2006 Kentucky Revised Statutes - CHAPTER 138 EXCISE TAXES

• .010   Repealed, 1958.
• .020   Repealed, 1958.
• .030   Repealed, 1958.
• .040   Repealed, 1958.
• .045   Repealed, 1958.
• .050   Repealed, 1958.
• .060   Repealed, 1958.
• .070   Repealed, 1958.
• .080   Repealed, 1958.
• .090   Repealed, 1952.
• .100   Repealed, 1952.
• .110   Repealed, 1952.
• .120   Repealed, 1952.

Cigarettes

• .130   Definitions for KRS 138.130 to 138.205.
• .140   State tax and surtax on sale of cigarettes -- Excise tax on wholesalers of other tobacco products -- Tax on wholesalers of snuff -- Excise tax on sale of cigarette papers at wholesale -- Rates -- General Assembly's recognition of effect of increased tobacco taxes on public health.
• .143   Floor stocks tax -- Rate -- Required return -- Installment payments.
• .145   Repealed, 1962.
• .146   Evidence of tax payments.
• .150   Repealed, 1962.
• .155   Payment of tax without affixing evidence to individual packs.
• .160   Repealed, 1962.
• .165   Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.
• .170   Repealed, 1962.
• .175   Selling contraband cigarettes.
• .180   Repealed, 1962.
• .183   Officer and member liability for taxes due.
• .185   Civil penalties for violation of KRS 138.130 to 138.205.
• .190   Repealed, 1962.
• .195   License required for various dealers -- Fees -- Records -- Administrative regulations governing reports required -- Tax returns -- Revocation of licenses -- Appeals.
• .200   Repealed, 1962.
• .205   Prohibited acts by licensees and manufacturers -- Acting without license.
• .207   Repealed, 2005.

Gasoline and Special Fuels Tax

• .210   Definitions for KRS 138.220 to 138.446.
• .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.
• .221   Repealed, 1990.
• .222   Repealed, 1990.
• .223   Repealed, 1986.
• .224   Presumption of taxability.
• .225   Repealed, 1984.
• .226   Department of Revenue to administer gasoline and special fuel taxes.
• .227   Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.
• .230   Dealer's records.
• .240   Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements -- Waiver.
• .250   Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks.
• .260   Transportation companies' reports.
• .270   Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due.
• .280   Payment of tax -- Electronic payment requirements -- Waiver.
• .290   Civil penalties for violation of KRS 138.240 to 138.260.
• .300   Duty to make returns, pay tax, and keep and permit examination of records for tax purposes.
• .310   Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest.
• .320   Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation.
• .321   Denial of license due to previous revocation.
• .330   Dealer's and transporter's financial instrument.
• .340   Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.
• .341   Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund.
• .342   Application for refund -- Investigation and payment -- Effect of false and fraudulent application.
• .343   Repealed, 1988.
• .344   Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund.
• .345   Refund permit required -- Application for.
• .346   Bond for refund permit -- Amount.
• .347   Records of dealers and holders of refund permits.
• .348   Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises.
• .349   Refund invoices, execution of.
• .350   Renumbered as KRS 138.359.
• .351   Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds.
• .352   Repealed, 1964.
• .353   Assessment for amount erroneously refunded.
• .354   Revocation of permits and privileges for violations.
• .355   Proceedings for revocation of license or permit -- Appeal.
• .356   Repealed, 1950.
• .357   Repealed, 1968.
• .358   Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers.
• .359   Repealed, 1952.
• .360   Repealed, 1952.
• .370   Repealed, 1952.
• .380   Repealed, 1952.
• .390   Repealed, 1952.
• .400   Repealed, 1952.
• .410   Repealed, 1952.
• .420   Repealed, 1952.
• .430   Repealed, 1952.
• .440   Repealed, 1952.
• .445   Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims.
• .446   Refund to city and suburban bus companies and taxicab companies -- Bond -- Application -- Audit.
• .447   Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due.
• .448   Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions.

