{"data":{"id":"us-ks/k.s.a.-79-3398","jurisdiction":"us-ks","citation":"K.S.A. 79-3398","heading":"Exceptions to applicability of act.","body":"The provisions of subsection (u), (v) or (w) of K.S.A. 79-3321 and K.S.A. 79-3395, and amendments thereto, shall not apply to:\n(a) Cigarettes allowed to be imported or brought into the United States for personal use; and\n(b) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations, except that this act shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.","path":["Chapter 79.—TAXATION","Article 33.—CIGARETTES AND TOBACCO PRODUCTS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_033_0098.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:17Z","sha256":"ab957c39a43c071b021b6902b0b71b15b3df58c9ef95097ab3a54fb4bca42212","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3397","next":"us-ks/k.s.a.-79-3399"},"notice":"GroundRules: Original legal text. Not legal advice."}