Chapter 79 — TAXATION

79-3331. History: L. 1935, ch. 309, § 12; Repealed, L. 1939, ch. 329, § 25; July 1.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…

79-3332. History: L. 1939, ch. 329, § 24; Repealed, L. 1951, ch. 478, § 1; June 30.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 Documents Archived School Finance Documents…

79-3333. Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties. (a) Each person engaged in the business of selling cigarettes, smokeless tobacco or roll-your-o…

79-3334. Active cigarette and tobacco licensees, list. (a) The Kansas department of revenue shall publish a list of active cigarette and tobacco licensees and shall update such list monthly. (b) The list of active cigarette and tobacco licensees published as provided in subsectio…

79-3335. Counterfeit cigarettes; seizure; penalties. (a) Counterfeit cigarettes shall be seized by the director. For purposes of this section, counterfeit cigarettes includes cigarettes manufactured, sold, transported, imported, distributed or possessed in this state with intent …

79-3336. Conviction for violation; defined. For the purpose of determining whether a conviction is a first, second, third or subsequent conviction in sentencing under this act: (a) "Conviction" or "convicted" includes being convicted of a violation of this act or entering into a …

79-3370. History: L. 1972, ch. 375, § 1; Repealed, L. 1996, ch. 214, § 40; July 1. CASE ANNOTATIONS 1. Various constitutional objections to act considered; constitutionality upheld. Kansas Tobacco-Candy Distributors and Vendors, Inc. v. McDonald, 214 Kan. 67, 70, 519 P.2d 1110. P…

79-3371. Tax on privilege of selling tobacco products. A tax is hereby imposed upon the privilege of selling or dealing in tobacco products in this state by any person engaged in business as a distributor thereof, at the rate of ten percent (10%) of the wholesale sales price of s…

79-3372. History: L. 1972, ch. 375, § 3; Repealed, L. 1996, ch. 214, § 40; July 1.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 School Finance Documents …

79-3373. Distributor's license. No person shall engage in the business of selling or dealing in tobacco products as a distributor in this state without first having received a license from the director. Every application for such license shall be made on a form prescribed by the …

79-3374. License fees; surety bond; application for each place of business. Each application for a distributor's license shall be accompanied by a fee of twenty-five dollars ($25). The application shall also be accompanied by a corporate surety bond issued by a surety company aut…

79-3375. Issuance, expiration and display of licenses; license not transferable. Upon receipt of an application in proper form and payment of the license fee required hereunder, the director shall, unless otherwise provided by this act, issue to applicant a license hereunder, whi…

79-3376. History: L. 1972, ch. 375, § 7; 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 …

79-3377. Certain records required of distributor; access to premises. (a) Each distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of: (1) Tobacco products held, purchased, manufactured, b…

79-3378. Monthly tax returns; remittance of tax; deficiencies. (a) On or before the 20th day of each calendar month every distributor with a place of business in this state shall file a return with the director showing the quantity and wholesale sales price of each tobacco produc…

79-3379. Refunds and credits of tax. Where tobacco products, on which the tax imposed by this act has been reported and paid, or which have been reported for the purpose of determining and imposing the tax for the privilege of doing business under the provisions of this act and o…

79-3380. History: L. 1972, ch. 375, § 11; 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…

79-3381. History: L. 1972, ch. 375, § 12; L. 1980, ch. 308, § 19; 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 …

79-3382. History: L. 1972, ch. 375, § 13; 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…

79-3383. History: L. 1972, ch. 375, § 14; L. 1988, ch. 356, § 333; 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…

79-3384. History: L. 1972, ch. 375, § 15; L. 1988, ch. 356, § 334; 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…

79-3385. History: L. 1972, ch. 375, § 16; L. 1988, ch. 366, § 46; 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 …

79-3386. History: L. 1972, ch. 375, § 17; 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…

79-3387. Disposition of revenues. (a) All revenue collected or received by the director from taxes imposed by this act shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the s…

79-3388. Tobacco products not exempt from sales tax. The imposition of the tax as provided in this act shall not render tobacco products exempt from the retailers' sales tax act under the provisions of K.S.A. 79-3606 (a). History: L. 1972, ch. 375, § 19; July 1. Previous | Next L…

79-3389. Reserved. 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 OTHE…

79-3390. History: L. 1984, ch. 358, § 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 School Finance Documents …

79-3391. Administrative fines; cigarette and tobacco products regulation fund created; expenditures. (a) In addition to or in lieu of any other civil or criminal penalty provided by law, the secretary of revenue or the secretary's designee, upon a finding that a person under this…

79-3392. Application of certain laws to taxes under act. The provisions of K.S.A. 75-5133, 79-3610, 79-3611, 79-3612, 79-3613, 79-3615 and 79-3617, and amendments thereto, relating to the assessment, collection, appeal and administration of the retailers' sales tax, insofar as pr…

