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HB 541 (BR 1331) - C. Siler

     AN ACT relating to cigarette tax.
     Amend KRS 138.130 to define "untax-paid cigarettes"; amend KRS 138.165 to provide, based on the new definition, that cigarettes held on which less than 60% of the tax evidence is affixed shall be contraband; require the Department of Revenue to promulgate administrative regulation to set forth protest and appeals procedures; amend KRS 139.195 to provide for a 30-day suspension and subsequent revocation of license due to willful failure on the part of the licensee to properly affix the tax evidence; EFFECTIVE July 1, 2007.

     Feb 20-introduced in House
     Feb 22-to Appropriations & Revenue (H)

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