243.850 Licensee or manufacturer to report to Department of Revenue on
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/ky/243-850A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
trafficking in alcoholic beverages or cannabis-infused beverages.
(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.