Motor Vehicle Usage

• .450   Definitions for KRS 138.455 to 138.470.  (Effective until January 1, 2007)
• .455   Construction of KRS 138.450 to 138.470.
• .460   Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.  (Effective until January 1, 2007)
• .4605   Taxes on loaner or rental motor vehicles.
• .462   Definitions for KRS 138.463 and 138.4631.
• .463   Collection of U-Drive-It tax.
• .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.
• .464   Weekly report to department -- Daily deposit in state depository.  (Effective until January 1, 2007)
• .465   Individual seller to deliver registration certificate with assignment form to county clerk.
• .470   Exemptions from tax.

Race Track Admissions

• .480   State tax on race track admissions.
• .490   Report and payment of tax -- Civil penalty.

Payment Under Protest

• .500   Repealed, 2006.
• .502   Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.

Pari-Mutuel Betting

• .510   Taxes on pari-mutuel, account, and intertrack wagering -- Uses.
• .512   Repealed, 1958.
• .515   Repealed, reenacted and amended as KRS 230.3615, effective March 30, 1992.
• .520   Repealed, 1954
• .530   Administration and collection of tax -- Remittances -- Reports -- Books -- Records.
• .540   Civil penalties for violation of KRS 138.510 to 138.530.
• .550   Suspension or revocation of race track license.
• .553   Repealed, 1964.
• .556   Repealed, 1964.
• .560   Repealed, 1988.
• .565   Repealed, 1988.
• .570   Repealed, 1988.
• .575   Repealed, 1988.
• .580   Repealed, 1988.
• .585   Repealed, 1988.
• .590   Repealed, 1988.
• .591   Repealed, 1988.
• .595   Repealed, 1962.
• .600   Repealed, 1958.
• .605   Repealed, 1956.
• .610   Repealed, 1956.
• .615   Repealed, 1988.
• .620   Repealed, 1988.
• .625   Repealed, 1988.
• .630   Repealed, 1988.
• .640   Repealed, 1988.
• .645   Repealed, 1988.
• .650   Repealed, 1956.

Motor Carriers

• .655   Definitions for KRS 138.660 to 138.7291 and KRS 138.990(14) and (15).
• .660   Motor fuels tax -- Surtax -- Weight distance tax.
• .6601   Repealed, 1996.
• .661   Repealed, 1987.
• .662   Renumbered as KRS 138.446.
• .665   License for use of public highways -- Exemption.
• .670   Amount and conditions of bond -- Cabinet may require new bond -- Additional bond -- Release of surety.
• .675   Cancellation of license -- Precipitation of taxes -- Cancellation of bond.
• .680   Records required to be kept.
• .685   Quarterly returns to be filed -- Remittance.
• .690   Computation of tax.
• .695   Credits for payment of gasoline tax -- Records.
• .700   Repealed, 1956.
• .705   Audit of licensee's records -- Erroneous credits -- Refunds.
• .710   Method of payment of tax.
• .715   Civil penalties and interest.
• .720   Prohibited acts.
• .725   Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.
• .727   Coordination between Department of Vehicle Regulation and Department of Revenue.
• .729   Appeal.
• .7291   Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.

Liability of Rural Cooperatives

• .730   Rural co-ops are not exempt from excise taxes.
• .750   Repealed and reenacted as KRS 138.225, effective July 15, 1980.
• .755   Repealed, 1986.

Contaminated and Radioactive Waste Materials

• .810   Definitions for KRS 138.820 to 138.860.
• .820   Imposition of tax -- Rate -- Collection -- Monthly return.
• .830   Maintenance and retention of records.
• .840   Audit by department.
• .850   Monthly payment of tax.
• .860   Regulations.

Marijuana and Controlled Substances

• .870   Definitions for KRS 138.870 to 138.889.
• .872   Levy of tax on offenders engaging in a taxable activity -- Rates.
• .874   Taxable activity prohibited unless tax paid -- Purchase of tax indicia.
• .876   Administration by Department of Revenue -- Authority for administrative regulations.
• .878   No preclusion from criminal prosecution.
• .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.
• .882   Assessments deemed prima facie valid -- Collection.
• .884   Investigative powers of department.
• .885   Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.
• .886   Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred.
• .888   Collections to be deposited in general fund.
• .889   Penalties.

Penalties

• .990   Penalties.
• .991   Penalties.
• .992   Penalty for unauthorized use of gasoline or special fuels.