Kan. Admin. Regs. § 92-5-9 - Redemption of unused stamps

The cost of any unused cigarette stamps that any wholesale cigarette dealer presents for refund may be refunded by the director of taxation. The unused cigarette stamps shall be presented for refund within six months from the date of the purchase from the director of taxation. The stamps shall be returned to the director of taxation, and a refund may be issued for the amount prescribed by K.S.A. 79-3312, and amendments thereto, for redemption of unused stamps.

Notes

Kan. Admin. Regs. § 92-5-9

Authorized by K.S.A. 79-3326; implementing K.S.A. 79-3312; effective Jan. 1, 1966; amended, E-67-11, July 1, 1967; amended Jan. 1, 1968; amended, E-71-21, July 1, 1971; amended Jan. 1, 1972; amended March 22, 2002; amended by Kansas Register Volume 43, No. 28; effective 7/26/2024.