On or before the fifteenth business day of each month, each:
(1) Person licensed to affix the stamp required by KRS § 138.146 or make other evidence of tax payment as provided in KRS § 138.155 shall file with the department, for all cigarettes imported into the United States to which the person has affixed the stamp required by KRS § 138.146 or made other evidence of tax payment as provided in KRS § 138.155 in the preceding month, a copy of the current customs certificates required by 19 U.S.C. § 1681a(c) for the entry of cigarettes into the United States; and

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Terms Used In Kentucky Statutes 248.754


(2) Nonparticipating manufacturer and each of its importers shall file with the Attorney General for all cigarettes imported into the United States, a copy of the current customs certificates required by 19 U.S.C. § 1681a(c) for the entry of cigarettes into the United States.
Effective: July 1, 2015
History: Amended 2015 Ky. Acts ch. 55, sec. 14, effective July 1, 2015. — Created
2001 Ky. Acts ch. 150, sec. 3, effective January 1, 2002.