State Codes and Statutes

Statutes > Kentucky > 132-00 > 160

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132.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest. (1) (a) Taxes on distilled spirits that shall be assessed while in a bonded warehouse or premises as of January 1, 1967, and January 1 of each year thereafter, shall <br>become due September 15 following the assessment date and shall become <br>delinquent on January 1. Delinquent taxes on such distilled spirits shall be <br>subject to the same penalties as provided by law for other tangible personal <br>property, and the collecting officer shall have all the powers and duties to <br>collect such delinquent taxes, penalties, and interest as provided by law for <br>other tangible personal property in such taxing jurisdiction. (b) Taxes and interest on distilled spirits assessed while in a bonded warehouse or premises for each year prior to January 1, 1967, on which the federal tax has <br>not been paid, shall be due on January 1, May 1, and September 1 next after <br>the federal tax becomes due or is paid, or after the distilled spirits are removed <br>from the bonded warehouse or premises for transfer in bond out of this state. <br>Provided, however, the remaining state taxes and interest on distilled spirits <br>assessed while in a bonded warehouse or premises as of January 1, 1966, and <br>January 1, 1965, shall be due on or before January 15, 1968; the remaining <br>state taxes and interest on distilled spirits assessed while in a bonded <br>warehouse or premises as of January 1, 1964, shall be due on or before <br>January 15, 1969; the remaining state taxes and interest on distilled spirits <br>assessed while in a bonded warehouse or premises as of January 1, 1963, shall <br>become due on or before January 15, 1970; the remaining state taxes and <br>interest on distilled spirits assessed while in a bonded warehouse or premises <br>as of January 1, 1962, and all prior years shall become due on or before <br>January 15, 1971. After July 1, 1970, any owner or proprietor, or custodian of <br>a bonded warehouse or premises may elect to pay at one (1) time all accrued <br>ad valorem taxes and interest. Such taxes and interest paid under this <br>subsection shall be used for capital outlay by all local taxing jurisdictions. (2) The taxes shall not become due by reason of a mere removal of the distilled spirits from one bonded warehouse or premises to another bonded warehouse or premises <br>within this state, but in that event the owner or proprietor from whose bonded <br>warehouse or premises the distilled spirits are moved shall execute a bond with <br>good and sufficient surety conditioned upon a payment of all taxes that have <br>accrued upon the distilled spirits prior to removal from the county, city, or taxing <br>district from which the distilled spirits are removed. The bond shall be in an amount <br>sufficient to protect the county, city, or taxing district and shall be approved by the <br>county judge/executive for the county, the mayor for the city, the superintendent of <br>any school district involved, and by the person whose duty it is to collect taxes for <br>any other taxing district. Prior to removal of any distilled spirits, the owner or <br>proprietor from whose bonded warehouse or premises they are to be removed shall <br>give written notice of such intention to the county, city, or taxing district, addressed <br>to the officer thereof abovementioned and stating the quantity of distilled spirits to <br>be moved and the name and address of the bonded warehouse or premises to which they are to be taken. After the distilled spirits are moved, the owner or proprietor <br>shall notify the same officers of the county, city, or taxing district of the amount of <br>accrued taxes on the distilled spirits, together with interest on the taxes. After any <br>distilled spirits have once been moved as provided in this section and are moved <br>again, all taxes that have accrued thereon up to the time of the second removal shall <br>immediately become due and payable to any county, city, or taxing district to which <br>any taxes have accrued. (3) The taxes on each year's assessment shall bear interest at the tax interest rate as defined in KRS 131.010(6) until paid. Effective: July 13 ,1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 319, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 452, sec. 5, effective July 1, 1982. -- <br>Amended 1966 Ky. Acts ch. 254, sec. 3. -- Amended 1949 (1st Extra. Sess.) Ky. Acts <br>ch. 4, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, <br>from Ky. Stat. sec. 4110.

