138.210 Definitions for KRS 138.220 to 138.446.
As used in KRS 138.220 to 138.446, unless the context requires otherwise: <br>(1) "Accountable loss" means loss or destruction of "received" gasoline or special fuel
through wrecking of transportation conveyance, explosion, fire, flood or other <br>casualty loss, or contaminated and returned to storage. The loss shall be reported <br>within thirty (30) days after discovery of the loss to the department in a manner and <br>form prescribed by the department, supported by proper evidence which in the sole <br>judgment of the department substantiates the alleged loss or contamination and <br>which is confirmed in writing to the reporting dealer by the department. The <br>department may make any investigation deemed necessary to establish the bona fide <br>claim of the loss;
(2) "Gasoline dealer" or "special fuels dealer" means any person who is:
(a) Regularly engaged in the business of refining, producing, distilling,
manufacturing, blending, or compounding gasoline or special fuels in this <br>state;
(b) Regularly importing gasoline or special fuel, upon which no tax has been paid,
into this state for distribution in bulk to others;
(c) Distributing gasoline from bulk storage in this state; <br>(d) Regularly engaged in the business of distributing gasoline or special fuels
from bulk storage facilities primarily to others in arm's-length transactions;
(e) In the case of gasoline, receiving or accepting delivery within this state of
gasoline for resale within this state in amounts of not less than an average of <br>one hundred thousand (100,000) gallons per month during any prior <br>consecutive twelve (12) months' period, when in the opinion of the <br>department, the person has sufficient financial rating and reputation to justify <br>the conclusion that he will pay all taxes and comply with all other obligations <br>imposed upon a dealer; or
(f) Regularly exporting gasoline or special fuels;
(3) "Department" means the Department of Revenue; <br>(4) (a) "Gasoline" means all liquid fuels, including liquids ordinarily, practically, and
commercially usable in internal combustion engines for the generation of <br>power, and all distillates of and condensates from petroleum, natural gas, coal, <br>coal tar, vegetable ferments, and all other products so usable which are <br>produced, blended, or compounded for the purpose of operating motor <br>vehicles, showing a flash point of 110 degrees Fahrenheit or below, using the <br>Eliott Closed Cup Test, or when tested in a manner approved by the United <br>States Bureau of Mines, are prima facie commercially usable in internal <br>combustion engines. The term "gasoline" as used herein shall include casing <br>head, absorption, natural gasoline, and condensates when used without <br>blending as a motor fuel, sold for use in motors direct, or sold to those who <br>blend for their own use, but shall not include: propane, butane, or other <br>liquefied petroleum gases, kerosene, cleaner solvent, fuel oil, diesel fuel, <br>crude oil or casing head, absorption, natural gasoline and condensates when
sold to be blended or compounded with other less volatile liquids in the <br>manufacture of commercial gasoline for motor fuel, industrial naphthas, <br>rubber solvents, Stoddard solvent, mineral spirits, VM and P & naphthas, <br>turpentine substitutes, pentane, hexane, heptane, octane, benzene, benzine, <br>xylol, toluol, aromatic petroleum solvents, alcohol, and liquefied gases which <br>would not exist as liquids at a temperature of sixty (60) degrees Fahrenheit <br>and a pressure of 14.7 pounds per square inch absolute, unless the products <br>are used wholly or in combination with gasoline as a motor fuel;
(b) "Special fuels" means and includes all combustible gases and liquids capable
of being used for the generation of power in an internal combustion engine to <br>propel vehicles of any kind upon the public highways, including diesel fuel, <br>and dyed diesel fuel used exclusively for nonhighway purposes in off-highway <br>equipment and in nonlicensed motor vehicles, except that it does not include <br>gasoline, aviation jet fuel, kerosene unless used wholly or in combination with <br>special fuel as a motor fuel, or liquefied petroleum gas as defined in KRS <br>234.100;
(c) "Diesel fuel" means any liquid other than gasoline that, without further
processing or blending, is suitable for use as a fuel in a diesel powered <br>highway vehicle. Diesel fuel does not include unblended kerosene, No. 5, and <br>No. 6 fuel oil as described in ASTM specification D 396 or F-76 Fuel Naval <br>Distillate MILL-F-166884;
(d) "Dyed diesel fuel" means diesel fuel that is required to be dyed under United
States Environmental Protection Agency rules for high sulfur diesel fuel, or is <br>dyed under the Internal Revenue Service rules for low sulfur fuel, or pursuant <br>to any other requirements subsequently set by the United States <br>Environmental Protection Agency or the Internal Revenue Service;
(5) "Received" or "received gasoline" or "received special fuels" shall have the
following meanings: <br>(a) Gasoline and special fuels produced, manufactured, or compounded at any
refinery in this state or acquired by any dealer and delivered into or stored in <br>refinery, marine, or pipeline terminal storage facilities in this state shall be <br>deemed to be received when it has been loaded for bulk delivery into tank cars <br>or tank trucks consigned to destinations within this state. For the purpose of <br>the proper administration of this chapter and to prevent the evasion of the tax <br>and to enforce the duty of the dealer to collect the tax, it shall be presumed <br>that all gasoline and special fuel loaded by any licensed dealer within this state <br>into tank cars or tank trucks is consigned to destinations within this state, <br>unless the contrary is established by the dealer, pursuant to rules and <br>regulations prescribed by the department; and
