41-507. Alcoholic liquor tax refund fund; use. - Kansas Statutes

41-507

Chapter 41.--INTOXICATING LIQUORS AND BEVERAGES Article 5.--GALLONAGE TAX; COLLECTION AND DISPOSITION

      41-507.   Alcoholic liquor tax refund fund; use.A revolving fund designated the alcoholic liquor tax refund fund shall beset apart and maintainedby the director from the license fees and excise tax collected under theprovisions ofthis act and held by the state treasurer for the refund of license fees, and therefund of gallonage taxes. Such fund shall be in such amount as the directordetermines necessary for the purpose of making suchrefunds.

      History:   L. 1949, ch. 242, § 59; L. 1958, ch. 50, § 3 (BudgetSession); L. 1979, ch. 154, § 1;L. 1993, ch. 20, § 9; July 1.