Kansas DOR Adopts Regulations on Cigarette Excise Tax Refunds for Wholesale Dealers

The Kansas Department of Revenue (DOR) July 11 adopted regulations governing excise tax refunds issued to cigarette wholesale dealers where cigarette tax stamps are returned to the Department unused or stamped cigarettes have become unfit for sale. The regulations include measures to clarify that: 1) the unused cigarette stamps shall be presented for refund within six months from the date of the purchase from the director of taxation; and 2) a refund of the tax paid on cigarettes that have become unfit for sale may be refunded by the director of taxation, upon receipt of satisfactory proof. The regulations take ...