{"data":{"id":"us-ky/krs-132.160","jurisdiction":"us-ky","citation":"KRS 132.160","heading":"Taxes on distilled spirits and spirits on which federal taxes not paid, when","body":"due -- Removal of spirits -- Interest.\n(1) (a) Taxes on distilled spirits that shall be assessed while in a bonded warehouse\nor premises as of January 1, 1967, and January 1 of each year thereafter, shall\nbecome due September 15 following the assessment date and shall become\ndelinquent on January 1. Delinquent taxes on such distilled spirits shall be\nsubject to the same penalties as provided by law for other tangible personal\nproperty, and the collecting officer shall have all the powers and duties to\ncollect such delinquent taxes, penalties, and interest as provided by law for\nother tangible personal property in such taxing jurisdiction.\n(b) Taxes and interest on distilled spirits assessed while in a bonded warehouse or\npremises for each year prior to January 1, 1967, on which the federal tax has\nnot been paid, shall be due on January 1, May 1, and September 1 next after\nthe federal tax becomes due or is paid, or after the distilled spirits are removed\nfrom the bonded warehouse or premises for transfer in bond out of this state.\nProvided, however, the remaining state taxes and interest on distilled spirits\nassessed while in a bonded warehouse or premises as of January 1, 1966, a nd\nJanuary 1, 1965, shall be due on or before January 15, 1968; the remaining\nstate taxes and interest on distilled spirits assessed while in a bonded\nwarehouse or premises as of January 1, 1964, shall be due on or before\nJanuary 15, 1969; the remaining st ate taxes and interest on distilled spirits\nassessed while in a bonded warehouse or premises as of January 1, 1963, shall\nbecome due on or before January 15, 1970; the remaining state taxes and\ninterest on distilled spirits assessed while in a bonded wareh ouse or premises\nas of January 1, 1962, and all prior years shall become due on or before\nJanuary 15, 1971. After July 1, 1970, any owner or proprietor, or custodian of\na bonded warehouse or premises may elect to pay at one (1) time all accrued\nad valorem taxes and interest. Such taxes and interest paid under this\nsubsection shall be used for capital outlay by all local taxing jurisdictions.\n(2) The taxes shall not become due by reason of a mere removal of the distilled spirits\nfrom one bonded warehouse or premises to another bonded warehouse or premises\nwithin this state, but in that event the owner or proprietor from whose bonded\nwarehouse or premises the distilled spirits are moved shall execute a bond with\ngood and sufficient surety conditioned upon a pa yment of all taxes that have\naccrued upon the distilled spirits prior to removal from the county, city, or taxing\ndistrict from which the distilled spirits are removed. The bond shall be in an amount\nsufficient to protect the county, city, or taxing distri ct and shall be approved by the\ncounty judge/executive for the county, the mayor for the city, the superintendent of\nany school district involved, and by the person whose duty it is to collect taxes for\nany other taxing district. Prior to removal of any di stilled spirits, the owner or\nproprietor from whose bonded warehouse or premises they are to be removed shall\ngive written notice of such intention to the county, city, or taxing district, addressed\nto the officer thereof abovementioned and stating the qua ntity of distilled spirits to\nbe moved and the name and address of the bonded warehouse or premises to which\nthey are to be taken. After the distilled spirits are moved, the owner or proprietor\nshall notify the same officers of the county, city, or taxing district of the amount of\naccrued taxes on the distilled spirits, together with interest on the taxes. After any\ndistilled spirits have once been moved as provided in this section and are moved\nagain, all taxes that have accrued thereon up to the time of t he second removal shall\nimmediately become due and payable to any county, city, or taxing district to which\nany taxes have accrued.\n(3) The taxes on each year's assessment shall bear interest at the tax interest rate as\ndefined in KRS 131.010(6) until paid.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28229","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:23Z","sha256":"18afd9110bfcc7fa086a69634a7f18af5b417e2bbea2ff8d4086eed06ba23fde","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.150","next":"us-ky/krs-132.170"},"notice":"GroundRules: Original legal text. Not legal advice."}