State Codes and Statutes

Statutes > Kentucky > 132-00 > 160

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132.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest. (1) (a) Taxes on distilled spirits that shall be assessed while in a bonded warehouse or premises as of January 1, 1967, and January 1 of each year thereafter, shall <br>become due September 15 following the assessment date and shall become <br>delinquent on January 1. Delinquent taxes on such distilled spirits shall be <br>subject to the same penalties as provided by law for other tangible personal <br>property, and the collecting officer shall have all the powers and duties to <br>collect such delinquent taxes, penalties, and interest as provided by law for <br>other tangible personal property in such taxing jurisdiction. (b) Taxes and interest on distilled spirits assessed while in a bonded warehouse or premises for each year prior to January 1, 1967, on which the federal tax has <br>not been paid, shall be due on January 1, May 1, and September 1 next after <br>the federal tax becomes due or is paid, or after the distilled spirits are removed <br>from the bonded warehouse or premises for transfer in bond out of this state. <br>Provided, however, the remaining state taxes and interest on distilled spirits <br>assessed while in a bonded warehouse or premises as of January 1, 1966, and <br>January 1, 1965, shall be due on or before January 15, 1968; the remaining <br>state taxes and interest on distilled spirits assessed while in a bonded <br>warehouse or premises as of January 1, 1964, shall be due on or before <br>January 15, 1969; the remaining state taxes and interest on distilled spirits <br>assessed while in a bonded warehouse or premises as of January 1, 1963, shall <br>become due on or before January 15, 1970; the remaining state taxes and <br>interest on distilled spirits assessed while in a bonded warehouse or premises <br>as of January 1, 1962, and all prior years shall become due on or before <br>January 15, 1971. After July 1, 1970, any owner or proprietor, or custodian of <br>a bonded warehouse or premises may elect to pay at one (1) time all accrued <br>ad valorem taxes and interest. Such taxes and interest paid under this <br>subsection shall be used for capital outlay by all local taxing jurisdictions. (2) The taxes shall not become due by reason of a mere removal of the distilled spirits from one bonded warehouse or premises to another bonded warehouse or premises <br>within this state, but in that event the owner or proprietor from whose bonded <br>warehouse or premises the distilled spirits are moved shall execute a bond with <br>good and sufficient surety conditioned upon a payment of all taxes that have <br>accrued upon the distilled spirits prior to removal from the county, city, or taxing <br>district from which the distilled spirits are removed. The bond shall be in an amount <br>sufficient to protect the county, city, or taxing district and shall be approved by the <br>county judge/executive for the county, the mayor for the city, the superintendent of <br>any school district involved, and by the person whose duty it is to collect taxes for <br>any other taxing district. Prior to removal of any distilled spirits, the owner or <br>proprietor from whose bonded warehouse or premises they are to be removed shall <br>give written notice of such intention to the county, city, or taxing district, addressed <br>to the officer thereof abovementioned and stating the quantity of distilled spirits to <br>be moved and the name and address of the bonded warehouse or premises to which they are to be taken. After the distilled spirits are moved, the owner or proprietor <br>shall notify the same officers of the county, city, or taxing district of the amount of <br>accrued taxes on the distilled spirits, together with interest on the taxes. After any <br>distilled spirits have once been moved as provided in this section and are moved <br>again, all taxes that have accrued thereon up to the time of the second removal shall <br>immediately become due and payable to any county, city, or taxing district to which <br>any taxes have accrued. (3) The taxes on each year's assessment shall bear interest at the tax interest rate as defined in KRS 131.010(6) until paid. Effective: July 13 ,1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 319, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 452, sec. 5, effective July 1, 1982. -- <br>Amended 1966 Ky. Acts ch. 254, sec. 3. -- Amended 1949 (1st Extra. Sess.) Ky. Acts <br>ch. 4, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, <br>from Ky. Stat. sec. 4110.

