KRS 138.155

In lieu of the affixing of cigarette tax evidence to individual packages of cigarettes as the means of denoting payment of the cigarette tax, the department may prescribe, by an administrative regulation sufficient to protect the revenue of this state, a method of reporting, payment, and collection of the cigarette tax, without the affixing of tax evidence to individual packages of cigarettes. In the event a system is adopted by administrative regulation, no compensation for reporting for the purpose of such tax in excess of two percent (2%) of the tax due shall be allowed to any person.