Each wholesaler or self-distributing distiller shall pay to the Department of Revenue five cents ($0.05) per case on each case of distilled spirits sold by the wholesaler or self-distributing distiller in the state. This tax shall be computed each month according to the report required to be filed by KRS 243.850 and shall be paid on or before the date in each succeeding month when reports are required to be filed.
KRS 243.710
Amended 2005, Ky. Acts ch. 85, sec. 656, effective6/20/2005. --Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 2554e-11.