KRS 138.876: Administration by Department of Revenue -- Authority for administrative

regulations.

The Department of Revenue shall administer the provisions of KRS 138.870 to 138.889

and may adopt regulations for the administration and enforcement of KRS 138.870 to

138.889. The Department of Revenue shall adopt a uniform system for providing,

affixing, and displaying tax stamps, labels, or other tax indicia required pursuant to KRS

138.874. Payments required by KRS 138.872 shall be made to the Department of

Revenue in the form the Department of Revenue requires to protect the revenues of the

Commonwealth.