CIGARETTES
- Section 138.130 - Definitions for KRS 138.130 to 138.205
- Section 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
- Section 138.135 - Manufacturers to report all shipments into or within state - Records to be kept by licensed distributors, retail distributors, and retailers
- Section 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
- Section 138.143 - Floor stocks tax on cigarettes, snuff, and other tobacco products - Rates - Required returns - Installment payments
- Section 138.145 - [Repealed]
- Section 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
- Section 138.150 - [Repealed]
- Section 138.155 - Payment of tax without affixing evidence to individual packs
- Section 138.160 - [Repealed]
- Section 138.165 - Contraband cigarettes - Vending machines and motor vehicles - Seizure - Sale - Remission of forfeiture - Appeal
- Section 138.170 - [Repealed]
- Section 138.175 - Selling contraband cigarettes
- Section 138.180 - [Repealed]
- Section 138.183 - Officer and member liability
- Section 138.185 - Civil penalties for violation of KRS 138.130 to 138.205
- Section 138.190 - [Repealed]
- Section 138.195 - License required for various dealers - Fees - Revocation of licenses - Appeals - Records - Reports - Administrative regulations - Tax returns - Grounds for denial of license
- Section 138.197 - Publication of licensed distributors on department's Web site
- Section 138.200 - [Repealed]
- Section 138.205 - Prohibited acts by licensees and manufacturers - Acting without license
- Section 138.207 - [Repealed]