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Kentucky Revised Statutes Title XX. Alcoholic Beverages § 243.850.Licensee or manufacturer to report to Department of Revenue on trafficking in alcoholic beverages or cannabis-infused beverages

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) For the purpose of assisting in the enforcement of KRS 243.720, 243.730, 243.790, and 243.884, every licensee, except retailers, whether subject to the payment of taxes imposed by KRS 243.720, 243.730, 243.790, and 243.884, shall, on or before the twentieth day of each month, render to the Department of Revenue a statement, in writing, of all trafficking in alcoholic beverages or cannabis-infused beverages during the preceding month.

(2) The statement shall:

(a) Be taken directly from the records of the reporting licensee or manufacturer of cannabis-infused beverages permitted by the Department for Public Health, and shall set forth on forms furnished by the Department of Revenue the required information; and

(b) Include alcoholic beverages or cannabis-infused beverages destined for sale outside the state, as well as alcoholic beverages or cannabis-infused beverages subject to the tax imposed by KRS 243.720, 243.730, 243.790, and 243.884.

(3) The Department of Revenue shall have authority to require from retail licensees, other licensees, and manufacturers of cannabis-infused beverages other reports and statements at the necessary times for the enforcement of KRS 243.720, 243.730, 243.790, and 243.884.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XX. Alcoholic Beverages § 243.850.Licensee or manufacturer to report to Department of Revenue on trafficking in alcoholic beverages or cannabis-infused beverages - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-xx-alcoholic-beverages/ky-rev-st-sect-243-850/

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