Article
Liquor Drink Tax
- K.S.A. 79-41a01— Definitions
- K.S.A. 79-41a02— Imposition and rate of tax; paid by consumer and collected by seller
- K.S.A. 79-41a03— Payment and collection of tax; bond; disposition of revenue; remittance of revenues collected with major professional sports franchise STAR bond district; sale of alcoholic liquor on Kansas state fairgrounds
- K.S.A. 79-41a03a— Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales
- K.S.A. 79-41a04— Local alcoholic liquor fund; distribution of moneys
- K.S.A. 79-41a04a— Repealed
- K.S.A. 79-41a05— Same; additional payments to local units, when
- K.S.A. 79-41a06— Registration certificate required for seller
- K.S.A. 79-41a07— Violations by seller; remedies
- K.S.A. 79-41a08— Tax constitutes lien on seller's property
- K.S.A. 79-41a09— Same; refund fund established; amount maintained