103 KAR 41:100.
Segregation of cigarettes.
RELATES TO: KRS
KRS Chapter 13A
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.
Inventories of cigarettes held by persons licensed under KRS 138.195 must be
maintained in the following manner:
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
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.)