Kansas Statutes > Chapter 41 > Article 5 – Gallonage Tax; Collection and Disposition


§ 41-501	Tax rate; exemptions; limitation on tax by city; collection and disposition of tax; permit to import for certain purposes
§ 41-501a	Tax on liquor being delivered to federal area
§ 41-502	Collection and payment of tax
§ 41-507	Alcoholic liquor tax refund fund; use
§ 41-508	Possession of untaxed liquor by retailer; penalty
§ 41-510	Credit for spirits sold to federal military installation
§ 41-511	Reports of alcoholic liquor shipped into the state; contents; penalties; confidentiality

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Contract: A legal written agreement that becomes binding when signed.
Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper. See Kansas Statutes 77-201
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201