79-41a01.
Definitions.
As used in K.S.A. 79-41a01 through 79-41a09, and amendments thereto:
(a) "Alcoholic liquor" means alcoholic liquor, as defined by K.S.A. 41-102, and amendments thereto, and cereal malt beverage, as defined by K.S.A. 41-2701, and amendments thereto.
(b) "Caterer," "club," "drinking establishment," "public venue," "railway car" and "temporary permit" have the meanings provided by K.S.A. 41-2601, and amendments thereto.
(c) "Gross receipts derived from the sale of alcoholic liquor" means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the alcoholic liquor contained in such drink.
History:
L. 1979, ch. 152, § 11; L. 1985, ch. 171, § 12; L. 1987, ch. 182, § 117; L. 1990, ch. 179, § 9; L. 2012, ch. 144, § 49; July 1.
Notes of Decisions
In Re the Tax Appeal of Newton Country Club Co., 753 P.2d 304 (Kan. Ct. App. 1988).
· cites it 3× “” K.S.A. 79-41a01(c) provides: “ ‘Gross receipts derived from the sale of alcoholic liquor’ means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the…”
Stevenson v. Robinson, 917 P.2d 893 (Kan. Ct. App. 1996).
· cites it 2× “79-2971 to “K.S.A. 79-41a01, and amendments thereto.” K.”
— K.S.A. § 79-41a01(c) — 2 cases
In Re the Tax Appeal of Newton Country Club Co., 753 P.2d 304 (Kan. Ct. App. 1988).
“” K.S.A. 79-41a01(c) provides: “ ‘Gross receipts derived from the sale of alcoholic liquor’ means the amount charged the consumer for a drink containing alcoholic liquor, including any portion of that amount attributable to the cost of any ingredient mixed with or added to the…”
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