{"data":{"id":"us-ky/krs-138.874","jurisdiction":"us-ky","citation":"KRS 138.874","heading":"Taxable activity prohibited unless tax paid -- Purchase of tax indicia.","body":"(1) Except as provided in KRS 138.870 to 138.889, no offender shall engage in this\nstate in a taxable activity unless the tax imposed pursuant to KRS 138.872 has been\npaid as evidenced by the affixing of a tax stamp, label, or other tax indicia to the\nmarijuana or controlled substance as prescribed by the Department of Revenue. The\ntax shall be due and payable immediately upon the occurrence of the taxable activity\nin this state. If an offender engages in a taxable activity in this state involving\nmarijuana or a controlled substance on which a tax stamp, label, or other tax indicia\nevidencing payment of the tax imposed pursuant to KRS 138.872 has not already\nbeen affixed, the offender shall immediately permanently affix the required tax\nstamp, label, or other tax indicia.\n(2) Tax stamps, labels, or other tax indicia required to be affixed to marijuana or\ncontrolled substances shall be purchased from the Department of Revenue. The\npurchaser shall pay one hundred percent (100%) of the face value for each tax\nstamp, label, or other tax indicia at the time of the purchase. The Department of\nRevenue shall maintain an inventory of tax stamps, labels, or other tax indicia in\ndenominations it deems necessary to facilitate compliance by taxpayers with the\nprovisions of th is section. No purchaser of tax stamps, labels, or other tax indicia\npursuant to this section shall be required to give his name, address, or otherwise\nidentify himself to the Department of Revenue.\n(3) Each tax stamp, label, or other tax indicia shall be used only once and shall expire\none (1) year after issuance by the Department of Revenue to the original purchaser\nthereof.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28823","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"fa5eb35b776d4c80959118d31c27075977b33532b960ee1c76081bea7fb66303","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.872","next":"us-ky/krs-138.876"},"notice":"GroundRules: Original legal text. Not legal advice."}