There is a newer version of the Kentucky Revised Statutes
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.155 Payment of tax without affixing evidence to individual packs.

Download pdf


138.155 Payment of tax without affixing evidence to individual packs. In lieu of the affixing of cigarette tax evidence to individual packages of cigarettes as the <br>means of denoting payment of the cigarette tax imposed by KRS 138.130 to 138.205, the <br>department may prescribe, by rules and regulations sufficient to protect the revenue of <br>this state, a method of reporting, payment and collection of such tax, without the affixing <br>of tax evidence to individual packages of cigarettes. In the event such a system is adopted <br>no compensation for reporting for the purpose of such tax in excess of two percent (2%) <br>of the tax due shall be allowed to any person. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 348, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 92, sec. 6.

Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.