138.155 Payment of tax without affixing evidence to individual packs

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KY Code › Title XI › Chapter 138 › Section 138.155

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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 method 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 such tax in

excess of two percent (2%) of the tax due shall be allowed to any person.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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