Title XI, Revenue and Taxation

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…

(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…

(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…

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…

Nothing in KRS 138.870 to 138.889, including payment of the tax, shall in any manner provide immunity for an offender from criminal prosecution pursuant to Kentucky law.

county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien. (1) Each Commonwealth's attorney or county attorney in this state who obtains a conviction of, or a guilty or Alford plea from, an offender for violating KRS Chapter 218A…

(1) The tax, penalty, and interest assessed by the Department of Revenue pursuant to KRS 138.872 and 138.889 shall be deemed prima facie valid and correctly determined and assessed. The burden shall be upon the taxpayer in any judicial or administrative proceeding in this state t…

For the purpose of determining the correctness of any return; determining the amount of tax that should have been paid; determining whether or not the offender should have made a return or paid tax; or collecting any tax, penalty, or interest under KRS 138.872 and 138.889, the De…

138.870 to 138.889. The president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to the provisions of KRS 138.870 to 138.889, shall be personally and individually liable, both jointly and severally, fo…

Publication of statistics not barred. (1) The provisions of KRS 138.870 to 138.889 shall not inculpate any person or otherwise cause any person to incriminate himself in violation of his constitutional rights and, notwithstanding the exceptions provided in KRS 131.190 or any othe…

All funds collected pursuant to KRS 138.870 to 138.889 shall be deposited in the state general fund.

(1) Any offender violating KRS 138.870 to 138.889 shall, in addition to paying the tax imposed pursuant to KRS 138.872, pay a penalty equal to one hundred percent (100%) of the tax due and interest at the tax interest rate as defined in KRS 131.010(6) on the principal amount of t…

(1) Any person who violates any provision of KRS 138.140, 138.146, or 138.195 for which a specific penalty is not provided shall be guilty of a violation for the first offense; for each such subsequent offense, he shall be guilty of a Class A misdemeanor. These penalties shall be…

(1) Any person who shall change or alter the date, name, gallonage or other information shown on any invoice used to support any claim for refund authorized in KRS 138.341, 138.344, 138.445, 138.358, or 138.446 shall forfeit the right to such refund. (2) Any person, firm or corpo…

Any person who knowingly uses gasoline or special fuels, the tax on which is subject to refund or credit, for any purpose other than as provided in KRS 138.341, 138.344, 138.445, 138.358, or 138.446, shall be fined not less than one hundred (100) nor more than five hundred dollar…