Kentucky Statutes 365.390 – Payment of enforcement and administration fee by cigarette wholesaler — Special account — Fee deemed an additional cost
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(1) To provide for the enforcement of KRS § 138.146 and KRS § 365.260 to KRS § 365.380, every cigarette wholesaler licensed under KRS § 138.195 shall pay an enforcement and administration fee to the Department of Revenue on a monthly basis for each package of twenty (20) cigarettes to which evidence of Kentucky cigarette tax was affixed during the month as required by KRS § 138.146. The enforcement and administration fee to recover applicable costs shall be calculated annually by the commissioner of revenue who shall give notice thereof to licensed wholesalers who shall be liable for its payment. Payments to the Department of Revenue shall be made according to provisions of KRS § 138.195 and shall be subject to the same penalties and interest as levied on Kentucky cigarette tax not paid on or before the due date.
(2) There is hereby created within the Department of Revenue a cigarette enforcement and administration account, which will be subject to the provisions of the restricted fund group, as provided in KRS § 45.305, and all funds collected under subsection (1) of this section shall be credited thereto with only the expenses of the Department of Revenue related to the administration and enforcement of KRS § 138.146 and KRS
365.260 to 365.380 to be paid therefrom.
(3) The enforcement and administration fee levied in subsection (1) of this section shall be deemed to be an additional cost to be included in the basic cost of cigarettes as defined in KRS § 365.270.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 690, effective June 20, 2005. — Amended 1984 Ky. Acts ch. 111, sec. 149, effective July 13, 1984. — Created 1982
Ky. Acts ch. 386, sec. 1, effective July 15, 1982.
2022-2024 Budget Reference. See State/Executive Branch Budget, 2022 Ky. Acts ch.
199, Pt. I, F, 7, (1) at 1669.
(2) There is hereby created within the Department of Revenue a cigarette enforcement and administration account, which will be subject to the provisions of the restricted fund group, as provided in KRS § 45.305, and all funds collected under subsection (1) of this section shall be credited thereto with only the expenses of the Department of Revenue related to the administration and enforcement of KRS § 138.146 and KRS
Terms Used In Kentucky Statutes 365.390
- branch budget: means an enactment by the General Assembly which provides appropriations and establishes fiscal policies and conditions for the biennial financial plan for the judicial branch, the legislative branch, and the executive branch, which shall include a separate budget bill for the Transportation Cabinet. See Kentucky Statutes 446.010
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Month: means calendar month. See Kentucky Statutes 446.010
365.260 to 365.380 to be paid therefrom.
(3) The enforcement and administration fee levied in subsection (1) of this section shall be deemed to be an additional cost to be included in the basic cost of cigarettes as defined in KRS § 365.270.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 690, effective June 20, 2005. — Amended 1984 Ky. Acts ch. 111, sec. 149, effective July 13, 1984. — Created 1982
Ky. Acts ch. 386, sec. 1, effective July 15, 1982.
2022-2024 Budget Reference. See State/Executive Branch Budget, 2022 Ky. Acts ch.
199, Pt. I, F, 7, (1) at 1669.