Kansas Statutes

§ 79-3311a — Stamps; minimum number of cigarettes; liability for tax

Kansas § 79-3311a

JurisdictionKansas

Ch. 79TAXATION

Art. 33CIGARETTES AND TOBACCO PRODUCTS

This text of Kansas § 79-3311a (Stamps; minimum number of cigarettes; liability for tax) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-3311a (2026).

Text

(a)Notwithstanding any other provision in this act, any person who purchases, possesses, uses or consumes more than 400 cigarettes in this state without the required tax indicia being affixed as herein provided shall be liable for the tax imposed by this act.

(b)The provisions of this section shall be part of and supplemental to the Kansas cigarette and tobacco products act.

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Legislative History

L. 2017, ch. 96, § 1; June 22.

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Bluebook (online)

Kansas § 79-3311a, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3311a.