2014 Kentucky Revised Statutes CHAPTER 138 - EXCISE TAXES 138.240 Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements.
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138.240 Dealer's reports of gasoline and special fuels received and sold -Electronic reporting requirements.
(1)
(2)
Every gasoline dealer and every special fuel dealer shall, by the twenty-fifth
day of each month, transmit to the department reports on the forms the
department may prescribe, of the total number of gallons of gasoline and
special fuel received in this state during the next preceding calendar month.
This report shall include the following information:
(a) An itemized statement of the number of gallons received that have been
produced, refined, manufactured, or compounded by the dealer in this
state during the next preceding calendar month; and
(b) An itemized statement of the number of gallons received by the dealer in
this state from any source during the next preceding calendar month, as
shown by shippers' invoices, other than the gasoline and special fuel
falling within the provisions of paragraph (a) of this subsection, together
with a statement showing the date of receipt, the name of the person from
whom purchased, the date of receipt of each shipment, the point of origin
and the point of destination, the quantity of each purchase or shipment,
the name of the carrier, the initials and number of each tank car, the date
of receipt, and the number of gallons contained in each car if shipped by
rail or the name and owner of the boat, ship, truck, transport, barge, or
vessel if shipped by water.
The reports required by subsection (1) of this section shall also contain an
itemized statement of the number of gallons received by the dealer during the
preceding calendar month of:
(a) Bulk sales of gasoline or bulk sales of special fuels sold to the United
States government for use exclusively in equipment or vehicles owned or
leased by the United States government;
(b) Gasoline and special fuels sold for delivery in this state in transport truck,
tank car, or cargo lots to licensed bonded dealers. The statement shall
give a record of all such transport truck, tank car, or cargo sales, giving
the date of shipment, the number of gallons contained in each shipment,
the name of owner and license number of truck if shipped by transport
truck, the initials and number of the tank car if shipped by rail, the name
and owner of the boat, barge, or vessel, and the number of gallons
contained therein if shipped by water, and the name of the person to
whom sold, point of shipment, and point of delivery;
(c) Gasoline and special fuels lost through accountable losses;
(d) Gasoline and special fuel exported from this state to any other state in
transport truck, tank car or cargo lots;
(e) Gasoline or special fuel delivered upon or immediately adjacent to a river
or stream, if:
1.
The gasoline or special fuel is or will be delivered into the fuel
supply tank of a commercial ship or vessel which has a valid
certificate of documentation issued by the United States Coast
Guard; and
2.
All the fuel will be used exclusively in the operation of a commercial
(3)
ship or vessel.
(f) Special fuel delivered to a railroad company principally engaged in the
commercial transportation of property for others as a common carrier or in
the conveyance of persons for hire, if the railroad company is the holder
of a Kentucky motor fuels tax refund permit and certifies that the fuel is to
be used exclusively for the purpose of powering locomotives and
unlicensed company vehicles or equipment for nonhighway use. Railroad
company as used herein shall not include any company described in KRS
136.120(4)(a) in effect on August 1, 1988; and
(g) Special fuels used in unlicensed vehicles or equipment by licensed
special fuels dealers for nonhighway purposes related to the distribution
of gasoline or special fuels to others.
All gasoline and special fuel gallons received or distributed by a dealer from
marine terminal, refinery or pipeline terminal storage in this state shall be
reported at sixty (60) degrees Fahrenheit.
Effective:July 15, 2010
History: Amended 2010 Ky. Acts ch. 147, sec. 6, effective July 15, 2010. -Amended 2006 Ky. Acts ch. 188, sec. 1, effective July 12, 2006. -- Amended
2005 Ky. Acts ch. 134, sec. 3, effective June 20, 2005. -- Amended 1992 Ky.
Acts ch. 390, sec. 2, effective July 14, 1992. -- Amended 1990 Ky. Acts ch. 98,
sec. 2, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 5,
effective August 1, 1988. -- Amended 1986 Ky. Acts ch. 496, sec. 14, effective
August 1, 1986. -- Amended 1972 Ky. Acts ch. 61, sec. 2. -- Amended 1956 (2d
Extra. Sess.) Ky. Acts ch. 8, sec. 1. -- Amended 1942 Ky. Acts ch. 64, sec. 1;
and ch. 92, sec. 1. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October
1, 1942, from Ky. Stat. secs. 4281g-7, 4281g-8.
Legislative Research Commission Note (6/20/2005). The reference to KRS
136.120(4)(a) in subsection (2)(f) of this section is outdated and inaccurate.
1990 Ky. Acts ch. 437, sec. 5, amended KRS 136.120 to delete subsection (4),
but a conforming amendment to this section was not made.
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