Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 41 - Selective Excise Tax; Cigarettes
Section 103 KAR 41:040 - Cigarette vending machine operators

Universal Citation: 103 KY Admin Regs Service 41:040

Current through Register Vol. 50, No. 9, March 1, 2024

RELATES TO: KRS 138.130, 138.195

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, under authority of KRS 138.195, outlines license requirements for cigarette vending machine operators.

Section 1. Upon issuance of a cigarette vending machine operator's license by the Department of Revenue, the license shall be retained at the principal address of the vending machine operator. If a change of address occurs, written notification shall be given to the department. The license number along with the name and address of the operator shall be affixed to each machine in operation in such a manner as to be visible at the time of the purchase of cigarettes.

STATUTORY AUTHORITY: KRS 131.130, 138.195

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