KRS 131.616 — Submission of documentation by stamping agent

On or before the twentieth day of each month, each stamping agent and distributor shall
submit documentation that the commissioner requires to facilitate compliance with this
section, including but not limited to a list by brand family of the total number of
cigarettes for which the stamping agent or distributor affixed stamps during the previous
calendar month or otherwise paid the tax due for the cigarettes. The stamping agent or
distributor shall maintain, and make available to the commissioner, all invo ices and
documentation of sales of all nonparticipating manufacturer cigarettes and any other
information relied upon in reporting to the commissioner for a period of five (5) years.