Article

Cigarettes and Tobacco Products

K.S.A. 79-33,100— Exceptions to applicability of act; compacts
K.S.A. 79-3301— Definitions
K.S.A. 79-3302— Title and purpose of act
K.S.A. 79-3303— Licenses and permits; requirements relating to vending machines
K.S.A. 79-3304— License fees and bond; disqualifications for issuance or renewal of license
K.S.A. 79-3305— Repealed
K.S.A. 79-3306— License; application forms; issuance
K.S.A. 79-3307— Repealed
K.S.A. 79-3308— Repealed
K.S.A. 79-3309— Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions
K.S.A. 79-3310— Tax on cigarettes imposed; rates
K.S.A. 79-3310a— Repealed
K.S.A. 79-3310b— Repealed
K.S.A. 79-3310c— Inventory tax on cigarettes; procedures for payment
K.S.A. 79-3311— Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale
K.S.A. 79-3311a— Stamps; minimum number of cigarettes; liability for tax
K.S.A. 79-3312— Redemption of stamps
K.S.A. 79-3312a— Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes
K.S.A. 79-3313— Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing
K.S.A. 79-3314— Repealed
K.S.A. 79-3315— Repealed
K.S.A. 79-3316— Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms
K.S.A. 79-3317— Repealed
K.S.A. 79-3318— Repealed
K.S.A. 79-3319— Repealed
K.S.A. 79-3320— Repealed
K.S.A. 79-3321— Unlawful acts
K.S.A. 79-3322— Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and abetting; referral to attorney general or proper county or district attorney
K.S.A. 79-3323— Contraband goods; seizure
K.S.A. 79-3324— Repealed
K.S.A. 79-3324a— Contraband goods; seizure and sale; disposition of proceeds
K.S.A. 79-3325— Repealed
K.S.A. 79-3326— Duties of director; enforcement of act
K.S.A. 79-3327— Repealed
K.S.A. 79-3327a— Repealed
K.S.A. 79-3328— Expenses of enforcement
K.S.A. 79-3329— Unconstitutionality of part
K.S.A. 79-3330— Repealed
K.S.A. 79-3331— Repealed
K.S.A. 79-3332— Repealed
K.S.A. 79-3333— Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties
K.S.A. 79-3334— Active cigarette and tobacco licensees, list
K.S.A. 79-3335— Counterfeit cigarettes; seizure; penalties
K.S.A. 79-3336— Conviction for violation; defined
K.S.A. 79-3337— Reserved
K.S.A. 79-3351— Repealed
K.S.A. 79-3370— Repealed
K.S.A. 79-3371— Tax on privilege of selling tobacco products
K.S.A. 79-3372— Repealed
K.S.A. 79-3373— Distributor's license
K.S.A. 79-3374— License fees; surety bond; application for each place of business
K.S.A. 79-3375— Issuance, expiration and display of licenses; license not transferable
K.S.A. 79-3376— Repealed
K.S.A. 79-3377— Certain records required of distributor; access to premises
K.S.A. 79-3378— Monthly tax returns; remittance of tax; deficiencies
K.S.A. 79-3379— Refunds and credits of tax
K.S.A. 79-3380— Repealed
K.S.A. 79-3381— Repealed
K.S.A. 79-3382— Repealed
K.S.A. 79-3383— Repealed
K.S.A. 79-3384— Repealed
K.S.A. 79-3385— Repealed
K.S.A. 79-3386— Repealed
K.S.A. 79-3387— Disposition of revenues
K.S.A. 79-3388— Tobacco products not exempt from sales tax
K.S.A. 79-3389— Reserved
K.S.A. 79-3390— Repealed
K.S.A. 79-3391— Administrative fines; cigarette and tobacco products regulation fund created; expenditures
K.S.A. 79-3392— Application of certain laws to taxes under act
K.S.A. 79-3393— Cigarette or tobacco infraction; procedure
K.S.A. 79-3394— Use of minors to determine compliance, limitations
K.S.A. 79-3395— Cigarettes imported into the United States; certain information to be filed with the director
K.S.A. 79-3396— Failure to file; penalty
K.S.A. 79-3397— Enforcement of act; civil liability for violation of act
K.S.A. 79-3398— Exceptions to applicability of act
K.S.A. 79-3399— Tax on electronic cigarettes imposed; rates; inventory tax