Title 103 | Chapter 041 | Regulation 100
103 KAR 41:100.Segregation of cigarettes.
Section 1.
Inventories of cigarettes held by persons licensed under KRS 138.195 shall be maintained in the following manner:(1)
Untax-paid cigarettes shall be stored in a separate area from cigarettes bearing tax evidence. Kentucky tax evidence, or that of another state shall be affixed to all packages within the required time, pursuant to KRS 138.146(2), unless the cigarettes are distributed within the same period of time into states not using tax evidence. Any receipt and distribution records deemed necessary by the Department of Revenue shall be established and maintained by all licensees authorized to receive untax-paid cigarettes.(2)
Cigarettes stamped with the tax evidence of another state shall be stored in a separate and distinct area from cigarettes bearing Kentucky tax evidence. These tax paid cigarettes shall be either shipped by the wholesaler directly into the state for which the packages were stamped or transferred to persons licensed to receive and distribute cigarettes for resale into the said state.HISTORY: (CT-30; 1 Ky.R. 333; eff. 2-5-1975; TAm eff. 5-20-2009; TAm eff. 6-28-2016; Crt eff. 1-28-2020; 46 Ky.R. 1603; eff. 5-5-2020.)
103 KAR 41:100.Segregation of cigarettes.
Section 1.
Inventories of cigarettes held by persons licensed under KRS 138.195 shall be maintained in the following manner:(1)
Untax-paid cigarettes shall be stored in a separate area from cigarettes bearing tax evidence. Kentucky tax evidence, or that of another state shall be affixed to all packages within the required time, pursuant to KRS 138.146(2), unless the cigarettes are distributed within the same period of time into states not using tax evidence. Any receipt and distribution records deemed necessary by the Department of Revenue shall be established and maintained by all licensees authorized to receive untax-paid cigarettes.(2)
Cigarettes stamped with the tax evidence of another state shall be stored in a separate and distinct area from cigarettes bearing Kentucky tax evidence. These tax paid cigarettes shall be either shipped by the wholesaler directly into the state for which the packages were stamped or transferred to persons licensed to receive and distribute cigarettes for resale into the said state.HISTORY: (CT-30; 1 Ky.R. 333; eff. 2-5-1975; TAm eff. 5-20-2009; TAm eff. 6-28-2016; Crt eff. 1-28-2020; 46 Ky.R. 1603; eff. 5-5-2020.)