GASOLINE AND SPECIAL FUELS TAX
- Section 138.210 - Definitions for KRS 138.220 to 138.446
- Section 138.220 - State gasoline and special fuel tax - Supplementary highway user motor fuel tax - Imposition - Determination of average wholesale price - Additional tax or credit for tax-paid inventory - Notification of average wholesale price to be given at least 20 days before July 1 of every year
- Section 138.221 - [Repealed]
- Section 138.222 - [Repealed]
- Section 138.223 - [Repealed]
- Section 138.224 - Presumption of taxability
- Section 138.225 - [Repealed]
- Section 138.226 - Department of Revenue to administer gasoline and special fuel taxes
- Section 138.227 - Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements
- Section 138.228 - Calculation of average wholesale price of gasoline
- Section 138.230 - Dealer's records
- Section 138.240 - Dealer's reports of gasoline and special fuels received and sold - Electronic reporting requirements
- Section 138.250 - Refiners' and importers' reports - Deduction for evaporation, shrinkage and unaccountable losses - Measurement of terminal storage tanks
- Section 138.260 - Transportation companies' reports
- Section 138.270 - Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax - Monthly reports, when due
- Section 138.280 - Payment of tax - Electronic payment requirements
- Section 138.290 - Civil penalties for violation of KRS 138.240 to 138.260
- Section 138.300 - Duty to make returns, pay tax, and keep and permit examination of records for tax purposes
- Section 138.310 - Dealer's or transporter's license required - Display on motor vehicle - Civil penalties and interest
- Section 138.320 - Procurement of dealer's or transporter's license - Grounds for refusal - Nonassignability - Records - Suspension or revocation
- Section 138.321 - Denial of license due to previous revocation
- Section 138.330 - Dealer's and transporter's financial instrument
- Section 138.340 - Revocation of dealer's or transporter's license - Notice - Hearing - Appeal - Cancellation
- Section 138.341 - Refund of tax on fuel used in aircraft - Bond - Assignment of right to receive refund
- Section 138.342 - Application for refund - Investigation and payment - Effect of false and fraudulent application
- Section 138.343 - [Repealed]
- Section 138.344 - Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines - Credit in lieu of refund
- Section 138.345 - Refund permit required - Application for
- Section 138.346 - Bond for refund permit - Amount
- Section 138.347 - Records of dealers and holders of refund permits
- Section 138.348 - Identification of refund gasoline or special fuel - Refund permit for portable facility - Records of refund permit holder - Inspection of premises
- Section 138.349 - Refund invoices, execution of
- Section 138.350 - Renumbered
- Section 138.351 - Refund invoices, form, executor - Application for grant of refund - Right to refund not assignable - Interest on refunds
- Section 138.352 - [Repealed]
- Section 138.353 - Assessment for amount erroneously refunded
- Section 138.354 - Revocation of permits and privileges for violations
- Section 138.355 - Proceedings for revocation of license or permit - Appeal
- Section 138.356 - [Repealed]
- Section 138.357 - [Repealed]
- Section 138.358 - Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers
- Section 138.359 - [Repealed]
- Section 138.360 - [Repealed]
- Section 138.370 - [Repealed]
- Section 138.380 - [Repealed]
- Section 138.390 - [Repealed]
- Section 138.400 - [Repealed]
- Section 138.410 - [Repealed]
- Section 138.420 - [Repealed]
- Section 138.430 - [Repealed]
- Section 138.440 - [Repealed]
- Section 138.445 - Refund of tax paid on fuels used in operation of watercraft - Filing of refund claims
- Section 138.446 - Refund to bus companies, taxicab companies, and senior citizen programs - Bond - Application - Audit
- Section 138.447 - Election for exemption from KRS 138.330 - Filing of financial instrument - Certification of amount of gasoline and special fuels tax due
- Section 138.448 - Liability of officers of business organizations for gasoline and special fuels tax - Exemptions