41-501a. Tax on liquor being delivered to federal area.
41-501a
41-501a. Tax on liquor being delivered to federal area.If any alcoholic liquor which is taxable under the provisions of K.S.A.41-501 and amendments thereto is transported in interstate commerceinto this state or a federal area for delivery to a consignee or personlocated, residing or stationed on or at a federal area, such tax shallbe paid by the consignee or person. For thepurpose of collection and payment of such tax, any and all common, contractor private carriers transporting or delivering any such alcoholic liquorconsigned to consignees or persons located, residing or stationed onor at any federal area shall not deliver such alcoholic liquor unless anduntil the consignee or person shall either (a)present to the carrier written evidence, signed by thedirector, that the tax imposed by K.S.A. 41-501 and amendments theretoon such alcoholic liquor has been paid, or (b) shall pay suchtax to the carrier. All such carriers are authorized tocollect from such consignee or person the tax imposed by K.S.A. 41-501and amendments thereto at the time of delivery, and to account for andpay the same to the director.
The secretary of revenue shall adopt, pursuantto K.S.A. 41-210 and amendments thereto, such rules andregulations as necessary to carry out the intent and purposesof this section. Such rules and regulations mayinclude, but shall not be limited to, provisions for the inspection andsealing of cargoes of alcoholic liquor consigned, being transported or delivered toconsignees or persons located, residing or stationed on or at federal areas.
History: L. 1958, ch. 14, § 2 (Special Session);L. 1985, ch. 170, § 10;L. 1993, ch. 20, § 7; July 1.