79-3393. Cigarette or tobacco infraction; procedure. (a) When a person is stopped by a law enforcement officer for a cigarette or tobacco infraction, the law enforcement officer shall prepare and deliver to the person a written cigarette or tobacco citation on a form approved by …

79-3394. Use of minors to determine compliance, limitations. No person shall engage or direct a minor to violate any provision of this act for purposes of determining compliance with provisions of this act or the Kansas consumer protection act unless such person has procured the …

79-3395. Cigarettes imported into the United States; certain information to be filed with the director. On the first business day of each month, each person licensed to affix the state tax stamp to cigarettes shall file with the director, for all cigarettes imported into the Unit…

79-3396. Failure to file; penalty. (a) In addition to or in lieu of any other civil or criminal penalty provided by law, the director, upon a finding that a licensee has violated the provisions of subsection (u), (v) or (w) of K.S.A. 79-3321, and amendments thereto, or has failed…

79-3397. Enforcement of act; civil liability for violation of act. (a) The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall be enforced by the director. At the request of the director or the director's duly authorized ag…

79-3398. Exceptions to applicability of act. The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall not apply to: (a) Cigarettes allowed to be imported or brought into the United States for personal use; and (b) cigarettes…

79-3399. Tax on electronic cigarettes imposed; rates; inventory tax. (a) On and after July 1, 2017, a tax is hereby imposed upon the privilege of selling or dealing in electronic cigarettes in this state by any person engaged in business as a distributor thereof, at the rate of $…

79-34,100. Collection of delinquent LP-gas motor fuel taxes. The provisions of K.S.A. 79-3412 and 79-3413, and amendments thereto, shall apply to efforts of the director or the director's designee to make collections of taxes which are delinquent under the liquefied petroleum mot…

79-34,101. Measurement, calibration and marking of containers. The director may require that all tanks or other containers in which L-P gas, as defined by this act, is transported be accurately measured, calibrated and marked. History: L. 1959, ch. 405, § 12; July 1. Previous | N…

79-34,102. Enforcement of act; rules and regulations; duties of county attorneys. The director of taxation shall enforce the provisions of this act. The secretary of revenue shall adopt rules and regulations for the administration of this act. The director of taxation may call up…

79-34,103. Unlawful acts; penalties; revocation of licenses and permits. Any person who shall fail, neglect or refuse to render to the director at his or her office, within the time required by the provisions of this act, any report or statement required by the provisions of this…

79-34,104. Disposition of proceeds of tax. All amounts collected under the liquefied petroleum motor-fuel tax law, except amounts collected pursuant to K.S.A. 79-3491a, and amendments thereto, shall be remitted by the director to the state treasurer in accordance with the provisi…

79-34,105. Information to officials of other states. The director may, upon the request of the official of any other state entrusted with the enforcement of the fuel tax laws of such other state, forward to such official any information which he or she may have in his or her poss…

79-34,106. Accrued liabilities not affected. Nothing contained in this act shall be deemed or construed to affect in any manner any tax on motor-vehicle fuel or other civil or criminal liabilities which have heretofore accrued or shall hereafter accrue or be discovered under any …

79-34,107. Invalidity of part. If any provision of this act or the application thereof to any person or circumstances is held invalid, the remainder of the act and the application of such provision to any other persons or circumstances shall not be affected thereby. History: L. 1…

79-34,108. Definitions. As used in this act, unless the context otherwise requires: (a) "Motor fuel" means any liquid, regardless of its composition or properties, used to propel a motor vehicle, and includes the following types: Motor-vehicle fuels as defined in K.S.A. 79-3401, …

79-34,109. Imposition of tax; rate; apportionment of tax liability. (a) There is hereby imposed on each interstate motor fuel user a tax on motor fuel used in operations on highways within this state by such interstate motor fuel user. Such tax shall be at the same rate as the cu…

79-34,110. Users' quarterly report; form and content; separate report for each type of motor fuel; annual report, when. (a) Except as hereinafter provided, every interstate motor fuel user shall on or before the last day of January, April, July and October of each year render to …

79-34,111. Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver. (a) For the purposes of making payment of taxes and making reports required by this act, the calendar year is divided into four quarters having three consecutive months each, and th…

79-34,112. Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations. Every interstate motor fuel user subject to the tax imposed by this act shall be entitled to a credit on such tax equivalent to the statutory gallon rate at the time purchased on all m…

79-34,113. Records or returns; inspection; destruction; information confidential, exceptions; extension of time limits. (a) Every interstate motor fuel user shall keep true and accurate records of all miles operated within this state and of all miles operated within and without t…