{"data":{"id":"us-ky/krs-365.390","jurisdiction":"us-ky","citation":"KRS 365.390","heading":"Payment of enforcement and administration fee by cigarette wholesaler --","body":"Special account -- Fee deemed an additional cost.\n(1) To provide for the enforcement of KRS 138.146 and KRS 365.260 to 365.380,\nevery cigarette wholesaler licensed under KRS  138.195 shall pay an enforcement\nand administration fee to the Department of Revenue on a monthly basis for each\npackage of twenty (20) cigarettes to which evidence of Kentucky cigarette tax was\naffixed during the month as required by KRS 138.146. The enf orcement and\nadministration fee to recover applicable costs shall be calculated annually by the\ncommissioner of revenue who shall give notice thereof to licensed wholesalers who\nshall be liable for its payment. Payments to the Department of Revenue shall b e\nmade according to provisions of KRS 138.195 and shall be subject to the same\npenalties and interest as levied on Kentucky cigarette tax not paid on or before the\ndue date.\n(2) There is hereby created within the Department of Revenue a cigarette enforceme nt\nand administration account, which will be subject to the provisions of the restricted\nfund group, as provided in KRS 45.305, and all funds collected under subsection (1)\nof this section shall be credited thereto with only the expenses of the Department of\nRevenue related to the administration and enforcement of KRS 138.146 and KRS\n365.260 to 365.380 to be paid therefrom.\n(3) The enforcement and administration fee levied in subsection (1) of this section shall\nbe deemed to be an additional cost to be incl uded in the basic cost of cigarettes as\ndefined in KRS 365.270.","path":["KRS Chapter 365"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=34776","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:59:01Z","sha256":"4974d78d89ce22e564cc4aa0be12670fa0f00d76deab2dfba15be692358b3963","source_id":"us-ky","stale":false,"prev":"us-ky/krs-365.380","next":"us-ky/krs-365.395"},"notice":"GroundRules: Original legal text. Not legal advice."}