Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 24 - LIQUOR DRINK TAX
Section 92-24-16 - Source record requirements
Universal Citation: KS Admin Regs 92-24-16
Current through Register Vol. 43, No. 12, March 20, 2024
(a) Each licensee shall record on a source record the following information:
(1) Each individual serving of a drink
containing alcoholic liquor, or the unit of serving used if the drink is not
served as an individual separate serving, and the price charged for the drink;
(2) identification of each
individual separate serving or other unit served as to the kind of drink; and
(3) the date of the transaction.
The licensee shall record the information in a clear manner. The licensee may use a system of symbols or code, if the meaning is printed on the source record or on another document maintained on the licensed premises.
(b) For the purpose of subsection (a)(3), drinks containing alcoholic liquor sold after 12:00 midnight and before 2:00 a.m. shall be deemed to have been sold on the preceding day.
(c) Source records shall be maintained in sequence by date.
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