Kansas Statutes

§ 79-3398 — Exceptions to applicability of act

Kansas·Ch. 79 TAXATION·Art. 33 CIGARETTES AND TOBACCO PRODUCTS

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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Related

§ 1555
19 U.S.C. § 1555

Legislative History

L. 2000, ch. 92, § 8; July 1.

Nearby Sections

15
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