Kentucky Revised Statutes

Ky. Rev. Stat. § 132.180 (2026)

Liability for distilled spirits tax

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

(1) Any person having custody of distilled spirits in a bonded warehouse or premises on the day as of which the assessment is made shall be liable for all taxes due thereon, together with all interest and penalties that may accrue. Any owner, proprietor, or custodian of such distilled spirits who pays the taxes, interest and penalties on the distilled spirits shall have a lien thereon for the amount paid, with legal interest from day of payment. (2) Taxes on distilled spirits which are subject to the provisions of KRS 132.160(1)(a) shall become due and payable in the manner provided by KRS 134.015, except that taxes due the state shall be paid directly to the Department of Revenue. Effective: April 7, 2010 History: Amended 2010 Ky. Acts ch. 75, sec. 13, effective April 7, 2010. -- Amended 2005 Ky. Acts ch. 85, sec. 181, effective June 20, 2005. -- Amended 2002 Ky. Acts ch. 89, sec. 5, effective July 15, 2002. -- Amended 1966 Ky. Acts ch. 254, sec. 4. -- Amended 1949 (1st Extra Sess.) Ky. Acts ch. 4, sec. 5 1/2. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4109, 4112.

Notes of Decisions

Cited in 1 case, 1952–1952 · leading case: Nat'l Distillers Prods. Corp. v. Bd. of Educ. ex rel. Reeves, 256 S.W.2d 481 (Ky. Ct. App. 1952).

Sort: Relevance Newest Treatment

Nat'l Distillers Prods. Corp. v. Bd. of Educ. ex rel. Reeves, 256 S.W.2d 481 (Ky. Ct. App. 1952). “An 8% penalty accrues if the warehouseman fails to pay the taxes within 15 days after they are due, pursuant to KRS 132.180. Many years prior to 1947 the school tax rate in Franklin County remained constant, being fixed at 70⅝⅜ on each $100 of the assessed valuation of all…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.