Gasoline and Special Fuels Tax
- 138.210 Definitions for KRS 138.220 to 138.446
- 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
- 138.221 Tax Credit for Use of Gasoline-Alcohol Blend; Requirements; Reports—Repealed
- 138.222 Special Fuels Floor Stocks Tax—Repealed
- 138.223 Tax Credit for Use of Gasoline-Alcohol Blend; Dealer's Report; Use of Coal Produced in United States; Use of Distilled Spirits Produced in Kentucky; Refunds—Repealed
- 138.224 Presumption of Taxability
- 138.225 Imposition of Additional Tax; Implementation and Collection—Repealed
- 138.226 Department of Revenue to Administer Gasoline and Special Fuel Taxes
- 138.227 Authorization for Entry into International Fuel Tax Agreement or Certain Other Cooperative Compacts or Agreements
- 138.228 Calculation of Average Wholesale Price of Gasoline
- 138.230 Dealer's Records
- 138.240 Dealer's Reports of Gasoline and Special Fuels Received and Sold; Electronic Reporting Requirements
- 138.250 Refiners' and Importers' Reports; Deduction for Evaporation, Shrinkage and Unaccountable Losses; Measurement of Terminal Storage Tanks
- 138.260 Transportation Companies' Reports
- 138.270 Computation of Gasoline and Special Fuels Tax and Supplemental Highway User Motor Fuel Tax; Monthly Reports, when Due
- 138.280 Payment of Tax; Electronic Payment Requirements
- 138.290 Civil Penalties for Violation of KRS 138.240 to 138.260
- 138.300 Duty to Make Returns, Pay Tax, and Keep and Permit Examination of Records for Tax Purposes
- 138.310 Dealer's or Transporter's License Required; Display on Motor Vehicle; Civil Penalties and Interest
- 138.320 Procurement of Dealer's or Transporter's License; Grounds for Refusal; Nonassignability; Records; Suspension or Revocation
- 138.321 Denial of License Due to Previous Revocation
- 138.330 Dealer's and Transporter's Financial Instrument
- 138.340 Revocation of Dealer's or Transporter's License; Notice; Hearing; Appeal; Cancellation
- 138.341 Refund of Tax on Fuel Used in Aircraft; Bond; Assignment of Right to Receive Refund
- 138.342 Application for Refund; Investigation and Payment; Effect of False and Fraudulent Application
- 138.343 Definitions for KRS 138.343 to 138.355—Repealed
- 138.344 Refund of Tax Paid on Gasoline or Special Fuels Used in Farm Tractors or Stationary Engines; Credit in Lieu of Refund
- 138.345 Refund Permit Required; Application for
- 138.346 Bond for Refund Permit; Amount
- 138.347 Records of Dealers and Holders of Refund Permits
- 138.348 Identification of Refund Gasoline or Special Fuel; Refund Permit for Portable Facility; Records of Refund Permit Holder; Inspection of Premises
- 138.349 Refund Invoices, Execution of
- 138.350 Definitions for Tax on Motor Fuels Other than Gasoline—Renumbered
- 138.351 Refund Invoices, Form, Executor; Application for Grant of Refund; Right to Refund Not Assignable; Interest on Refunds
- 138.352 Appeal from Denial of Refund—Repealed
- 138.353 Assessment for Amount Erroneously Refunded
- 138.354 Revocation of Permits and Privileges for Violations
- 138.355 Proceedings for Revocation of License or Permit; Appeal
- 138.356 Personnel and Expenses of Administration; Refund Expense Account—Repealed
- 138.357 when Refunds to Begin—Repealed
- 138.358 Home Heating, Agricultural, Nonprofit, Governmental, or Nonhighway Purposes Gasoline or Special Fuels Credit to Dealers
- 138.359 Definitions for Tax on Motor Fuels Other than Gasoline—Repealed
- 138.360 State Tax on Motor Fuels Other than Gasoline; Imposition; Rate; Part Earmarked for Rural and Secondary Roads—Repealed
- 138.370 Users' Records—Repealed
- 138.380 Transportation Companies' Reports—Repealed
- 138.390 Computation and Payment of Tax—Repealed
- 138.400 Civil Penalty for Failure to Make Return or Pay Tax; Estimate by Department; Burden of Proof in Action for Collection—Repealed
- 138.410 Duty to Make Returns, Pay Tax and Keep and Permit Examination of Records for Tax Purposes—Repealed
- 138.420 User's License—Repealed
- 138.430 User's Bond—Repealed
- 138.440 Cancellation of User's License; Surrender of Bond—Repealed
- 138.445 Refund of Tax Paid on Fuels Used in Operation of Watercraft; Filing of Refund Claims
- 138.446 Refund to Bus Companies, Taxicab Companies, and Senior Citizen Programs; Bond; Application; Audit
- 138.447 Election for Exemption from KRS 138.330; Filing of Financial Instrument; Certification of Amount of Gasoline and Special Fuels Tax Due
- 138.448 Liability of Officers of Business Organizations for Gasoline and Special Fuels Tax; Exemptions