Kansas Statutes Chapter 79. Taxation § 79-41a01. Definitions
Current as of January 01, 2020 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
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.
Cite this article: FindLaw.com - Kansas Statutes Chapter 79. Taxation § 79-41a01. Definitions - last updated January 01, 2020 | https://codes.findlaw.com/ks/chapter-79-taxation/ks-st-sect-79-41a01.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?