Kan. Stat. § 50-6a10

Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4
Section 50-6a10 - Reports of stamping agents, contents; reports on qualified escrow funds, contents; providing packaging and labeling samples
(a)
(1) No later than 10 calendar days after the end of each calendar month, and more frequently if so directed by the attorney general or director, each stamping agent authorized to affix tax indicia to packages of cigarettes pursuant to K.S.A. 79-3311, and amendments thereto, shall submit such information as the attorney general or director requires. No later than 20 calendar days after the end of each calendar month, and more frequently if so directed by the attorney general or director, each stamping agent who is required to pay the tax on the privilege of selling or dealing in roll-your-own tobacco products pursuant to K.S.A. 79-3371, and amendments thereto, shall submit such information as the attorney general or director requires.
(2) Invoices and documentation of sales of all non-participating manufacturer cigarettes, and any other information relied upon in reporting to the director shall, upon request, be made available to the director or the attorney general. Such invoices and documents shall be maintained for a period of at least three years.
(b) At any time, the attorney general may request from the non-participating manufacturer or the financial institution at which such manufacturer has established a qualified escrow fund for the purpose of compliance with K.S.A. 50-6a03(b), and amendments thereto, proof of the amount of money in such fund, exclusive of interest, the amount and date of each deposit to such fund and the amount and date of each withdrawal from such fund.
(c) In addition to the information required to be submitted pursuant to subsections (a) and (b) and K.S.A. 50-6a04(c), and amendments thereto, the attorney general or the director may require a stamping agent or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family as is necessary to enable the attorney general to determine whether a tobacco product manufacturer is in compliance with this act.
(d) A stamping agent or non-participating manufacturer receiving a request pursuant to this section shall provide the requested information within 30 calendar days from receipt of the request.

K.S.A. 50-6a10

Amended by L. 2015, ch. 79,§ 5, eff. 6/4/2015.
L. 2009, ch. 110, § 3; July 1.