Kentucky Statutes 132.180 – Liability for distilled spirits tax
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(1) Any person having custody of distilled spirits in a bonded warehouse or premises on the day as of which the assessment is made shall be liable for all taxes due thereon, together with all interest and penalties that may accrue. Any owner, proprietor, or custodian of such distilled spirits who pays the taxes, interest and penalties on the distilled spirits shall have a lien thereon for the amount paid, with legal interest from day of payment.
(2) Taxes on distilled spirits which are subject to the provisions of KRS § 132.160(1)(a) shall become due and payable in the manner provided by KRS § 134.015, except that taxes due the state shall be paid directly to the Department of Revenue.
Effective: April 7, 2010
History: Amended 2010 Ky. Acts ch. 75, sec. 13, effective April 7, 2010. — Amended
2005 Ky. Acts ch. 85, sec. 181, effective June 20, 2005. — Amended 2002 Ky. Acts ch. 89, sec. 5, effective July 15, 2002. — Amended 1966 Ky. Acts ch. 254, sec. 4. — Amended 1949 (1st Extra Sess.) Ky. Acts ch. 4, sec. 5 1/2. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4109, 4112.
(2) Taxes on distilled spirits which are subject to the provisions of KRS § 132.160(1)(a) shall become due and payable in the manner provided by KRS § 134.015, except that taxes due the state shall be paid directly to the Department of Revenue.
Terms Used In Kentucky Statutes 132.180
- Department: means the Department of Revenue. See Kentucky Statutes 132.010
- Lien: A claim against real or personal property in satisfaction of a debt.
- Owner: when applied to any animal, means any person having a property interest in such animal. See Kentucky Statutes 446.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
Effective: April 7, 2010
History: Amended 2010 Ky. Acts ch. 75, sec. 13, effective April 7, 2010. — Amended
2005 Ky. Acts ch. 85, sec. 181, effective June 20, 2005. — Amended 2002 Ky. Acts ch. 89, sec. 5, effective July 15, 2002. — Amended 1966 Ky. Acts ch. 254, sec. 4. — Amended 1949 (1st Extra Sess.) Ky. Acts ch. 4, sec. 5 1/2. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4109, 4112.