(b) Gasoline and special fuel acquired by any dealer in this state, and not
delivered into refinery, marine, or pipeline terminal storage facilities, shall be <br>deemed to be received when it has been placed into storage tanks or other <br>containers for use or subject to withdrawal for use, delivery, sale, or other <br>distribution. Dealers may sell gasoline or special fuel to licensed bonded
dealers in this state in transport truckload, carload, or cargo lots, withdrawing <br>it from refinery, marine, pipeline terminal, or bulk storage tanks, without <br>paying the tax. In such instances, the licensed bonded dealer purchasing the <br>gasoline or special fuel shall be deemed to have received such fuel at the time <br>of withdrawal from the seller's storage facility and shall be responsible to the <br>state for the payment of the tax thereon;
(6) "Refinery" means any place where gasoline or special fuel is refined, manufactured,
compounded, or otherwise prepared for use;
(7) "Storage" means all gasoline and special fuel produced, refined, distilled,
manufactured, blended, or compounded and stored at a refinery storage or delivered <br>by boat at a marine terminal for storage, or delivered by pipeline at a pipeline <br>terminal, delivery station, or tank farm for storage;
(8) "Transporter" means any person who transports gasoline or special fuel on which
the tax has not been paid or assumed;
(9) "Bulk storage facility" means gasoline or special fuel storage facilities of not less
than twenty thousand (20,000) gallons owned or operated at one (1) location by a <br>single owner or operator for the purpose of storing gasoline or special fuel for resale <br>or delivery to retail outlets or consumers;
(10) "Average wholesale price" means:
(a) The weighted average per gallon wholesale price of gasoline, as determined
by the Department of Revenue from information furnished by licensed <br>gasoline dealers or from information available through independent statistical <br>surveys of gasoline prices. Dealers shall furnish to the department, within <br>twenty (20) days following the end of the first month of each calendar quarter, <br>the information regarding wholesale selling prices for the previous month as <br>required by the department. The "average wholesale price" shall be <br>determined exclusive of: <br>1.
The nine cents ($0.09) per gallon federal tax in effect on January 1, <br>1984;
2.
Any increase in the federal gasoline tax after July 1, 1984; and
3.
Any fee on imported oil imposed by the Congress of the United States <br>after July 1, 1986; and
(b) 1.
The Department of Revenue shall determine the "average wholesale <br>price" on a quarterly basis, and shall adjust the "average wholesale <br>price" used in determining the tax rate under KRS 138.220 as provided <br>in subparagraph 2. of this paragraph. Notwithstanding the provisions of <br>this subparagraph and the provisions of paragraph (a) of this subsection, <br>for purposes of the taxes levied in KRS 138.220, 138.660, and 234.320, <br>in no case shall the "average wholesale price" be set at less than one <br>dollar and seventy-eight and six-tenths cents ($1.786) per gallon.
2.
The "average wholesale price" adjustment for each fiscal year shall not <br>increase more than ten percent (10%) over the "average wholesale price" <br>at the close of the previous fiscal year;
(11) "Motor vehicle" means any vehicle, machine, or mechanical contrivance propelled
by an internal combustion engine and licensed for operation and operated upon the <br>public highways and any trailer or semitrailer attached to or having its front end <br>supported by the motor vehicles;
(12) "Public highways" means every way or place generally open to the use of the public
as a matter or right for the purpose of vehicular travel, notwithstanding that they <br>may be temporarily closed or travel thereon restricted for the purpose of <br>construction, maintenance, repair, or reconstruction;
(13) "Agricultural purposes" means purposes directly related to the production of
agricultural commodities and the conducting of ordinary activities on the farm;
(14) "Retail filling station" means any place accessible to general public vehicular traffic
where gasoline or special fuel is or may be placed into the fuel supply tank of a <br>licensed motor vehicle; and
(15) "Financial instrument" means a bond issued by a corporation authorized to do
business in Kentucky, a line of credit, or an account with a financial institution <br>maintaining a compensating balance.
Effective: March 13, 2009 <br>History: Amended 2009 Ky. Acts ch. 8, sec. 1, effective March 13, 2009. -- Amended
2006 Ky. Acts ch. 252, Pt. XVIII, sec.1, effective April 25, 2006. -- Amended 2005 <br>Ky. Acts ch. 85, sec. 353, effective June 20, 2005; and ch. 173, Pt. XVII, sec. 1, <br>effective March 20, 2005. -- Amended 2002 Ky. Acts ch. 267, sec. 1, effective July <br>15, 2002. -- Amended 2000 Ky. Acts ch. 397, sec. 4, effective July 14, 2000. -- <br>Amended 1992 Ky. Acts ch. 390, sec. 1, effective July 14, 1992. -- Amended 1990 <br>Ky. Acts ch. 98, sec. 1, effective July 13, 1990; and ch. 177, sec. 3, effective July 13, <br>1990. -- Amended 1988 Ky. Acts ch. 285, sec. 1, effective August 1, 1988. -- <br>Amended 1986 Ky. Acts ch. 174, sec. 12, effective July 1, 1986. -- Amended 1984 <br>Ky. Acts ch. 260, sec. 1, effective July 13, 1984. -- Amended 1982 Ky. Acts ch. 255, <br>sec. 1, effective July 15, 1982; and ch. 386, sec. 5, effective July 15, 1982. -- <br>Amended 1980 Ky. Acts ch. 218, sec. 1, effective July 1, 1980. -- Amended 1962 <br>Ky. Acts ch. 203, sec. 1. -- Amended 1952 Ky. Acts ch. 193, sec. 1. -- Recodified <br>1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 4281g-<br>1.
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