2025 Kentucky Revised Statutes
Chapter 138 - Excise taxes
138.860 Regulations.

Universal Citation:
KY Rev Stat § 138.860 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Download as PDF
138.860 Regulations. The department shall administer the taxes provided under KRS 138.820(1) and may prescribe, adopt and enforce regulations relating to the administration and enforcement thereof. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 399, effective June 20, 2005. -- Created 1976 Ky. Acts ch. 376, 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.