79-5203.
Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
(a) The director of taxation shall administer this act. All tax payments required pursuant to this act shall be made to the director, and shall be accompanied by a return upon forms devised and furnished by the director.
(b) The director of taxation shall adopt a uniform system of providing, affixing and displaying official stamps, labels or other indicia for marijuana and controlled substances upon which a tax is imposed.
(c) The secretary of revenue shall adopt rules and regulations necessary to administer and enforce the provisions of this act.
History:
L. 1987, ch. 366, § 3; July 1.
Notes of Decisions
Cited in
4
cases, 1989–2001 · leading case:
State v. Durrant, 769 P.2d 1174 (Kan. 1989).
State v. Durrant, 769 P.2d 1174 (Kan. 1989).
“K.S.A. 1988 Supp. 79-5202 provides for the imposition of the tax.”
State v. Gulledge, 896 P.2d 378 (Kan. 1995).
“K.S.A. 79-5203 provides for administration of the tax by the Director of Taxation and requires certain forms to be filled out at the time of payment of the tax.”
Simpson v. Bouker, 249 F.3d 1204 (10th Cir. 2001).
“See Kan. Stat. Ann. § 79-5201 (entitled “Taxation of marijuana and controlled substances”) (emphasis added).”
State v. Berberich, 811 P.2d 1192 (Kan. 1991).
“K.S.A. 79-5203 provides for the administration of the tax by the director of taxation and requires certain forms to be completed and filed at the time of payment of the tax.”
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