2011 Kentucky Revised Statutes CHAPTER 243 ALCOHOLIC BEVERAGES -- LICENSES AND TAXES 243.730 Reports by wholesalers and distributors or retailers -- Applicability of brewers' tax credit -- Due date of tax -- Advance payments -- Bond.
KY Rev Stat § 243.730 (1996 through Reg Sess) What's This?
243.730 Reports by wholesalers and distributors or retailers -- Applicability of
brewers' tax credit -- Due date of tax -- Advance payments -- Bond.
(1)
(a)
(b)
(c)
(d)
(e)
Wholesalers of distilled spirits and wine shall pay and report the tax levied by
KRS 243.720(1) and (2) on or before the twentieth day of the calendar month
next succeeding the month in which possession or title of the distilled spirits
and wine is transferred from the wholesaler to retailers or consumers in this
state, in accordance with rules and regulations of the Department of Revenue
designed reasonably to protect the revenues of the Commonwealth.
Distributors or retailers of malt beverages, who purchase malt beverages
directly from a brewer, shall pay and report the tax levied by KRS 243.720(3)
on or before the twentieth day of the calendar month next succeeding the
month in which the brewer sells, transfers, or passes title of the malt beverage
to the distributor or retailer, in accordance with rules and regulations of the
Department of Revenue designed reasonably to protect the revenues of the
Commonwealth. The credit allowed brewers in this state, under the provisions
of KRS 243.720(3)(b), shall flow through to the distributor or retailer who
purchases malt beverages directly from the brewer. If a brewer sells, transfers,
or passes title to malt beverages to any of its employees for home
consumption or to any charitable or fraternal organization pursuant to the
provisions of KRS 243.150, the brewer shall be responsible for paying and
reporting the tax levied by KRS 243.720(3) in accordance with the provisions
of subsection (c) of this section.
Every brewer selling, transferring, or passing title to malt beverages to any
person in this state other than a distributor or retailer, and every other person
selling, transferring, or passing title of distilled spirits, wine, or malt
beverages to distributors, retailers, or consumers shall report and pay the tax
levied by KRS 243.720(1), (2), or (3) on or before the twentieth day of the
calendar month next succeeding the month in which possession or title of
distilled spirits, wine, or malt beverages is transferred to a distributor, retailer,
or consumer in this state, in accordance with rules and regulations of the
Department of Revenue designed reasonably to protect the revenues of the
Commonwealth.
Every distributor, retailer, or consumer possessing, using, selling, or
distributing distilled spirits, wine, or malt beverages in this state upon which
the tax levied by KRS 243.720(1), (2), or (3) and KRS 243.884 has not been
paid shall be jointly and severally liable for reporting and paying the tax due,
in accordance with rules and regulations of the Department of Revenue
designed reasonably to protect the revenues of the Commonwealth. Such
liability shall not be extinguished until the tax has been paid to the
Department of Revenue.
Notwithstanding the provisions of paragraph (a) of this subsection, every
owner of a small farm winery shall pay and report the tax levied by KRS
243.720 (1) and (2) on a quarterly basis, in accordance with administrative
(2)
(3)
(4)
regulations of the Department of Revenue designed reasonably to protect the
revenues of the Commonwealth.
Every wholesaler of distilled spirits or wine before using, selling, or distributing by
sale or gift distilled spirits and wine shall qualify with the Department of Revenue.
In order to so qualify, each wholesaler shall furnish to the Department of Revenue a
certified copy of the bond required to be filed with the Department of Alcoholic
Beverage Control under the provisions of KRS 243.400(2).
Notwithstanding the provisions of KRS 243.400(1), every brewer before selling or
distributing by sale or gift malt beverages, or before importing malt beverages into
the state, shall qualify with the Department of Revenue in such manner as the
Department of Revenue may require.
The Department of Revenue shall have the power to require a bond from any other
person liable for Kentucky distilled spirits, wine, or malt beverage taxes provided
such person is not otherwise required to post a bond under the provisions of this
section. The amount of the bond for persons liable for Kentucky distilled spirits or
wine taxes shall be computed as provided in KRS 243.400(2). The amount of the
bond for persons liable for Kentucky malt beverage taxes shall be in the minimum
amount of one thousand dollars (,000) or an amount equal to three (3) times the
person's average monthly Kentucky malt beverage tax liability, whichever is greater.
The bond shall be on a form prescribed by the Department of Revenue and have
corporate surety registered by the Department of Insurance. The person liable for
the tax shall be the principal obligor and the state the obligee. The bond shall be
conditioned upon the prompt payment by the person to the Department of Revenue
of all malt beverage taxes due, with penalties and interest.
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 24, sec. 583, effective July 15, 2010. -- Amended
2006 Ky. Acts ch. 179, sec. 10, effective January 1, 2007. -- Amended 2005 Ky. Acts
ch. 85, sec. 657, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 474, sec. 2,
effective July 15, 1998. -- Amended 1992 Ky. Acts ch. 227, sec. 1, effective August
1, 1992. -- Amended 1982 Ky. Acts ch. 390, sec. 6, effective June 1, 1982. -Amended 1978 Ky. Acts ch. 233, sec. 23, effective June 17, 1978. -- Amended 1962
Ky. Acts ch. 299, sec. 1. -- Amended 1960 Ky. Acts ch. 186, Art. V, sec. 1. -Amended 1954 Ky. Acts ch. 110, sec. 2. -- Amended 1952 Ky. Acts ch. 218, sec. 2. - Amended 1944 Ky. Acts ch. 154, sec. 22. -- Recodified 1942 Ky. Acts ch. 208,
sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281c-24.
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