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138.155 Payment of tax without affixing evidence to individual packs.

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138.155 Payment of tax without affixing evidence to individual packs. In lieu of the affixing of cigarette tax evidence to individual packages of cigarettes as the <br>means of denoting payment of the cigarette tax imposed by KRS 138.130 to 138.205, the <br>department may prescribe, by rules and regulations sufficient to protect the revenue of <br>this state, a method of reporting, payment and collection of such tax, without the affixing <br>of tax evidence to individual packages of cigarettes. In the event such a system is adopted <br>no compensation for reporting for the purpose of such tax in excess of two percent (2%) <br>of the tax due shall be allowed to any person. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 348, effective June 20, 2005. -- Created 1962 Ky. Acts ch. 92, sec. 6.