Title 103 | Chapter 041 | Regulation 130


103 KAR 41:130.Elimination of cigarette tax indicia.

Section 1.

The affixture of Kentucky cigarette tax indicia is not required on packages of cigarettes sold under the following conditions:

(1)

To the United States or any instrumentality thereof for resale to and consumption by members of the armed services of the United States;

(2)

To the Veterans Canteen Service of the Veterans Administration for resale to and consumption by veterans hospitalized or domiciled in facilities of the Veterans Administration.

HISTORY: (CT-33; 1 Ky.R. 333; eff. 2-5-1975; TAm eff. 6-28-2016; Crt eff. 8-5-2019.)

7-Year Expiration: 8/5/2026

Last Updated: 12/15/2021


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