State Codes and Statutes

State Codes and Statutes

Statutes > Kentucky > 131-00 > 616

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Page 1 of 1 131.616 Submission of documentation by stamping agent. On or before the twentieth day of each month, each stamping agent and distributor shall <br>submit documentation that the commissioner requires to facilitate compliance with this <br>section, including but not limited to a list by brand family of the total number of <br>cigarettes for which the stamping agent or distributor affixed stamps during the previous <br>calendar month or otherwise paid the tax due for the cigarettes. The stamping agent or <br>distributor shall maintain, and make available to the commissioner, all invoices and <br>documentation of sales of all nonparticipating manufacturer cigarettes and any other <br>information relied upon in reporting to the commissioner for a period of five (5) years. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 158, effective June 20, 2005. -- Created 2003 Ky. Acts ch. 194, sec. 7, effective April 6, 2003.