 |
Kentucky Administrative Regulations (Last Updated: August 1, 2016) |
 |
TITLE 103. FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE |
|
|
Chapter 41. Selective Excise Tax; Cigarettes |
| 020. Tax-free cigarettes |
| 030. Wholesalers, resident and nonresident |
| 040. Subjobbers, vending machine operators and unclassified acquirers |
| 050. Transporters |
| 060. Diversified operators |
| 090. Evidence of tax payment |
| 100. Segregation of cigarettes |
| 110. Sample of cigarettes |
| 120. Retention of records |
| 130. Elimination of cigarette tax indicia |
| 140. Circular relating to cigarette licenses and taxes |
| 150. Cigarette subjobber licenses |
| 160. Unstamped damaged cigarettes in transit |
| 200. Manufacturers report |