Kentucky Revised Statutes
Chapter 138 - Excise taxes

138.132 Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal. - Waiting for content...

138.135 Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers. - Waiting for content...

138.140 Taxation of cigarettes, tobacco products, and vapor products -- Taxes not applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of in... - Waiting for content...

138.143 Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments. - Waiting for content...

138.145 Repealed, 1962. - Waiting for content...

138.146 Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment. - Waiting for content...

138.150 Repealed, 1962. - Waiting for content...

138.155 Payment of tax without affixing evidence to individual packs. - Waiting for content...

138.160 Repealed, 1962. - Waiting for content...

138.165 Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal. - Waiting for content...

138.170 Repealed, 1962. - Waiting for content...

138.175 Selling contraband cigarettes. - Waiting for content...

138.180 Repealed, 1962. - Waiting for content...

138.183 Officer and member liability. - Waiting for content...

138.185 Civil penalties for violation of KRS 138.130 to 138.205. - Waiting for content...

138.190 Repealed, 1962. - Waiting for content...

138.195 License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license. - Waiting for content...

138.197 Publication of licensed distributors on department's Web site. - Waiting for content...

138.200 Repealed, 1962. - Waiting for content...

138.205 Prohibited acts by licensees and manufacturers -- Acting without license. - Waiting for content...

138.207 Repealed, 2005. - Waiting for content...

138.210 Definitions for KRS 138.220 to 138.446. - Waiting for content...

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 giv... - Waiting for content...

138.221 Repealed, 1990. - Waiting for content...

138.222 Repealed, 1990. - Waiting for content...

138.223 Repealed, 1986. - Waiting for content...

138.224 Presumption of taxability. - Waiting for content...

138.225 Repealed, 1984. - Waiting for content...

138.226 Department of Revenue to administer gasoline and special fuel taxes. - Waiting for content...

138.227 Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements. - Waiting for content...

138.228 Calculation of average wholesale price of gasoline. - Waiting for content...

138.230 Dealer's records. - Waiting for content...

138.240 Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements. - Waiting for content...

138.250 Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks. - Waiting for content...

138.260 Transportation companies' reports. - Waiting for content...

138.270 Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due. - Waiting for content...

138.280 Payment of tax -- Electronic payment requirements. - Waiting for content...

138.290 Civil penalties for violation of KRS 138.240 to 138.260. - Waiting for content...

138.300 Duty to make returns, pay tax, and keep and permit examination of records for tax purposes. - Waiting for content...

138.310 Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest. - Waiting for content...

138.320 Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation. - Waiting for content...

138.321 Denial of license due to previous revocation. - Waiting for content...

138.330 Dealer's and transporter's financial instrument. - Waiting for content...

138.340 Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation. - Waiting for content...

138.341 Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund. - Waiting for content...

138.342 Application for refund -- Investigation and payment -- Effect of false and fraudulent application. - Waiting for content...

138.343 Repealed, 1988. - Waiting for content...

138.344 Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund. - Waiting for content...

138.345 Refund permit required -- Application for. - Waiting for content...

138.346 Bond for refund permit -- Amount. - Waiting for content...

138.347 Records of dealers and holders of refund permits. - Waiting for content...

138.348 Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises. - Waiting for content...

138.349 Refund invoices, execution of. - Waiting for content...

138.350 Renumbered as KRS 138.359. - Waiting for content...

138.351 Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds. - Waiting for content...

138.352 Repealed, 1964. - Waiting for content...

138.353 Assessment for amount erroneously refunded. - Waiting for content...

138.354 Revocation of permits and privileges for violations. - Waiting for content...

138.355 Proceedings for revocation of license or permit -- Appeal. - Waiting for content...

138.356 Repealed, 1950. - Waiting for content...

138.357 Repealed, 1968. - Waiting for content...

138.358 Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers. - Waiting for content...

138.359 Repealed, 1952. - Waiting for content...

138.360 Repealed, 1952. - Waiting for content...

138.370 Repealed, 1952. - Waiting for content...

138.380 Repealed, 1952. - Waiting for content...

138.390 Repealed, 1952. - Waiting for content...

138.400 Repealed, 1952. - Waiting for content...

138.410 Repealed, 1952. - Waiting for content...

138.420 Repealed, 1952. - Waiting for content...

138.430 Repealed, 1952. - Waiting for content...

138.440 Repealed, 1952. - Waiting for content...

138.445 Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims. - Waiting for content...

138.446 Refund to bus companies, taxicab companies, and senior citizen programs -- Bond -- Application -- Audit. - Waiting for content...

138.447 Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due. - Waiting for content...

138.448 Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions. - Waiting for content...

138.450 Definitions for KRS 138.455 to 138.470. - Waiting for content...

138.455 Construction of KRS 138.450 to 138.470. - Waiting for content...

138.460 Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds. - Waiting for content...

138.4602 Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014. - Waiting for content...

138.4603 Determination of motor vehicle retail price for sales on or after July 1, 2014. - Waiting for content...

138.4605 Taxes on loaner or rental motor vehicles. - Waiting for content...

138.462 Definitions for KRS 138.463 and 138.4631. (Effective until January 1, 2023). - Waiting for content...

138.462 Definitions for KRS 138.463 and 138.4631. (Effective January 1, 2023). - Waiting for content...

138.463 Collection of U-Drive-It tax. - Waiting for content...

138.4631 Estimated assessment, plus penalty and interest, against holders of U-Drive-It permits and against dealers with loaner motor vehicles for failure or refusal to pay tax. - Waiting for content...

138.464 Weekly report to department -- Daily deposit in state depository. - Waiting for content...

138.465 Individual seller to deliver registration certificate with assignment form to county clerk. - Waiting for content...

