§ 79-41a01 Definitions
§ 79-41a02 Imposition and rate of tax; paid by consumer and collected by seller
§ 79-41a03 Payment and collection of tax; bond; disposition of revenue
§ 79-41a03a Interest and penalties for failure to pay or untimely payment of gross receipts tax on club liquor sales
§ 79-41a04 Local alcoholic liquor fund; distribution of moneys
§ 79-41a05 Same; additional payments to local units, when
§ 79-41a06 Registration certificate required for seller
§ 79-41a07 Violations by seller; remedies
§ 79-41a08 Tax constitutes lien on seller’s property
§ 79-41a09 Same; refund fund established; amount maintained

Terms Used In Kansas Statutes > Chapter 79 > Article 41a

  • Conviction: A judgement of guilt against a criminal defendant.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Fraud: Intentional deception resulting in injury to another.
  • General election: refers to the election required to be held on the Tuesday following the first Monday in November of each even-numbered year. See Kansas Statutes 77-201
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Property: includes personal and real property. 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
  • Statute: A law passed by a legislature.
  • Venue: The geographical location in which a case is tried.