Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 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
means of denoting payment of the cigarette tax, the department may prescribe, by an
administrative regulation sufficient to protect the revenue of this state, a m ethod of
reporting, payment, and collection of the cigarette tax, without the affixing of tax
evidence to individual packages of cigarettes. In the event a system is adopted by
administrative regulation, no compensation for reporting for the purpose of suc h tax in
excess of two percent (2%) of the tax due shall be allowed to any person.

Last amended: Effective: April 27, 2018 History: Amended 2018 Ky. Acts ch. 171, sec. 30, effective April 14, 2018; and ch. 207, sec. 30, effective April 27, 2018. -- Amended 2005 Ky. Acts ch. 85, sec. 348, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 92, sec. 6. Legislative Research Commission Note (4/27/2018). This statute was amended by 2018 Ky. Acts chs. 171 and 207, which do not appear to be in conflict and have been codified together.

Source: official text