Kansas Statutes 50-6a12. Wholesale dealer and distributor licensure; compliance with stamping agent requirements of the act
Current as of: 2023 | Check for updates
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Terms Used In Kansas Statutes 50-6a12
- Act: means the provisions of Kan. See Kansas Statutes 50-6a07
- Director: means the director of taxation. See Kansas Statutes 50-6a07
- person: means an individual, partnership, committee, association, corporation or any other organization or group of persons. See Kansas Statutes 50-6a02
- Stamping agent: means a person who is authorized to affix tax indicia to packages of cigarettes pursuant to Kan. See Kansas Statutes 50-6a07
No wholesale dealer, as defined in Kan. Stat. Ann. § 79-3301, and amendments thereto, or distributor, as defined in Kan. Stat. Ann. § 79-3301, and amendments thereto, of cigarettes shall be issued a license or granted a renewal of a license by the Kansas department of revenue unless such wholesale dealer or distributor has provided to the director reasonable assurances, in writing and under penalty of perjury, that such person will comply fully with the stamping agent requirements in this act.