Current through Register Vol. 50, No. 6, December 1, 2023
RELATES TO:
KRS
243.020,
243.200,
243.850
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
131.130(1) authorizes the
Department of Revenue to promulgate administrative regulations for the
administration and enforcement of Kentucky tax laws. This administrative
regulation summarizes the statute dealing with the transportation of alcoholic
beverages and outlines reporting requirements of the department.
Section 1. Report Required.
(1) All transporters holding a Transporter's
license issued under
KRS
243.200 shall file reports with the
department on or before the 20th of each month covering the preceding month's
transactions. It is necessary that only one (1) report, prepared on forms
supplied by the department, be submitted to cover each unit shipment of
alcoholic beverages transported into or between points in Kentucky.
(2) Reports are required on all shipments of
alcoholic beverages delivered to a Kentucky wholesaler, distiller, or
rectifier.
(3) When a shipment is
handled by two (2) or more licensed transporters, the licensed transporter
making final delivery to the consignee or retiring the waybill is required to
submit the report to the department.
Section 2. Report Not Required.
(1) Transporters are not required to submit a
report on the following:
(a) Shipments of
spirits consigned by Kentucky wholesalers to Kentucky retailers;
(b) Shipments of spirits delivered to a
different transporter in Kentucky;
(c) Shipments originating from a Kentucky
wholesaler, distiller, or rectifier and delivered to points outside of
Kentucky; and
(d) Shipments of
spirits originating in some other state, transported through Kentucky and
delivered elsewhere.
(2)
A railroad involved in switch movement only is not considered the delivering
transporter.
CH-32; 1 Ky.R.
709; eff. 5-14-1975; Am. 9 Ky.R. 1156; eff. 5-4-1983; TAm eff. 5-20-2009; TAm
eff. 6-28-2016; Crt eff. 1-28-2020; 46 Ky.R. 2107; eff.
6-30-2020.
STATUTORY AUTHORITY:
KRS
131.130,
131.131
