130. Definitions for KRS 138.130 to 138.205.

132. Contraband tobacco products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal.

135. Manufacturers to report all shipments of tobacco products into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers of tobacco products.

140. State tax and surtax on sale of cigarettes -- Excise tax on distributors and licensed retail distributors of tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health.

143. Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments.

145. Repealed, 1962. [Repealed]

146. Evidence of tax payments.

150. Repealed, 1962. [Repealed]

155. Payment of tax without affixing evidence to individual packs.

160. Repealed, 1962. [Repealed]

165. Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.

170. Repealed, 1962. [Repealed]

175. Selling contraband cigarettes.

180. Repealed, 1962. [Repealed]

183. Officer and member liability for taxes due.

185. Civil penalties for violation of KRS 138.130 to 138.205.

190. Repealed, 1962. [Repealed]

195. License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns.

197. Publication of licensed tobacco products distributors on department's Web site.

200. Repealed, 1962. [Repealed]

205. Prohibited acts by licensees and manufacturers -- Acting without license.

207. Repealed, 2005. [Repealed]