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

Terms Used In Kansas Statutes > Chapter 79 > Article 33 - Cigarettes and Tobacco Products

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Minor: means any person defined by Kan. See Kansas Statutes 77-201
  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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
  • Service of process: The service of writs or summonses to the appropriate party.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.