Kansas Statutes > Chapter 79 > Article 41 – Liquor Enforcement Tax


§ 79-4101	Imposition and rate of tax
§ 79-4102	Tax paid by purchaser and collected by seller
§ 79-4103	Time for returns and payment of tax; forms; extension of time
§ 79-4104	Notice to director of taxation when seller’s license issued, revoked, suspended or expired
§ 79-4105	Enforcement, collection and administration; sections applicable; “director” defined
§ 79-4106	Administration of provisions of article; rules and regulations; agents and employees; bond required of taxpayer, when
§ 79-4107	Penalties for violations of act
§ 79-4108	Disposition of revenue; transfer of moneys in county and city alcoholic liquor control enforcement fund to state general fund; sale of alcoholic liquor on Kansas state fairgrounds

Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
Venue: The geographical location in which a case is tried.