Department of Revenue Proposed Rule

ky-2026-08-01-ed7bce743f27: 103 KAR 41:090. Evidence of tax payment

Comment Period Closed

Public comment closed · opened August 01, 2026.

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Summary

This administrative regulation clarifies the acceptable form and placement of the prima facie cigarette tax evidence required under KRS 138.146(3).

The agency’s own summary, as published.

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