Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 41 - Selective Excise Tax; Cigarettes
Section 103 KAR 41:100 - Segregation of cigarettes
Universal Citation: 103 KY Admin Regs Service 41:100
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 138.146
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 interprets KRS 138.146 as it applies to the segregation of cigarettes and the maintaining of records by persons licensed as cigarette dealers under KRS 138.195.
Section 1. Inventories of cigarettes held by persons licensed under KRS 138.195 shall be maintained in the following manner:
(1) Untax-paid cigarettes shall be
stored in a separate area from cigarettes bearing tax evidence. Kentucky tax
evidence, or that of another state shall be affixed to all packages within the
required time, pursuant to
KRS
138.146(2), unless the
cigarettes are distributed within the same period of time into states not using
tax evidence. Any receipt and distribution records deemed necessary by the
Department of Revenue shall be established and maintained by all licensees
authorized to receive untax-paid cigarettes.
(2) Cigarettes stamped with the tax evidence
of another state shall be stored in a separate and distinct area from
cigarettes bearing Kentucky tax evidence. These tax paid cigarettes shall be
either shipped by the wholesaler directly into the state for which the packages
were stamped or transferred to persons licensed to receive and distribute
cigarettes for resale into the said state.
STATUTORY AUTHORITY: KRS 131.130(1)
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