Kentucky Revised Statutes

Ky. Rev. Stat. § 132.185 (2026)

Repealed, 1966

✓ current as of May 2026

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Catchline at repeal: Optional plan for payment of distilled spirits tax and interest. History: Repealed 1966 Ky. Acts ch. 254, sec. 10. -- Created 1950 Ky. Acts ch. 212, sec. 1.

Notes of Decisions

Cited in 1 case, 1952–1952 · leading case: Schenley Distillers, Inc. v. Franklin Cnty. Bd. of Educ., 249 S.W.2d 810 (Ky. Ct. App. 1952).

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Schenley Distillers, Inc. v. Franklin Cnty. Bd. of Educ., 249 S.W.2d 810 (Ky. Ct. App. 1952). · cites it 4× “The Legislature, at its 1950 session, enacted KRS 132.185 which provides an optional plan for the payment of taxes on distilled spirits in warehouses.”

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