Kan. Admin. Regs. § 14-7-4 - Alcoholic liquor and cereal malt beverage; payment of tax; bond required
(a) The tax on
alcoholic liquor and cereal malt beverage, as levied by the act and payable by
a distributor, shall be paid by the distributor on or before the 15th day of
the calendar month succeeding the month in which the distributor acquires
possession of any alcoholic liquor upon which the tax has not been paid. The
payment shall be by check and shall be accompanied by a report to the director,
upon forms to be furnished by the director. The report shall show separately
the exact total amount, in gallons or in fractions of gallons, of the following
types of alcoholic beverages received by the distributor during the preceding
month:
(1) Wine containing 14% or less of
alcohol by volume;
(2) Wine
containing more than 14% of alcohol by volume;
(3) Alcohol and spirits;
(4) Beer, containing more than 3.2% alcohol
by weight; and
(5) Cereal malt
beverages, containing 3.2% or less alcohol by weight.
(b) Any sheriff who possesses alcoholic
liquor, except beer, that is to be sold under an order of a court which has
jurisdiction and upon which the tax has not been paid, shall file a report that
provides the description and the amount of all alcoholic liquor to be sold. The
report shall be filed on forms furnished by the director. The tax due and owing
upon the liquor shall be paid out of the money received by the sheriff at the
sale. The tax shall be remitted with the report, by cash, certified check, bank
draft, post office or express money order.
(c)
(1) Each
licensed distributor shall furnish a bond payable to the director for the term
of the license of the distributor. The bond shall be in a penal sum fixed and
in a form approved by the director, shall be executed by the distributor as
principal and by a corporate surety authorized to do business in the state of
Kansas as surety and shall be conditioned upon the payment of the tax and
penalties imposed by the act and this regulation upon such distributor.
(2) Any distributor may furnish,
in lieu of this required bond, one or more certificates of deposit, corporate
stock certificates, revenue bonds, or similar forms of collateral in the
required amount. The collateral shall be deposited in an escrow account to be
held by any recognized professional escrow agent. The escrow agreement shall be
submitted upon a form provided by the director. All escrow agreements shall be
subject to the director's approval.
(3) The amount of the bond shall be fixed by
the director as follows:
(A) Each licensed
spirits distributor shall furnish a bond equivalent in amount to the
distributor's estimated highest monthly tax liability. However, the total
amount of the bond shall not be less than $15,000.
(B) Each licensed wine distributor shall
furnish a bond equivalent to the distributor's estimated highest monthly tax
liability. However, the total amount of the bond shall not be less than $5,000.
(C) Each licensed beer distributor
shall furnish a bond equivalent to the distributor's estimated highest monthly
tax liability. However, the total amount of the bond shall not be less than
$5,000.
(d)
A licensed distributor shall not accept any money from a manufacturer or
another distributor to be used for the payment of the tax on alcoholic liquor.
A distributor or manufacturer shall not advance any money to a licensed
distributor for the purpose of paying that tax.
Notes
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