{"data":{"id":"us-ky/krs-132.130","jurisdiction":"us-ky","citation":"KRS 132.130","heading":"Distilled spirits in bonded warehouses to be reported by proprietor or","body":"custodian.\n(1) Effective January 1, 1967, every owner, proprietor, or custodian of a bonded\nwarehouse or of premises under the control and supervision of the United States\nInternal Revenue Service, in which distilled spirits are stored shall between January\n1 and February 1 of each year file with the Department of Revenue a report sworn\nto by him showing the quantity and kind of distilled spirits in the bonded warehouse\nor premises as of January 1 of that year; the quantity and kind of spirits on which\nthe federal tax has been paid or is due; what distilled spirits have been removed\nfrom the bonded warehouse or premises for transfer in bond out of this state during\nthe preceding twelve (12) months; the county, city, and taxing district in which such\ndistilled spirits were certified for taxation; the fair cash value of the distilled spirits\nestimated at a price it would bring at a fair voluntary sale; and such other facts\npertaining to the distilled spirits as the department may require.\n(2) On January 1, May 1, and September 1, after the federal tax has been paid or\nbecomes due, or after any of the distilled spirits are removed from the bonded\nwarehouse or premises for transfer in bond out of this state, every owner, proprietor,\nor custodian of a bonded warehouse or premises in which distilled spirits are stored\nupon which taxes have accrued on assessments prior to January 1, 1967, shall file\nwith the Department of Revenue and the count y clerk, in which county the distilled\nspirits were at the time of the assessment, a statement, sworn to by him, showing the\nquantity of the distilled spirits on which the federal tax has been paid or is due; what\ndistilled spirits have been removed from t he bonded warehouse or premises or\ntransferred in bond out of this state during the preceding four (4) months; the years\nin which such distilled spirits were assessed for taxation; and the county, city, or\ntaxing district in which the distilled spirits wer e stored at the time of the\nassessment. At the same time, all taxes and interest on such distilled spirits due the\nstate, county, or other taxing district shall be paid to the officers entitled to receive\nthem. The report required by this section shall be made whether or not any distilled\nspirits are stored in the bonded warehouse or premises at the time the report is due.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28226","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"28d2b89752f1c626290a7d9b4c9f8d73d1b97d2003470a722a15e3b7604dc8ca","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.120","next":"us-ky/krs-132.140"},"notice":"GroundRules: Original legal text. Not legal advice."}