Do the wholesalers/retailers have any responsibilities under this Act?

Yes. They may sell existing cigarette inventory, even if they are not stamped until July 1, 2010 if:

  • It is established that the inventory was purchased prior to July 1, 2009 in comparable quantity to the inventory purchased during the same period of time in the prior year
  • It is proven that the tax stamp was affixed prior to July 1, 2009. K.S.A. 31-603(h)

Show All Answers

1. Who administers this act?
2. What is the process for certification?
3. How often must a manufacturer certify their product?
4. What if a manufacturer materially alters a certified cigarette?
5. Where do the fees go?
6. Do the wholesalers/retailers have any responsibilities under this Act?
7. Are there penalties for non-compliance?