Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 41 - Selective Excise Tax; Cigarettes
Section 103 KAR 41:140 - Circular relating to cigarette licenses and taxes
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 138.130, 138.140, 138.146, 138.155, 138.165, 138.175, 138.183, 138.185, 138.195, 138.205
NECESSITY, FUNCTION, AND CONFORMITY: KRS 13A.100(1) requires administrative bodies, when promulgating statements of general applicability that implement, interpret or prescribe law or policy, to do so only through an administrative regulation. The Department of Revenue has many policies and circulars that predate the enactment of KRS Chapter 13A and conflict with, or are redundancies of, current tax laws. This administrative regulation formally rescinds the previously-issued circular administered by the department's Office of Sales and Excise Taxes relating to cigarette licenses and taxes.
Section 1. Revenue Circular 73C456 merely restates or summarizes the requirements or provisions of the cigarette licenses and tax statutes of KRS Chapter 138 and applicable administrative regulations (KRS 138.130, 138.195, 138.205(5), 103 KAR 41:030, 103 KAR 41:040, 103 KAR 41:050, and 103 KAR 41:060) and is hereby rescinded and shall be null, void, and unenforceable.
STATUTORY AUTHORITY: KRS 131.130(1)