Liquor Drink Tax

  1. Law
  2. Kansas Statutes
  3. Taxation
  4. Liquor Drink Tax

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Section
79-41a01

Definitions.

Section
79-41a02

Imposition and rate of tax; paid by consumer and collected by seller.

Section
79-41a03

Payment and collection of tax; bond; disposition of revenue.

Section
79-41a03a

Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales.

Section
79-41a04

Local alcoholic liquor fund; distribution of moneys.

Section
79-41a05

Same; additional payments to local units, when.

Section
79-41a06

Registration certificate required for seller.

Section
79-41a07

Violations by seller; remedies.

Section
79-41a08

Tax constitutes lien on seller's property.

Section
79-41a09

Same; refund fund established; amount maintained.