KRS 243.850: Licensee or manufacturer to report to Department of Revenue on

trafficking in alcoholic beverages or cannabis-infused beverages.

(1) For the purpose of assisting in the enforcement of KRS 243.720, 243.730, 243.790,

and 243.884, every licens ee, except retailers, whether subject to the payment of

taxes imposed by KRS 243.720, 243.730, 243.790, and 243.884, shall, on or before

the twentieth day of each month, render to the Department of Revenue a statement,

in writing, of all trafficking in alc oholic beverages or cannabis -infused beverages

during the preceding month.

(2) The statement shall:

(a) Be taken directly from the records of the reporting licensee or manufacturer of

cannabis-infused beverages permitted by the Department for Public Health ,

and shall set forth on forms furnished by the Department of Revenue the

required information; and

(b) Include alcoholic beverages or cannabis -infused beverages destined for sale

outside the state, as well as alcoholic beverages or cannabis-infused beverages

subject to the tax imposed by KRS 243.720, 243.730, 243.790, and 243.884.

(3) The Department of Revenue shall have authority to require from retail licensees,

other licensees, and manufacturers of cannabis -infused beverages other reports and

statements at the necessary times for the enforcement of KRS 243.720, 243.730,

243.790, and 243.884.