50-6a10. Reports of stamping agents, contents; reports on qualified escrow funds, contents; providing packaging and labeling samples.
50-6a10
50-6a10. Reports of stamping agents, contents;reports on qualified escrow funds, contents; providing packaging and labelingsamples.(a) (1) No later than 10 calendar days after the end of eachcalendar month, and more frequently if so directed bythe attorney general or director, each stamping agent authorized to affix taxindicia to packages ofcigarettes pursuant to K.S.A. 79-3311, and amendments thereto, shallsubmit such information as theattorney general or director requires. No later than 20 calendar days afterthe end of each calendarmonth, and more frequently if so directed by the attorney general or director,each stamping agent who isrequired to pay the tax on the privilege of selling or dealing inroll-your-own tobacco products pursuant toK.S.A. 79-3371, and amendments thereto, shall submit such informationas the attorney general ordirector requires.
(2) Invoices and documentation of sales of all non-participating manufacturercigarettes, and any other information relied upon in reporting to thedirector shall, upon request, be made available to thedirector. Such invoices and documents shall be maintained for a period of atleast three years.
(b) At any time, the attorney general may request from the non-participatingmanufacturer or the financial institution at which such manufacturer hasestablished a qualified escrow fund for the purpose of compliance withsubsection (b) of K.S.A. 50-6a03, and amendments thereto, proof of the amountof money in such fund, exclusive of interest, the amount and date of eachdeposit to such fund and the amount and date of each withdrawal from suchfund.
(c) In addition to the information required to be submitted pursuant tosubsections (a) and (b) and subsection (c) of K.S.A. 50-6a04, and amendmentsthereto, the attorney general or the director may require a stamping agent ortobacco product manufacturer to submit any additional information including,but not limited to, samples of the packaging or labeling of each brand familyas is necessary to enable the attorney general to determine whether a tobaccoproduct manufacturer is in compliance with this act.
(d) A stamping agent or non-participating manufacturer receiving a requestpursuant to subsection (c) shall provide the requested information within 30calendar days from receipt of the request.
History: L. 2009, ch. 110, § 3; July 1.