103 KAR 41:100.

Segregation of cigarettes.

 

      RELATES TO: KRS

138.146

      STATUTORY AUTHORITY:

KRS Chapter 13A

      NECESSITY, FUNCTION,

AND CONFORMITY: This administrative regulation interprets KRS 138.146 as it

applies to the segregation of cigarettes and the maintaining of records by

persons licensed as cigarette dealers under KRS 138.195.

 

      Section 1.

Inventories of cigarettes held by persons licensed under KRS 138.195 must be

maintained in the following manner:

      (1) Untax-paid

cigarettes must be stored in a separate area from cigarettes bearing tax

evidence. Kentucky tax evidence, or that of another state must be affixed to

all packages within the required time 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 must be

established and maintained by all licensees authorized to receive untax-paid

cigarettes.

      (2) Cigarettes

stamped with the tax evidence of another state must be stored in a separate and

distinct area from cigarettes bearing Kentucky tax evidence. These cigarettes

must 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. (CT-30; 1 Ky.R. 333; eff. 2-5-75;

Tam eff. 5-20-09.)