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Kentucky · Snapshot 09/05/2026

KRS 438.335: Enforcement by Department of Agriculture -- Retention of percentage of

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Where this section sits in the code
  1. KRS Chapter 438

per pack revenue and fines.

The Department of Agriculture shall carry out the provisions of KRS 438.305 to 438.350

as they relate to educating the public and sellers of to bacco products, alternative nicotine

products, or vapor products about provisions and penalties of KRS 438.305 to 438.350.

The Department of Agriculture shall be entitled to the revenue produced by one-twentieth

of one cent ($0.0005) of the three -cent ($0. 03) per pack revenue collected by the

Department of Revenue from the state excise tax on the sale of cigarettes as imposed by

KRS 138.140 and to keep fifty percent (50%) of any fines collected under KRS 438.305

to 438.350 to offset the costs of these education efforts.

Collected 2026-09-05T20:59:52Z. Source file · JSON

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