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Kentucky Administrative Regulations

Chapter 41

103 Ky. Admin. Regs. 41

Selective Excise Tax; Cigarettes

Finance and Administration Cabinet - Department of Revenue

020Tax-free cigarettes 021Repeal of 103 KAR 41:020 030Wholesalers, resident and nonresident 031Repeal of 103 KAR 41:200 (and originally to repeal 030, 050, and 060 too)040Cigarette vending machine operators.050Transporters 060Diversified operators 090Evidence of tax payment.100Segregation of cigarettes.110Sample of cigarettes.120Retention of records.130Elimination of cigarette tax indicia.140Circular relating to cigarette licenses and taxes.150Cigarette subjobber licenses.160Unstamped cigarettes damaged in transit.200Manufacturers report 220Applications, stamp orders, returns, reports, and statements to be filed electronically -- waiver.