KRS 138.876 — Administration by Department of Revenue -- Authority for administrative regulations

The Department of Revenue shall administer the provisions of KRS 138.870 to 138.889
and may adopt regulations for the administration and enforcement of KRS 138.870 to
138.889. The Department of Revenue shall adopt a uniform system for providing,
affixing, and displaying tax stamps, labels, or other tax indicia required pursuant to KRS
138.874. Payments required by KRS 138.872 shall be made to the Department of
Revenue in the form the Department of Revenue requires to protect the revenues of the
Commonwealth.