{"data":{"id":"us-ks/k.s.a.-79-3312","jurisdiction":"us-ks","citation":"K.S.A. 79-3312","heading":"Redemption of stamps.","body":"The director shall redeem any unused stamps that any wholesale dealer presents for redemption within six months after the purchase thereof, at the face value less 0.55% thereof if such stamps have been purchased from the director and are whole, complete stamps. The director shall prepare a voucher showing the net amount of such refund due, and the director of accounts and reports shall draw a warrant on the state treasurer for the same. Wholesale dealers shall be entitled to a refund of the tax paid on cigarettes which have become unfit for sale upon proof thereof less 0.55% of such tax.","path":["Chapter 79.—TAXATION","Article 33.—CIGARETTES AND TOBACCO PRODUCTS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_033_0012.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:17Z","sha256":"3e3c53f13bf36e6cc27c931abec2f410645704d72d56706b93be38bf5ae3a3a2","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3311a","next":"us-ks/k.s.a.-79-3312a"},"notice":"GroundRules: Original legal text. Not legal advice."}