KRS 243.710: Wholesaler's and self-distributing distiller's tax on distilled spirits.

Each wholesaler or self-distributing distiller shall pay to the Department of Revenue five

cents ($0.05) per case on each case of distilled spirits sold by the wholesale r or self -

distributing distiller in the state. This tax shall be computed each month according to the

report required to be filed by KRS 243.850 and shall be paid on or before the date in each

succeeding month when reports are required to be filed.