House Bill 505

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to tobacco products and declaring an emergency.
Bill Documents Bill
Bill Request Number 1554
Sponsor F. Nesler
Summary of Original Version Amend KRS 138.310 to define "OTP wholesaler" and "retail location"; amend KRS 138.140 as amended by 2009 HB 144 to delete all references to cigarette papers; create a new section of KRS 138 to 138.205 to impose an excise tax on cigarette papers effective April 1, 2009; amend KRS 138.165 to allow the Department of Revenue to seize and destroy contraband cigarettes if the owner or person who has an interest in the seized cigarettes fails to protest the seizure within twenty days; amend KRS 138.195 to increase the license fee for an unclassified acquirer to $500 and impose a $500 license fee on an OTP wholesaler; allow the department to suspend the sale of tax evidence to licensees who fail to submit required reports or information until the reports or information is submitted; create a new section of KRS 138.130 to 138.205 to require a licensee to maintain records on the immediate premises of the licensee's place of business for a period of four years; Sections 1, 2,4, 5, and 6 take effect July 1, 2009; EMERGENCY.
Index Headings of Original Version Effective Dates, Delayed - BR 1554
Effective Dates, Emergency - BR 1554, cigarette papers tax, imposition
Licensing - Unclassified acquirer, OTP wholesaler, fee
Taxation - Cigarette papers tax, imposition
Taxation - Cigarette tax, contraband cigarettes, destruction


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/28/2019 8:17 AM (EDT)