103 KAR 41:200. Manufacturer’s Report.
TO: KRS 138.135
AUTHORITY: KRS 131.130(1), (3)
FUNCTION AND CONFORMITY: KRS 131.130(1) authorizes the Department of Revenue to
promulgate administrative regulations for the administration and enforcement of
all tax laws of this state. This administrative regulation establishes the
reporting requirements of tobacco products manufacturers in accordance with KRS
1. Definitions. (1) "Manufacturer" is defined in KRS 138.130(2).
"Tobacco products" is defined in KRS 138.130(16).
2. Each manufacturer selling or shipping tobacco products to distributors,
retailers, or any other persons located in this state shall file a completed
Manufacturer’s Report of Tobacco Products Shipments, Form 73A424, with the
Department of Revenue, at the address and in the manner specified in this form
on or before the 20th day of each month. This report shall contain the
following information concerning the manufacturer’s operations during the preceding
The names and addresses of customers as required in KRS 138.135(1)(b)1;
The detailed breakdown of quantities of tobacco products shipped as required in
KRS 138.135(1)(b)2; and
The other detail or information required by the Manufacturer’s Report of
Tobacco Products Shipments, Form 73A424.
3. Incorporation by Reference. (1) Form 73A424, "Manufacturer’s Report of
Tobacco Products Shipments", July 2013, is incorporated by reference.
(2) This material may be
inspected, copied, or obtained, subject to applicable copyright law, at the
Kentucky Department of Revenue, 501 High Street, Frankfort, Kentucky 40620,
Monday through Friday, 8 a.m. to 5 p.m. (40 Ky.R. 476; 785; eff. 11-1-2013.)