50-6a13.Contraband; seizure; storage andtransportation.(a) The following shall be deemed contraband under K.S.A.79-3323, and amendments thereto:
(1) Any cigarettes that have been sold, offered for sale or possessed forsale in this state in violation of subsection (a) of K.S.A. 50-6a04, andamendments thereto; and
(2) any cigarettes to which tax indicia has been affixed, was caused to beaffixed or the tax paid thereupon as required by K.S.A. 79-3311or 79-3371, and amendments thereto, in violation ofsubsection (a) of K.S.A. 50-6a04, and amendments thereto.
(b) Any cigarettes constituting contraband may be seized by the attorneygeneral or attorney general's authorized agent, the director or director'sauthorized agent or any law enforcement officer. All such cigarettes shall besubject to seizure, with or without process or warrant, and forfeiture, asprovided herein and in K.S.A. 79-3324a, and amendments thereto, andshall be destroyed and not resold. Such cigarettes shall be deemed contrabandwhether the violation of subsection (a) of K.S.A. 50-6a04, and amendmentsthereto, is knowing or otherwise.
(c) (1) Any stamping agent that distributes cigarettes in a state otherthan Kansas may store in its Kansas warehouse cigarettes made contrabandpursuant to this section if such stamping agent has affixed the tax indicia ofsuch other state to each package of cigarettes or can provide evidence that ithas paid the required tax thereupon.
(2) Cigarettes made contraband pursuant to this section, without beingsubject to seizure or forfeiture, may be transported in, into or through thestate either:
(A) On a commercial carrier with a proper bill of ladingwith an out-of-state destination;
(B) when the tax indicia of another state is affixed to eachpackage of cigarettes; or
(C) on a commercial carrier with a proper bill of lading to a licensed Kansasstamping agent who affixes tax indicia to cigarettes for sale in a state otherthan Kansas if the packing slip accompanying the shipment indicates theshipment is for sale in a state other than Kansas and identifies the state inwhich the shipment is to be sold. The time of delivery of the shipments shallbe indicated on the bill of lading of the common carrier when delivery iscompleted. The receiving Kansas stamping agent must, within 24 hours ofreceiving the delivery, affix or caused to be affixed to each package ofcigarettes the stamp of the state in which they are to be sold.
50-6a13.Contraband; seizure; storage andtransportation.(a) The following shall be deemed contraband under K.S.A.79-3323, and amendments thereto:
(1) Any cigarettes that have been sold, offered for sale or possessed forsale in this state in violation of subsection (a) of K.S.A. 50-6a04, andamendments thereto; and
(2) any cigarettes to which tax indicia has been affixed, was caused to beaffixed or the tax paid thereupon as required by K.S.A. 79-3311or 79-3371, and amendments thereto, in violation ofsubsection (a) of K.S.A. 50-6a04, and amendments thereto.
(b) Any cigarettes constituting contraband may be seized by the attorneygeneral or attorney general's authorized agent, the director or director'sauthorized agent or any law enforcement officer. All such cigarettes shall besubject to seizure, with or without process or warrant, and forfeiture, asprovided herein and in K.S.A. 79-3324a, and amendments thereto, andshall be destroyed and not resold. Such cigarettes shall be deemed contrabandwhether the violation of subsection (a) of K.S.A. 50-6a04, and amendmentsthereto, is knowing or otherwise.
(c) (1) Any stamping agent that distributes cigarettes in a state otherthan Kansas may store in its Kansas warehouse cigarettes made contrabandpursuant to this section if such stamping agent has affixed the tax indicia ofsuch other state to each package of cigarettes or can provide evidence that ithas paid the required tax thereupon.
(2) Cigarettes made contraband pursuant to this section, without beingsubject to seizure or forfeiture, may be transported in, into or through thestate either:
(A) On a commercial carrier with a proper bill of ladingwith an out-of-state destination;
(B) when the tax indicia of another state is affixed to eachpackage of cigarettes; or
(C) on a commercial carrier with a proper bill of lading to a licensed Kansasstamping agent who affixes tax indicia to cigarettes for sale in a state otherthan Kansas if the packing slip accompanying the shipment indicates theshipment is for sale in a state other than Kansas and identifies the state inwhich the shipment is to be sold. The time of delivery of the shipments shallbe indicated on the bill of lading of the common carrier when delivery iscompleted. The receiving Kansas stamping agent must, within 24 hours ofreceiving the delivery, affix or caused to be affixed to each package ofcigarettes the stamp of the state in which they are to be sold.
50-6a13.Contraband; seizure; storage andtransportation.(a) The following shall be deemed contraband under K.S.A.79-3323, and amendments thereto:
(1) Any cigarettes that have been sold, offered for sale or possessed forsale in this state in violation of subsection (a) of K.S.A. 50-6a04, andamendments thereto; and
(2) any cigarettes to which tax indicia has been affixed, was caused to beaffixed or the tax paid thereupon as required by K.S.A. 79-3311or 79-3371, and amendments thereto, in violation ofsubsection (a) of K.S.A. 50-6a04, and amendments thereto.
(b) Any cigarettes constituting contraband may be seized by the attorneygeneral or attorney general's authorized agent, the director or director'sauthorized agent or any law enforcement officer. All such cigarettes shall besubject to seizure, with or without process or warrant, and forfeiture, asprovided herein and in K.S.A. 79-3324a, and amendments thereto, andshall be destroyed and not resold. Such cigarettes shall be deemed contrabandwhether the violation of subsection (a) of K.S.A. 50-6a04, and amendmentsthereto, is knowing or otherwise.
(c) (1) Any stamping agent that distributes cigarettes in a state otherthan Kansas may store in its Kansas warehouse cigarettes made contrabandpursuant to this section if such stamping agent has affixed the tax indicia ofsuch other state to each package of cigarettes or can provide evidence that ithas paid the required tax thereupon.
(2) Cigarettes made contraband pursuant to this section, without beingsubject to seizure or forfeiture, may be transported in, into or through thestate either:
(A) On a commercial carrier with a proper bill of ladingwith an out-of-state destination;
(B) when the tax indicia of another state is affixed to eachpackage of cigarettes; or
(C) on a commercial carrier with a proper bill of lading to a licensed Kansasstamping agent who affixes tax indicia to cigarettes for sale in a state otherthan Kansas if the packing slip accompanying the shipment indicates theshipment is for sale in a state other than Kansas and identifies the state inwhich the shipment is to be sold. The time of delivery of the shipments shallbe indicated on the bill of lading of the common carrier when delivery iscompleted. The receiving Kansas stamping agent must, within 24 hours ofreceiving the delivery, affix or caused to be affixed to each package ofcigarettes the stamp of the state in which they are to be sold.
