The Department of Revenue shall administer the provisions of KRS § 138.870 to KRS § 138.889 and may adopt regulations for the administration and enforcement of KRS § 138.870 to
138.889. The Department of Revenue shall adopt a uniform system for providing, affixing, and displaying tax stamps, labels, or other tax indicia required pursuant to KRS
138.874. Payments required by KRS § 138.872 shall be made to the Department of Revenue in the form the Department of Revenue requires to protect the revenues of the Commonwealth.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 401, effective June 20, 2005. — Created
1994 Ky. Acts ch. 315, sec. 4, effective July 15, 1994.