2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.260 Transportation companies' reports.

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138.260 Transportation companies' reports. Every transportation company and every other person transporting gasoline or special fuel <br>from without this state to points within this state, or between points within this state, shall <br>report to the Department of Revenue on forms prescribed by the department. The reports <br>shall give the name and address of each person to whom deliveries of gasoline or special <br>fuel have been made, the name and address of the original consignee if deliveries are <br>made to any other than the original consignee, the name and address of the consignor, the <br>point of origin, the point of delivery, the date of delivery, the number and initials of each <br>tank car if shipped by rail, the quantity of each shipment and delivery in gallons, the <br>manner of shipment and delivery, and such other information as the department may <br>require relative to the transportation and delivery of such fuel. The reports shall include <br>intracity switching movements in tank cars or otherwise. The reports shall be made under <br>oath and shall be filed by the twenty-fifth day of each month, covering all such deliveries <br>made within this state during the preceding calendar month. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 360, effective June 20, 2005. -- Amended 1988 Ky. Acts ch. 285, sec. 7, effective August 1, 1988. -- Amended 1972 Ky. Acts <br>ch. 61, sec. 4. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, <br>from Ky. Stat. sec. 4281g-6.

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