Kansas § 79-3398 Exceptions to applicability of act

Kansas Statutes

§ 79-3398 — Exceptions to applicability of act

Kansas § 79-3398

Ch. 79TAXATION

Art. 33CIGARETTES AND TOBACCO PRODUCTS

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Bluebook

Kan. Stat. Ann. § 79-3398 (2026).

Text

The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall not apply to:

(a)Cigarettes allowed to be imported or brought into the United States for personal use; and

(b)cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.

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The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall not apply to:
(a) Cigarettes allowed to be imported or brought into the United States for personal use; and
(b) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.