41-706. Requirements relating to revenue stamps, labels, seals. No manufacturer, distributor, microbrewery or wholesaler shall sell or deliver any package containing alcoholic liquor manufactured or distributed by such manufacturer, distributor, microbrewery or wholesaler, unless…

41-707. Labels; quality of liquor; requirements. No alcoholic liquor labeled as "whisky" or "gin" shall be sold at retail in this state, unless the entire alcoholic content thereof, except flavoring materials, is a distillate of fermented mash of grain or mixture of grains. Alcoh…

41-708. Retailer must obtain alcoholic liquor from licensed distributor, farm winery or microbrewery; exceptions; penalties. No retailer licensed under this act shall purchase or receive alcoholic liquor from any source except from a distributor, farm winery or microbrewery licen…

41-709. Authorized sale or delivery by manufacturer, distributor or microbrewery; revocation of license for violations. (a) No manufacturer, distributor or microbrewery shall sell or deliver any package containing alcoholic liquor manufactured or distributed by such manufacturer,…

41-710. Location of retail store, microbrewery, microdistillery or farm winery; restrictions; within core commercial district. (a) No retailer's license shall be issued for premises unless such premises comply with all applicable zoning regulations. (b) No microbrewery license, m…

41-711. Sale at retail forbidden on certain premises. No alcoholic liquor shall be sold at retail upon any premises which have an inside entrance or opening which connects with any other place of business. History: L. 1949, ch. 242, § 74; March 9. Previous | Next LEGISLATIVE COOR…

41-712. Days and hours of sale by retailers. (a) Within any city where the days of sale at retail of alcoholic liquor in the original package have not been expanded as provided by K.S.A. 41-2911, and amendments thereto, or have been so expanded and subsequently restricted as prov…

41-713. Retailers; mixing drinks on premises and employment of certain persons prohibited; exceptions. (a) It shall be unlawful for a retailer of alcoholic liquor: (1) To permit any person to mix drinks in or on the licensed premises, except as provided in subsection (b); (2) to …

41-714. Advertising; authority of director. (a) Any advertising of a farm winery, microdistillery or microbrewery shall be subject to approval by the director prior to its dissemination. (b) The secretary of revenue may adopt, in accordance with K.S.A. 41-210, and amendments ther…

41-715. Sale of liquor to incapacitated or intoxicated person; penalties. (a) No person shall knowingly sell, give away, dispose of, exchange or deliver, or permit the sale, gift or procuring of any alcoholic liquor to or for any person who is an incapacitated person, or any pers…

41-716. History: L. 1949, ch. 242, § 79; Repealed, L. 1975, ch. 250, § 1; March 12. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

41-717. Certain sales on credit, in trade or by check prohibited. (a) (1) Except as provided by subsection (a)(2), no person shall sell or furnish at retail and no microbrewery, microdistillery or farm winery shall sell to any consumer any alcoholic liquor on credit; on a passboo…

41-718. Sale only in original package; refilling prohibited; application of law to certain sales. (a) No person except a manufacturer, distributor, microbrewery, microdistillery, farm winery or wholesaler shall fill or refill, in whole or in part, any original package of alcoholi…

41-719. Consumption of alcoholic liquor prohibited in certain places; exemptions. (a) (1) Except as otherwise provided herein and in K.S.A. 8-1599, and amendments thereto, no person shall drink or consume alcoholic liquor on the public streets, alleys, roads or highways or inside…

41-719a. History: L. 1949, ch. 242, § 82; L. 1968, ch. 35, § 1; L. 1969, ch. 242, § 1; L. 1971, ch. 175, § 1; L. 1975, ch. 251, § 1; L. 1979, ch. 153, § 13; L. 1981, ch. 200, § 1; L. 1987, ch. 182, § 54; L. 1988, ch. 165, § 3; L. 1990, ch. 180, § 2; L. 1991, ch. 143, § 1; L. 1992…

41-720. Nonbeverage licensee forbidden to give or sell alcoholic liquors; violation; penalty. No nonbeverage user shall sell, give away or otherwise dispose of any alcohol or wine, purchased under his license as such nonbeverage user, in any form fit for beverage purposes. Any no…

41-721. No retail licenses to issue in cities where electors voted contrary. It shall not be lawful to sell alcoholic liquor at retail nor shall the director grant or issue, or cause to be granted or issued, any license to sell alcoholic liquor at retail within the limits of any …

41-722. Giving or selling liquor to evade law declared unlawful. The giving away or delivery of any alcoholic liquor for the purpose of evading any provision of K.S.A. 41-721 or taking of orders or the making of agreements, at or within any governmental subdivision, while such sa…

41-723. Violating K.S.A. 41-721 and 41-722; places declared common nuisances. All places where alcoholic liquor is sold in violation of any provision of K.S.A. 41-721 and 41-722 shall be and are declared to be common nuisances, and may be abated as such in the manner hereinafter …

41-724. Transportation of liquor into state forbidden; exceptions. No person or common carrier shall haul or transport alcoholic liquor in or into this state, for sale, or for storage and sale in this state, upon which the required labeling or gauging fee, tax, duty or license ha…

41-725. Common carriers; must deliver only to consignee. It shall be unlawful for any officer, agent or employee of any railroad company, express company or other common carrier to deliver any alcoholic liquors to any person other than to the person to whom such shipment is consi…

41-726. False statements to common carriers unlawful. It shall be unlawful for any person to make a false statement, for the purpose of obtaining alcoholic liquors, to any railroad, express or transportation company, or any person engaged in the business of transporting goods, wa…

41-727. Purchase or consumption of alcoholic beverage by minor; penalty; exceptions; immunity from criminal prosecution; tests; detainment. (a) Except with regard to serving of alcoholic liquor or cereal malt beverage as permitted by K.S.A. 41-308a, 41-308b, 41-727a, 41-2610, 41-…

41-727a. Use of minors to determine compliance with law, limitations. (a) Any person listed in subsections (b)(1), (b)(2) or (b)(3) may engage or direct a person under 21 years of age to violate the provisions of the Kansas liquor control act in order to develop a program or syst…

41-727b. History: L. 1985, ch. 173, § 2; L. 1987, ch. 182, § 55; L. 1988, ch. 165, § 9; L. 1990, ch. 179, § 4; L. 1994, ch. 300, § 1; L. 1996, ch. 229, § 115; L. 2000, ch. 166, § 4; L. 2001, ch. 200, § 9; L. 2004, ch. 94, § 3; L. 2006, ch. 169, § 114; Repealed, L. 2007, ch. 195, …

41-728. Sales of alcoholic liquor by distributors and microbreweries; prohibited acts. (a) No distributor or microbrewery shall, directly or indirectly, sell on credit any alcoholic liquor or cereal malt beverage to a club, drinking establishment or caterer, and no club, drinking…

41-729. Retail sales at less than cost; permit required. (a) No retailer shall sell, directly or indirectly, any alcoholic liquor at less than the acquisition cost of such liquor without first having obtained from the director a permit to do so. (b) The director may issue to a li…

41-730. Sale of powdered alcohol prohibited. (a) No form of powdered alcohol shall be sold or offered for sale by any person licensed under the Kansas liquor control act. (b) This section shall be a part of and supplemental to the Kansas liquor control act. History: L. 2015, ch. …