Statutes > Kentucky Statutes > CHAPTER 138 EXCISE TAXES > 138.876 Administration by Department of Revenue -- Authority for administrative regulations.

138.876 Administration by Department of Revenue -- Authority for administrative regulations.

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Page 1 of 1 138.876 Administration by Department of Revenue -- Authority for administrative regulations. The Department of Revenue shall administer the provisions of KRS 138.870 to 138.889 <br>and may adopt regulations for the administration and enforcement of KRS 138.870 to <br>138.889. The Department of Revenue shall adopt a uniform system for providing, <br>affixing, and displaying tax stamps, labels, or other tax indicia required pursuant to KRS <br>138.874. Payments required by KRS 138.872 shall be made to the Department of <br>Revenue in the form the Department of Revenue requires to protect the revenues of the <br>Commonwealth. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 401, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 315, sec. 4, effective July 15, 1994.