138.470 Exemptions from tax. - Waiting for content...

138.472 Definitions for section -- Taxes on motor vehicles provided for sharing or rent. (Effective January 1, 2023). - Waiting for content...

138.475 Definitions for section -- Ownership fees for electric vehicles. (Effective January 1, 2024). - Waiting for content...

138.477 Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulations. (Effective January 1, 2024). - Waiting for content...

138.480 Repealed, 2022. - Waiting for content...

138.490 Repealed, 2022. - Waiting for content...

138.500 Repealed, 2006. - Waiting for content...

138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty. - Waiting for content...

138.510 Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering -- Exemptions -- Uses of tax revenue -- Order of disbursements -- Two-day international horse racing event. - Waiting for content...

138.511 Definitions for KRS 138.510 to 138.550. - Waiting for content...

138.512 Repealed, 1958. - Waiting for content...

138.513 Tax on advance deposit account wagering licensees. - Waiting for content...

138.515 Renumbered as KRS 230.3615. - Waiting for content...

138.520 Repealed, 1954. - Waiting for content...

138.530 Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513. - Waiting for content...

138.540 Civil penalties for violation of KRS 138.510 to 138.530. - Waiting for content...

138.550 Suspension or revocation of race track license. - Waiting for content...

138.553 Repealed, 1964. - Waiting for content...

138.556 Repealed, 1964. - Waiting for content...

138.560 Repealed, 1988. - Waiting for content...

138.565 Repealed, 1988. - Waiting for content...

138.570 Repealed, 1988. - Waiting for content...

138.575 Repealed, 1988. - Waiting for content...

138.580 Repealed, 1988. - Waiting for content...

138.585 Repealed, 1988. - Waiting for content...

138.590 Repealed, 1988. - Waiting for content...

138.591 Repealed, 1988. - Waiting for content...

138.595 Repealed, 1962. - Waiting for content...

138.600 Repealed, 1958. - Waiting for content...

138.605 Repealed, 1956. - Waiting for content...

138.610 Repealed, 1956. - Waiting for content...

138.615 Repealed, 1988. - Waiting for content...

138.620 Repealed, 1988. - Waiting for content...

138.625 Repealed, 1988. - Waiting for content...

138.630 Repealed, 1988. - Waiting for content...

138.640 Repealed, 1988. - Waiting for content...

138.645 Repealed, 1988. - Waiting for content...

138.650 Repealed, 1956. - Waiting for content...

138.655 Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14). - Waiting for content...

138.660 Motor fuels tax -- Surtax -- Weight distance tax. - Waiting for content...

138.6601 Repealed, 1996. - Waiting for content...

138.661 Repealed, 1987. - Waiting for content...

138.662 Renumbered as KRS 138.446. - Waiting for content...

138.665 License for use of public highways -- Exemption. - Waiting for content...

138.670 Repealed, 2018. - Waiting for content...

138.675 Cancellation of license -- Precipitation of taxes -- Cancellation of bond. - Waiting for content...

138.680 Records required to be kept. - Waiting for content...

138.685 Quarterly returns to be filed -- Remittance. - Waiting for content...

138.690 Computation of tax. - Waiting for content...

138.695 Credits for payment of gasoline tax -- Records. - Waiting for content...

138.700 Repealed, 1956. - Waiting for content...

138.705 Audit of licensee's records -- Erroneous credits -- Refunds. - Waiting for content...

138.710 Method of payment of tax. - Waiting for content...

138.715 Civil penalties and interest. - Waiting for content...

138.720 Prohibited acts. - Waiting for content...

138.725 Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information. - Waiting for content...

138.727 Coordination between Department of Vehicle Regulation and Department of Revenue. - Waiting for content...

138.729 Appeal. - Waiting for content...

138.7291 Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes. - Waiting for content...

138.730 Rural co-ops are not exempt from excise taxes. - Waiting for content...

138.750 Renumbered as KRS 138.225. - Waiting for content...

138.755 Repealed, 1986. - Waiting for content...

138.810 Definitions for KRS 138.820 to 138.860. - Waiting for content...

138.820 Imposition of tax -- Rate -- Collection -- Monthly return. - Waiting for content...

138.830 Maintenance and retention of records. - Waiting for content...

138.840 Audit by department. - Waiting for content...

138.850 Monthly payment of tax. - Waiting for content...

138.860 Regulations. - Waiting for content...

138.870 Definitions for KRS 138.870 to 138.889. - Waiting for content...

138.872 Levy of tax on offenders engaging in a taxable activity -- Rates. - Waiting for content...

138.874 Taxable activity prohibited unless tax paid -- Purchase of tax indicia. - Waiting for content...

138.876 Administration by Department of Revenue -- Authority for administrative regulations. - Waiting for content...

138.878 No preclusion from criminal prosecution. - Waiting for content...

138.880 Notification of Department of Revenue by Commonwealth's attorney or county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien. - Waiting for content...

138.882 Assessments deemed prima facie valid -- Collection. - Waiting for content...

138.884 Investigative powers of department. - Waiting for content...

138.885 Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889. - Waiting for content...

138.886 Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred. - Waiting for content...

138.888 Collections to be deposited in general fund. - Waiting for content...

138.889 Penalties. - Waiting for content...

138.990 Penalties. - Waiting for content...

138.991 Penalties. - Waiting for content...

138.992 Penalty for unauthorized use of gasoline or special fuels. - Waiting for content...

<< Previous

Next >>

Kentucky Revised Statutes Chapter 138 - Excise taxes

Kentucky Revised Statutes
Chapter 138 - Excise taxes