Kentucky Tax Stamps

State Code §138.872
Tax Rate $3.50/gram if owner possesses 42.5 grams or more
$1000/plant if owner possesses 5 plants or more
Penalty for Nonpayment (Civil and Criminal ) 200% of Tax and Interest and Class C Felony
Additional Information
Withstood constitutional challenge on the grounds of double jeopardy in Kentucky v. Bird, 979 SW 2d 515