79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations.
105 words·~1 min read·
/ks/chapter-79/79-5203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.