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15 chapters · 869 sections in this title.
KRS § 138.870 Definitions for KRS 138.870 to 138.889
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As used in KRS 138.870 to 138.889, unless the context requires otherwise: (1) "Controlled substance" means any controlled substance, whether real or counterfeit, as defined in KRS 218A.010 or any regulation promulgated thereunder, except that it shall not include marijuana or med…
KRS § 138.872 Levy of tax on offenders engaging in a taxable activity -- Rates
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(1) A tax is hereby levied on each offender engaging in a taxable activity in this state. The tax shall be paid at the following rates: (a) One thousand dollars ($1,000) per plant, whether growing or detached from the soil, on each marijuana plant with foliation; (b) Three dollar…
KRS § 138.874 Taxable activity prohibited unless tax paid -- Purchase of tax indicia
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(1) Except as provided in KRS 138.870 to 138.889, no offender shall engage in this state in a taxable activity unless the tax imposed pursuant to KRS 138.872 has been paid as evidenced by the affixing of a tax stamp, label, or other tax indicia to the marijuana or controlled subs…
KRS § 138.876 Administration by Department of Revenue -- Authority for administrative regulations
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regulations. The Department of Revenue shall administer the provisions of KRS 138.870 to 138.889 and may adopt regulations for the administration and enforcement of KRS 138.870 to 138.889. The Department of Revenue shall adopt a uniform system for providing, affixing, and display…