Kentucky Revised Statutes
Chapter 138 - Excise taxes
138.195 License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license.

Kentucky Revised Statutes

Chapter 138 - Excise taxes

138.010 Repealed, 1958.

138.020 Repealed, 1958.

138.030 Repealed, 1958.

138.040 Repealed, 1958.

138.045 Repealed, 1958.

138.050 Repealed, 1958.

138.060 Repealed, 1958.

138.070 Repealed, 1958.

138.080 Repealed, 1958.

138.090 Repealed, 1952.

138.100 Repealed, 1952.

138.110 Repealed, 1952.

138.120 Repealed, 1952.

138.130 Definitions for KRS 138.130 to 138.205.

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.

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

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...

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

138.145 Repealed, 1962.

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.

138.150 Repealed, 1962.

138.155 Payment of tax without affixing evidence to individual packs.

138.160 Repealed, 1962.

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

138.170 Repealed, 1962.

138.175 Selling contraband cigarettes.

138.180 Repealed, 1962.

138.183 Officer and member liability.

138.185 Civil penalties for violation of KRS 138.130 to 138.205.

138.190 Repealed, 1962.

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

138.197 Publication of licensed distributors on department's Web site.

138.200 Repealed, 1962.

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

138.207 Repealed, 2005.

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 giv...

138.221 Repealed, 1990.

138.222 Repealed, 1990.

138.223 Repealed, 1986.

138.224 Presumption of taxability.

138.225 Repealed, 1984.

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 Repealed, 1988.

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 Renumbered as KRS 138.359.

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

138.352 Repealed, 1964.

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 Repealed, 1950.

138.357 Repealed, 1968.

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

138.359 Repealed, 1952.

138.360 Repealed, 1952.

138.370 Repealed, 1952.

138.380 Repealed, 1952.

138.390 Repealed, 1952.

138.400 Repealed, 1952.

138.410 Repealed, 1952.

138.420 Repealed, 1952.

138.430 Repealed, 1952.

138.440 Repealed, 1952.

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.

138.450 Definitions for KRS 138.455 to 138.470.

138.455 Construction of KRS 138.450 to 138.470.

138.460 Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.

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

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

138.4605 Taxes on loaner or rental motor vehicles.

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

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

138.463 Collection of U-Drive-It tax.

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.

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

138.465 Individual seller to deliver registration certificate with assignment form to county clerk.

138.470 Exemptions from tax.

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

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

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

138.480 Repealed, 2022.

138.490 Repealed, 2022.

138.500 Repealed, 2006.

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

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.

138.511 Definitions for KRS 138.510 to 138.550.

138.512 Repealed, 1958.

138.513 Tax on advance deposit account wagering licensees.

138.515 Renumbered as KRS 230.3615.

138.520 Repealed, 1954.

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

138.540 Civil penalties for violation of KRS 138.510 to 138.530.

138.550 Suspension or revocation of race track license.

138.553 Repealed, 1964.

138.556 Repealed, 1964.

138.560 Repealed, 1988.

138.565 Repealed, 1988.

138.570 Repealed, 1988.

138.575 Repealed, 1988.

138.580 Repealed, 1988.

138.585 Repealed, 1988.

138.590 Repealed, 1988.

138.591 Repealed, 1988.

138.595 Repealed, 1962.

138.600 Repealed, 1958.

138.605 Repealed, 1956.

138.610 Repealed, 1956.

138.615 Repealed, 1988.

138.620 Repealed, 1988.

138.625 Repealed, 1988.

138.630 Repealed, 1988.

138.640 Repealed, 1988.

138.645 Repealed, 1988.

138.650 Repealed, 1956.

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

138.660 Motor fuels tax -- Surtax -- Weight distance tax.

138.6601 Repealed, 1996.

138.661 Repealed, 1987.

138.662 Renumbered as KRS 138.446.

138.665 License for use of public highways -- Exemption.

138.670 Repealed, 2018.

138.675 Cancellation of license -- Precipitation of taxes -- Cancellation of bond.

138.680 Records required to be kept.

138.685 Quarterly returns to be filed -- Remittance.

138.690 Computation of tax.

138.695 Credits for payment of gasoline tax -- Records.

138.700 Repealed, 1956.

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

138.710 Method of payment of tax.

138.715 Civil penalties and interest.

138.720 Prohibited acts.

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

138.727 Coordination between Department of Vehicle Regulation and Department of Revenue.

138.729 Appeal.

138.7291 Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.

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

138.750 Renumbered as KRS 138.225.

138.755 Repealed, 1986.

138.810 Definitions for KRS 138.820 to 138.860.

138.820 Imposition of tax -- Rate -- Collection -- Monthly return.

138.830 Maintenance and retention of records.

138.840 Audit by department.

138.850 Monthly payment of tax.

138.860 Regulations.

138.870 Definitions for KRS 138.870 to 138.889.

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

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

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

138.878 No preclusion from criminal prosecution.

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.

138.882 Assessments deemed prima facie valid -- Collection.

138.884 Investigative powers of department.

138.885 Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.

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

138.888 Collections to be deposited in general fund.

138.889 Penalties.

138.990 Penalties.

138.991 Penalties.

138.992 Penalty for unauthorized use of gasoline or special fuels.