103 KAR 41:140. Circular relating to cigarette licenses and taxes

Section 1. Revenue Circular 73C456 merely restates or summarizes the requirements or provisions of the cigarette licenses and tax statutes of KRS Chapter 138 and applicable administrative regulations (KRS 138.130, 138.195, 138.205(5), 103 KAR 41:030, 41:040, 41:050, and 41:060) and is hereby rescinded and shall be null, void, and unenforceable.