Cigarettes
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138.130 Definitions for KRS 138.130 to 138.205
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138.132 Contraband Products; Property Used in Substantial Connection with Knowing Violation of KRS 138.130 to 138.205; Seizure; Sale; Remission of Forfeiture; Appeal
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138.135 Manufacturers to Report All Shipments into or Within State; Records to be Kept by Licensed Distributors, Retail Distributors, and Retailers
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138.140 Taxation of Cigarettes, Tobacco Products, and Vapor Products; Taxes Not Applicable to Reference Tobacco Products; Rates; Liability for and Remittance of Tax; Administrative Regulations; General Assembly's Recognition of Effect of Increased Tobacco Taxes on Public Health; Potential Reduction of Tax on Modified Risk Tobacco Product
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138.143 Floor Stocks Tax on Cigarettes, Snuff, and Other Tobacco Products; Rates; Required Returns; Installment Payments
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138.145 “Floor Stocks” Tax on Cigarettes for 1954—Repealed
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138.146 Evidence of Cigarette Tax Payments; when Payment for Units of Cigarette Tax Evidence Shall be Made; Consequence of Failure to Make Timely Payment
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138.150 Control of Form, Sale and Distribution of Stamps by Department; Allowance to Wholesaler for Affixing Stamps and Reporting—Repealed
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138.155 Payment of Tax Without Affixing Evidence to Individual Packs
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138.160 Cancellation of Tax Stamps on Cigarettes Manufactured for Shipment and Sale Outside State, or Sold by Resident Wholesaler to Nonresident Retailer; Refund—Repealed
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138.165 Contraband Cigarettes; Vending Machines and Motor Vehicles; Seizure; Sale; Remission of Forfeiture; Appeal
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138.170 Civil Penalty for Failure to Affix Stamps; Prohibition of Possession of Unstamped Cigarettes—Repealed
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138.175 Selling Contraband Cigarettes
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138.180 Prohibition of Reuse or Counterfeiting of Tax Stamps—Repealed
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138.183 Officer and Member Liability
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138.185 Civil Penalties for Violation of KRS 138.130 to 138.205
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138.190 Records and Reports—Repealed
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138.195 License Required for Various Dealers; Fees; Revocation of Licenses; Appeals; Records; Reports; Administrative Regulations; Tax Returns; Grounds for Denial of License
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138.197 Publication of Licensed Distributors on Department's Web Site
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138.200 Duty to Make Returns and Permit Examination of Records—Repealed
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138.205 Prohibited Acts by Licensees and Manufacturers; Acting Without License
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138.207 Refund of Tax on Cigarettes Donated to Institutions—Repealed
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138.208 Replacement Tax; Total Tax for School Districts, Fire Districts, and Emergency Service Boards; Annual Assessment; Reduction; Distribution; Administrative Regulations