Session of 1998
SENATE BILL No. 606
By Committee on Federal and State Affairs
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9
AN ACT concerning cigarettes; amending K.S.A.
79-3313 and 79-3321
10 and repealing the
existing sections.
11
12 Be it enacted by the Legislature of the
State of Kansas:
13 Section 1. K.S.A.
79-3313 is hereby amended to read as follows:
14 79-3313. All cigarettes sold in this state
shall be in packages, and each of
15 the packages shall bear evidence of payment
of the tax thereon except
16 that any railroad or sleeping car company
licensed as a retailer is hereby
17 authorized to sell cigarettes upon its cars
without affixing stamps to the
18 packages of cigarettes provided that
monthly reports and payment of the
19 tax due is made directly to the director in
the manner and under the
20 terms provided for by the director.
In addition, manufacturers are
hereby
21 authorized to distribute in the
state, through their authorized represen-
22 tatives or wholesale dealers, free
sample packages of cigarettes containing
23 less than 20 cigarettes without
affixing stamps to the packages provided
24 that monthly reports and payment of
a tax at the rates prescribed by law
25 are made directly to the
director. No wholesale dealer or manufacturers'
26 authorized representatives shall sell or
distribute cigarettes , except free
27 sample packages, to any
person in the state of Kansas not holding a
28 dealer's license as provided in this act.
Such packages of sample cigarettes
29 shall bear the word ``sample'' or
``not for sale'' and ``state tax paid'' in
30 letters easily read.
31 Whenever the director shall
have reason to believe that any manufac-
32 turer has violated the provisions of this
section or the conditions provided
33 by the director, the director shall conduct
a hearing thereon in accordance
34 with the provisions of the Kansas
administrative procedure act in the
35 office of the director at Topeka. If upon
the basis of such hearing it
36 appears to the satisfaction of the director
that such manufacturer has
37 violated any of the provisions of this
section or the conditions provided
38 by the director, the director is
hereby authorized to suspend or
revoke
39 the authorization to the manufacturer for
such period as the director
40 determines is necessary but in no case for
more than one year.
41 Sec. 2. K.S.A.
79-3321 is hereby amended to read as follows: 79-
42 3321. It shall be unlawful for any
person:
43 (a) To possess, except
as otherwise specifically provided by this act,
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1 more than 200 cigarettes without the
required tax indicia being affixed as
2 herein provided.
3 (b) To mutilate or
attach to any individual package of cigarettes any
4 stamp that has in any manner been
mutilated or that has been heretofore
5 attached to a different individual
package of cigarettes or to have in pos-
6 session any stamps so mutilated.
7 (c) To prevent the
director or any officer or agent authorized by law,
8 to make a full inspection for the
purpose of this act, of any place of
9 business and all premises connected
thereto where cigarettes are or may
10 be manufactured, sold,
distributed , or given away.
11 (d) To use any artful
device or deceptive practice to conceal any vi-
12 olation of this act or to mislead the
director or officer or agent authorized
13 by law in the enforcement of this act.
14 (e) Who is a dealer to
fail to produce on demand of the director or
15 any officer or agent authorized by law any
records or invoices required
16 to be kept by such person.
17 (f) Knowingly to make,
use, or present to the director or agent thereof
18 any falsified invoice or falsely state the
nature or quantity of the goods
19 therein invoiced.
20 (g) Who is a dealer to
fail or refuse to keep and preserve for the time
21 and in the manner required herein all the
records required by this act to
22 be kept and preserved.
23 (h) To wholesale
cigarettes to any person, other than a manufacturer's
24 salesperson, retail dealer or wholesaler
who is:
25 (1) Duly licensed by the
state where such manufacturer's salesperson,
26 retail dealer or wholesaler is
located ,; or
27 (2) exempt from state
licensing under applicable state or federal laws
28 or court decisions including any such
person operating as a retail dealer
29 upon land allotted to or held in trust for
an Indian tribe recognized by
30 the United States bureau of Indian
affairs.
31 (i) To have in
possession any evidence of tax indicia provided for
32 herein not purchased from the director.
33 (j) To fail or refuse to
permit the director or any officer or agent
34 authorized by law to inspect a carrier
transporting cigarettes.
35 (k) To vend small
cigars, or any products so wrapped as to be con-
36 fused with cigarettes, from a machine
vending cigarettes, nor shall a vend-
37 ing machine be so built to vend cigars or
products that may be confused
38 with cigarettes, be attached to a cigarette
vending machine.
39 (l) To sell, furnish or
distribute cigarettes or tobacco products to any
40 person under 18 years of age.
41 (m) Who is under 18
years of age to purchase or attempt to purchase
42 cigarettes or tobacco products.
43 (n) Who is under 18
years of age to possess or attempt to possess
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1 cigarettes or tobacco products.
2 (o) To sell
cigarettes to a retailer or at retail that do not bear Kansas
3 tax indicia or upon which the Kansas
cigarette tax has not been paid.
4 (p) To sell
cigarettes without having a license for such sale as provided
5 herein.
6 (q) To sell a
vending machine without having a vending machine dis-
7 tributor's license.
8 (r) Who is a
retail dealer to fail to post and maintain in a conspicuous
9 place in the dealer's establishment
the following notice: ``By law, ciga-
10 rettes and tobacco products may be sold
only to persons 18 years of age
11 and older.''
12 (s) To distribute
samples within 500 feet of any school when
such
13 facility is being used primarily by
persons under 18 years of age unless
14 the sampling is: (1) In an area to
which persons under 18 years of age are
15 denied access; (2) in or at a
retail location where cigarettes and tobacco
16 products are the primary commodity
offered for sale at retail; or (3) at or
17 adjacent to an outdoor production,
repair or construction site or facility.
18 (t) To sell cigarettes
or tobacco products by means of a vending ma-
19 chine in any establishment, or portion of
an establishment, which is open
20 to minors, except that this subsection
shall not apply to:
21 (1) The installation and
use by the proprietor of the establishment,
22 or by the proprietor's agents or employees,
of vending machines behind
23 a counter, or in some place in such
establishment, or portion thereof, to
24 which minors are prohibited by law from
having access;
25 (2) the installation and
use of a vending machine in a commercial
26 building or industrial plant, or portions
thereof, where the public is not
27 customarily admitted and where machines are
intended for the sole use
28 of adult employees employed in the building
or plant; or
29 (3) a vending machine
which has a lock-out device which is inoper-
30 able in the continuous standby mode and
which requires manual activa-
31 tion by the person supervising the
operation of the machine each time
32 cigarettes or tobacco products are
purchased from the machine.
33 Sec. 3. K.S.A.
79-3313 and 79-3321 are hereby repealed.
34 Sec. 4. This act
shall take effect and be in force from and after its
35 publication in the statute book.
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