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Includes opposite chamber sponsors where requested by primary sponsors of substantially similar bills in both chambers and jointly approved by the Committee on Committees of both chambers. Opposite chamber sponsors are represented in italics.


HB 124 (BR 248) - D. Horlander, L. Clark, T. Burch, R. Crimm, B. DeWeese, T. Firkins, J. Jenkins, D. Keene, C. Miller, D. Osborne, R. Palumbo, C. Rollins II, S. Santoro, R. Weston, S. Westrom

     AN ACT relating to the cigarette excise tax.
     Amend KRS 138.130 to define "master cigarette distributor"; amend KRS 138.195 to allow a master cigarette distributor to hold a cigarette inventory on which the tax has not been paid; require a master cigarette distributor to obtain a license and pay a license fee; require master cigarette distributor to keep certain records and file reports with the Department of Revenue on a monthly basis; amend KRS 138.205 to apply certain penalties for noncompliance; amend various sections to conform; EFFECTIVE July 1, 2007.


     HCS - Retain original provisions; change references to "master cigarette distributor" to "master tobacco products distributor"; include within definition of "master tobacco products distributor" the requirement that the distributor have the exclusive right to sell the manufacturer's cigarettes in a defined territory; add provision permitting the department to examine an applicant's records; prohibit the issuance of a license to an applicant who holds a resident wholesaler's license, nonresident wholesaler's license, or an unclassified acquirer's license in a name other than his or her own, has a financial interest in the business of a licensed resident wholesaler, licensed nonresident wholesaler, or licensed unclassified acquirer, or has acquired an interest in the premises of a licensed resident wholesaler, licensed nonresident wholesaler, or a licensed unclassified acquirer.

     HCA (1/Title, J. Jenkins) - Make title amendment.

     HFA (1, R. Wilkey) - Retain original provisions, except amend the definition of "master tobacco product distributor" to include a requirement that the master tobacco product distributor does not hold product longer than 30 days and to provide that a penalty in an amount equal to the tax that would have been due shall be paid if inventory is held for longer than 30 days.

     (Prefiled by the sponsor(s).)

     Jan 2-introduced in House
     Jan 3-to Licensing and Occupations (H)
     Feb 12-posted in committee
     Feb 14-reported favorably, 1st reading, to Calendar with Committee Substitute, committee amendment (1-title)
     Feb 15-2nd reading, to Rules; posted for passage in the Regular Orders of the Day for Friday, February 16, 2007
     Feb 22-floor amendment (1) filed to Committee Substitute
     Feb 23-3rd reading, passed 94-0 with Committee Substitute, committee amendment (1-title), floor amendment (1)
     Feb 26-received in Senate
     Feb 28-to Appropriations & Revenue (S)

Vote History

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