Chapter 79 — TAXATION

79-3293b. Application of K.S.A. 79-3271 and 79-3279. The provisions of K.S.A. 79-3271 and 79-3279, and amendments thereto shall be applicable to all taxable years commencing after December 31, 2001. History: L. 2002, ch. 185, § 14; June 6. Previous | Next LEGISLATIVE COORDINATING…

79-3294. Withholding tax; title; relationship to Kansas income tax act. The title of this act shall be the "Kansas withholding and declaration of estimated tax act." All of the provisions of the Kansas income tax act shall apply to and be effective to the provisions of this act t…

79-3294a. Withholding tax; injunctions. The secretary of revenue or the secretary's designee is hereby authorized to bring an action to enjoin any employer from engaging in business who, in violation of any of the provisions of K.S.A. 79-3294 et seq. and amendments thereto, fails…

79-3294b. Same; bond to secure collection. The director may require a bond to secure the collection of any withholding tax, penalties or interest due or to become due under the provisions of K.S.A. 79-3294 et seq. and amendments thereto, whenever any employer has failed to pay ov…

79-3295. Withholding tax; definitions. (a) The term "employee" means a resident of this state as defined by subsection (b) of K.S.A. 79-32,109, and amendments thereto, performing services for an employer either within or without the state and a nonresident performing services wit…

79-3296. Withholding tax; employer's requirement to withhold; agreements of the secretary. (a) Every employer who is required under federal law to withhold upon wages pursuant to the federal internal revenue code shall, whenever the wage recipient is a resident of Kansas or the w…

79-3297. History: L. 1965, ch. 525, § 4; Repealed, L. 1967, ch. 497, § 40; May 12.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 …

79-3297a. History: L. 1968, ch. 355, § 1; L. 1972, ch. 342, § 101; L. 1977, ch. 344, § 6; L. 1988, ch. 366, § 45; Repealed, L. 2000, ch. 184, § 34; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

79-3298. Withholding tax from wages; employers' return filing requirements; remittance of tax, when. (a) Every employer, payer, person or organization deducting and withholding tax shall remit the taxes and file returns in accordance with the following provisions: (1) Whenever th…

79-3299. Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. (a) Every employer, payer, person or organization deducting and withholding tax, on or before January 31 of each year, shall prepare a statement for each employee or…

79-33,100. Exceptions to applicability of act; compacts. (a) No provisions of this act shall: (1) Be deemed to amend or modify any compact described in K.S.A. 79-3323(a), and amendments thereto; or (2) be enforced in a manner which would cause the state to breach the terms of any…

[Repealed or reserved.]

[Repealed or reserved.]

79-3301. Definitions. As used in K.S.A. 79-3301 et seq., and amendments thereto: (a) "Act" means the Kansas cigarette and tobacco products act. (b) "Carrier" means one who transports cigarettes from a manufacturer to a wholesale dealer or from one wholesale dealer to another. (c)…

79-3302. Title and purpose of act. (a) K.S.A. 79-3301 through 79-3304, 79-3306, 79-3309, 79-3310, 79-3311, 79-3312, 79-3312a, 79-3313, 79-3316, 79-3321, 79-3322, 79-3323, 79-3324a, 79-3326, 79-3328, 79-3329, 79-3333, 79-3335, 79-3371, 79-3373, 79-3374, 79-3375, 79-3377, 79-3378, …

79-3303. Licenses and permits; requirements relating to vending machines. (a) Each person engaged in the business of selling cigarettes or electronic cigarettes in the state of Kansas and each vending machine distributor shall obtain a license as provided by this act. A separate …

79-3304. License fees and bond; disqualifications for issuance or renewal of license. (a) The license fee for each biennium or portion thereof shall be as follows: (1) For retail dealer's license, $25 for each dealer establishment. (2) For retailer's license on railroad or sleepi…

79-3305. History: L. 1933, ch. 122, § 5 (Special Session); L. 1939, ch. 329, § 5; L. 1967, ch. 498, § 4; Repealed, L. 1996, ch. 214, § 40; July 1. Source or prior law: 79-3022. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived …

79-3306. License; application forms; issuance. Licenses shall be issued by the director for a biennium or portion thereof upon application for the license made on forms furnished by the director containing such information as the director may require subscribed to by the applican…

79-3307. History: L. 1933, ch. 122, § 7 (Special Session); L. 1939, ch. 329, § 7; Repealed, L. 1967, ch. 498, § 20; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Doc…

79-3308. History: L. 1933, ch. 122, § 8 (Special Session); Repealed, L. 1939, ch. 329, § 25; July 1. Source or prior law: 79-3018. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…

79-3309. Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions. (a) Whenever the director has reason to believe that any person licensed under this act has violated any of the provisio…

79-3310. Tax on cigarettes imposed; rates. There is imposed a tax upon all cigarettes sold, distributed or given away within the state of Kansas. On and after July 1, 2015, the rate of such tax shall be $1.29 on each 20 cigarettes or fractional part thereof or $1.61 on each 25 ci…

79-3310a. History: L. 1983, ch. 329, § 2; Repealed, L. 1984, ch. 357, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3310b. History: L. 1983, ch. 329, § 3; L. 1984, ch. 357, § 3; Repealed, L. 1996, ch. 214, § 40; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-3310c. Inventory tax on cigarettes; procedures for payment. On or before July 31, 2015, each wholesale dealer, retail dealer and vending machine operator shall file a report with the director in such form as the director may prescribe showing cigarettes, cigarette stamps and m…

