Kansas Statutes 79-3311a. Stamps; minimum number of cigarettes; liability for tax
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Terms Used In Kansas Statutes 79-3311a
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
(a) Notwithstanding any other provision in this act, any person who purchases, possesses, uses or consumes more than 400 cigarettes in this state without the required tax indicia being affixed as herein provided shall be liable for the tax imposed by this act.
(b) The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.