State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 132-00 > 160

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132.160 Taxes on distilled spirits and spirits on which federal taxes not paid, when due -- Removal of spirits -- Interest. (1) (a) Taxes on distilled spirits that shall be assessed while in a bonded warehouse or premises as of January 1, 1967, and January 1 of each year thereafter, shall <br>become due September 15 following the assessment date and shall become <br>delinquent on January 1. Delinquent taxes on such distilled spirits shall be <br>subject to the same penalties as provided by law for other tangible personal <br>property, and the collecting officer shall have all the powers and duties to <br>collect such delinquent taxes, penalties, and interest as provided by law for <br>other tangible personal property in such taxing jurisdiction. (b) Taxes and interest on distilled spirits assessed while in a bonded warehouse or premises for each year prior to January 1, 1967, on which the federal tax has <br>not been paid, shall be due on January 1, May 1, and September 1 next after <br>the federal tax becomes due or is paid, or after the distilled spirits are removed <br>from the bonded warehouse or premises for transfer in bond out of this state. <br>Provided, however, the remaining state taxes and interest on distilled spirits <br>assessed while in a bonded warehouse or premises as of January 1, 1966, and <br>January 1, 1965, shall be due on or before January 15, 1968; the remaining <br>state taxes and interest on distilled spirits assessed while in a bonded <br>warehouse or premises as of January 1, 1964, shall be due on or before <br>January 15, 1969; the remaining state taxes and interest on distilled spirits <br>assessed while in a bonded warehouse or premises as of January 1, 1963, shall <br>become due on or before January 15, 1970; the remaining state taxes and <br>interest on distilled spirits assessed while in a bonded warehouse or premises <br>as of January 1, 1962, and all prior years shall become due on or before <br>January 15, 1971. After July 1, 1970, any owner or proprietor, or custodian of <br>a bonded warehouse or premises may elect to pay at one (1) time all accrued <br>ad valorem taxes and interest. Such taxes and interest paid under this <br>subsection shall be used for capital outlay by all local taxing jurisdictions. (2) The taxes shall not become due by reason of a mere removal of the distilled spirits from one bonded warehouse or premises to another bonded warehouse or premises <br>within this state, but in that event the owner or proprietor from whose bonded <br>warehouse or premises the distilled spirits are moved shall execute a bond with <br>good and sufficient surety conditioned upon a payment of all taxes that have <br>accrued upon the distilled spirits prior to removal from the county, city, or taxing <br>district from which the distilled spirits are removed. The bond shall be in an amount <br>sufficient to protect the county, city, or taxing district and shall be approved by the <br>county judge/executive for the county, the mayor for the city, the superintendent of <br>any school district involved, and by the person whose duty it is to collect taxes for <br>any other taxing district. Prior to removal of any distilled spirits, the owner or <br>proprietor from whose bonded warehouse or premises they are to be removed shall <br>give written notice of such intention to the county, city, or taxing district, addressed <br>to the officer thereof abovementioned and stating the quantity of distilled spirits to <br>be moved and the name and address of the bonded warehouse or premises to which they are to be taken. After the distilled spirits are moved, the owner or proprietor <br>shall notify the same officers of the county, city, or taxing district of the amount of <br>accrued taxes on the distilled spirits, together with interest on the taxes. After any <br>distilled spirits have once been moved as provided in this section and are moved <br>again, all taxes that have accrued thereon up to the time of the second removal shall <br>immediately become due and payable to any county, city, or taxing district to which <br>any taxes have accrued. (3) The taxes on each year's assessment shall bear interest at the tax interest rate as defined in KRS 131.010(6) until paid. Effective: July 13 ,1990 <br>History: Repealed and reenacted 1990 Ky. Acts ch. 476, Pt. V, sec. 319, effective July 13, 1990. -- Amended 1982 Ky. Acts ch. 452, sec. 5, effective July 1, 1982. -- <br>Amended 1966 Ky. Acts ch. 254, sec. 3. -- Amended 1949 (1st Extra. Sess.) Ky. Acts <br>ch. 4, sec. 5. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, <br>from Ky. Stat. sec. 4110.