KRS 131.616: Submission of documentation by stamping agent.

On or before the twentieth day of each month, each stamping agent and distributor shall

submit documentation that the commissioner requires to facilitate compliance with this

section, including but not limited to a list by brand family of the total number of

cigarettes for which the stamping agent or distributor affixed stamps during the previous

calendar month or otherwise paid the tax due for the cigarettes. The stamping agent or

distributor shall maintain, and make available to the commissioner, all invo ices and

documentation of sales of all nonparticipating manufacturer cigarettes and any other

information relied upon in reporting to the commissioner for a period of five (5) years.