{"data":{"id":"us-ky/krs-138.155","jurisdiction":"us-ky","citation":"KRS 138.155","heading":"Payment of tax without affixing evidence to individual packs.","body":"In lieu of the affixing of cigarette tax evidence to individual packages of cigarettes as the\nmeans of denoting payment of the cigarette tax, the department may prescribe, by an\nadministrative regulation sufficient to protect the revenue of this state, a m ethod of\nreporting, payment, and collection of the cigarette tax, without the affixing of tax\nevidence to individual packages of cigarettes. In the event a system is adopted by\nadministrative regulation, no compensation for reporting for the purpose of suc h tax in\nexcess of two percent (2%) of the tax due shall be allowed to any person.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47338","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:29Z","sha256":"7b80ec175afe0a852e7427121896dca2b50ce0cb43eadb83babf6ae7a6e96233","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.150","next":"us-ky/krs-138.160"},"notice":"GroundRules: Original legal text. Not legal advice."}