79-3311. Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale. The director shall design and designate indicia of tax payment to be affixed to each package of cigarettes as provided by this act. S…

79-3311a. Stamps; minimum number of cigarettes; liability for tax. (a) Notwithstanding any other provision in this act, any person who purchases, possesses, uses or consumes more than 400 cigarettes in this state without the required tax indicia being affixed as herein provided s…

79-3312. Redemption of stamps. The director shall redeem any unused stamps that any wholesale dealer presents for redemption within six months after the purchase thereof, at the face value less 0.55% thereof if such stamps have been purchased from the director and are whole, comp…

79-3312a. Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes. Carriers are hereby required to report to the director the amount of cigarettes refused by any consignee and all such cigarettes returned to the manufacturer on forms and…

79-3313. Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing. All cigarettes sold in this state shall be in packages, and each of the packages shall bear evidence of payment of the tax thereon except that any railroa…

79-3314. History: L. 1933, ch. 122, § 13 (Special Session); L. 1935, ch. 309, § 6; L. 1939, ch. 329, § 13; Repealed, L. 1967, ch. 498, § 20; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STAT…

79-3315. History: L. 1933, ch. 122, § 14 (Special Session); Repealed, L. 1935, ch. 309, § 13; April 1. Source or prior law: 79-3025a. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived S…

79-3316. Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms. (a) All purchases of cigarettes by any dealer shall be evidenced by an invoice, a duplicate of which shall be furnished to the party receiving the cigarettes from any dealer. (b)…

79-3317. History: L. 1935, ch. 309, § 8; L. 1939, ch. 329, § 15; Repealed, L. 1967, ch. 498, § 20; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-3318. History: L. 1935, ch. 309, § 9; Repealed, L. 1996, ch. 214, § 40; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-3319. History: L. 1933, ch. 122, § 16 (Special Session); L. 1939, ch. 329, § 16; Repealed, L. 1967, ch. 498, § 20; July 1. Source or prior law: 79-3032. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

79-3320. History: L. 1933, ch. 122, § 17 (Special Session); L. 1939, ch. 329, § 17; L. 1967, ch. 498, § 13; Repealed, L. 1969, ch. 180, § 21-4701; July 1, 1970. Source or prior law: 79-3024. Revisor's Note: Later act, see 21-3711. Previous | Next LEGISLATIVE COORDINATING COUNCIL …

79-3321. Unlawful acts. It shall be unlawful for any person: (a) Except as otherwise specifically provided by this act, to possess, sell, transport, import, distribute, wholesale or manufacture more than 1,000 cigarettes without the required tax indicia being affixed as herein pr…

79-3322. Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and abetting; referral to attorney general or proper county or district attorney. (a) (1) Except as otherwise provided in this act, a violation of K.S.A. 79-3321(a), (c), (d), (f), (h),…

79-3323. Contraband goods; seizure. (a) Except as provided in subsection (c), the following are declared to be common nuisances and contraband: (1) All packages of cigarettes, in quantities of 20 packages or more, not bearing indicia of tax payment as required in this act and all…

79-3324. History: L. 1933, ch. 122, § 21 (Special Session); L. 1939, ch. 329, § 21; L. 1953, ch. 440, § 2; L. 1967, ch. 498, § 17; Repealed, L. 1980, ch. 319, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC M…

79-3324a. Contraband goods; seizure and sale; disposition of proceeds. (a) All of the cigarettes and property seized by the director or the director's authorized agent shall first be listed and appraised by the person making the seizure, and turned over to the director and a rece…

79-3325. History: L. 1933, ch. 122, § 22 (Special Session); Repealed, L. 1939, ch. 329, § 25; July 1. Source or prior law: 79-3027b, 79-3033. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Ar…

79-3326. Duties of director; enforcement of act. The director of taxation shall administer and enforce the provisions of this act, and to require such reports, make such investigations and take such other action as the director deems necessary or suitable to that end. For the pur…

79-3327. History: L. 1933, ch. 122, § 24 (Special Session); L. 1935, ch. 309, § 11; L. 1939, ch. 329, § 23; L. 1943, ch. 305, § 1; L. 1947, ch. 460, § 1; L. 1951, ch. 494, § 1; L. 1957, ch. 505, § 4; Repealed, L. 1961, ch. 456, § 1; June 30. Source or prior law: 79-3025. Previous…

79-3327a. History: L. 1933, ch. 122, § 24 (Special Session); L. 1935 ch. 309, § 11; L. 1939, ch. 329, § 23; L. 1943, ch. 305, § 1; L. 1947, ch. 460, § 1; L. 1951, ch. 494, § 1; L. 1957, ch. 429, § 21; L. 1964, ch. 37, § 4 (Budget Session); L. 1965, ch. 530, § 1; L. 1967, ch. 498,…

79-3328. Expenses of enforcement. The director is hereby authorized and instructed to pay all proper expenses incurred in the enforcement of this act and for that purpose shall present the necessary vouchers approved by him or her to the director of accounts and reports, who shal…

79-3329. Unconstitutionality of part. If any part or parts of this act are held to be unconstitutional the remaining part thereof shall be unaffected thereby. History: L. 1933, ch. 122, § 26 (Special Session); January 1, 1934. Previous | Next LEGISLATIVE COORDINATING COUNCIL Gene…

79-3330. History: L. 1933, ch. 122, § 27 (Special Session); L. 1935, ch. 310, § 1; Repealed, L. 1951, ch. 478, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Do…