Kansas Statutes 31-607. Same; powers and duties of director of taxation
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(a) The director, in the regular course of conducting inspections of wholesale dealers, agents, retail dealers or vending machine operators, as authorized under the Kansas cigarette and tobacco products act or other state statutes, rules, or regulations, may inspect such cigarettes to determine if the cigarettes are marked as required by Kan. Stat. Ann. § 31-605, and amendments thereto. If the cigarettes are not marked as required, the director may seize such contraband with or without process or warrant and shall notify the state fire marshal.
(b) The provisions of this section shall take effect and be in force from and after July 1, 2009.
Terms Used In Kansas Statutes 31-607
- Cigarette: means any roll for smoking, whether made wholly or in part of tobacco or any other substance, irrespective of size or shape, and irrespective of tobacco or substance being flavored, adulterated or mixed with any other ingredient, if the wrapper is in greater part made of any material except tobacco. See Kansas Statutes 31-602
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201