103 KAR 41:140
Circular relating to cigarette licenses and taxes
Section 1. Revenue Circular 73C456 merely restates or summarizes the requirements or provisions of the cigarette licenses and tax statutes of KRS Chapter 138 and applicable administrative regulations (KRS 138.130, 138.195, 138.205(5), 103 KAR 41:030, 41:040, 41:050, and 41:060) and is hereby rescinded and shall be null, void, and unenforceable.
Amendment history
(33 Ky.R. 2818; 3160; eff. 5-4-2007; Crt eff. 8-5-2019; Crt eff. 7-9-2026.)
Source: view the official text
In this chapter (10 sections)
- 41:040 · Cigarette vending machine operators
- 41:090 · Evidence of tax payment
- 41:100 · Segregation of cigarettes
- 41:110 · Sample of cigarettes
- 41:120 · Retention of records
- 41:130 · Elimination of cigarette tax indicia
- 41:140 · Circular relating to cigarette licenses and taxes
- 41:150 · Cigarette subjobber licenses
- 41:160 · Unstamped cigarettes damaged in transit
- 41:220 · Applications, stamp orders, returns, reports, and statements…