KRS 248.754: Required filing of copies of customs certificates.

On or before the fifteenth business day of each month, each:

(1) Person licensed to affix the stamp required by KRS 138.146 or make other evidence

of tax payment as provided in KRS 138.155 shall file with the department, for all

cigarettes imported into the United States to which the person has affixed the stamp

required by KRS 138.146 or made other evidence of tax payment as provided in

KRS 138.155 in the preceding month, a copy of the current customs certificates

required by 19 U.S.C. sec. 1681a(c) for th e entry of cigarettes into the United

States; and

(2) Nonparticipating manufacturer and each of its importers shall file with the Attorney

General for all cigarettes imported into the United States, a copy of the current

customs certificates required by 19 U.S.C. sec. 1681a(c) for the entry of cigarettes

into the United States.