No person shall execute a gasoline or special fuel refund invoice, as described in KRS 138.351, who is not a dealer, as defined in KRS 138.210 or a sub-jobber duly authorized by a licensed dealer, to execute refund invoices as his agent. In no instance shall refund invoices be executed for purchases from retail filling stations.
KRS 138.349
Amended 1988 Ky. Acts ch. 285, sec. 22, effective8/1/1988. -- Created 1946 Ky. Acts ch. 10, sec. 7.