Article 41a - LIQUOR DRINK TAX
- 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; sale of alcoholic liquor on Kansas state fairgrounds
- 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