{"data":{"id":"us-ky/krs-138.876","jurisdiction":"us-ky","citation":"KRS 138.876","heading":"Administration by Department of Revenue -- Authority for administrative","body":"regulations.\nThe Department of Revenue shall administer the provisions of KRS 138.870 to 138.889\nand may adopt regulations for the administration and enforcement of KRS 138.870 to\n138.889. The Department of Revenue shall adopt a uniform system for providing,\naffixing, and displaying tax stamps, labels, or other tax indicia required pursuant to KRS\n138.874. Payments required by KRS 138.872 shall be made to the Department of\nRevenue in the form the Department of Revenue requires to protect the revenues of the\nCommonwealth.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28824","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"5d4e312505e1558492ccb08094fed0d613e0e8be136bbb5bffe4189e1cb6b4e0","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.874","next":"us-ky/krs-138.878"},"notice":"GroundRules: Original legal text. Not legal advice."}