KRS 138.155: Payment of tax without affixing evidence to individual packs.

In lieu of the affixing of cigarette tax evidence to individual packages of cigarettes as the

means of denoting payment of the cigarette tax, the department may prescribe, by an

administrative regulation sufficient to protect the revenue of this state, a m ethod of

reporting, payment, and collection of the cigarette tax, without the affixing of tax

evidence to individual packages of cigarettes. In the event a system is adopted by

administrative regulation, no compensation for reporting for the purpose of suc h tax in

excess of two percent (2%) of the tax due shall be allowed to any person.