2014 Kentucky Revised Statutes CHAPTER 138 - EXCISE TAXES 138.446 Refund to city and suburban bus companies and taxicab companies -- Bond -- Application -- Audit.
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138.446 Refund to city and suburban bus companies and taxicab companies
-- Bond -- Application -- Audit.
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City and suburban bus companies and taxicab companies operating under a
certificate of convenience and necessity issued pursuant to KRS Chapter 281,
taxicab companies regulated by a consolidated local government organized
under KRS Chapter 67C or by an urban-county government organized under
KRS Chapter 67A, holders of a nonprofit bus certificate as provided by KRS
281.619, and senior citizen programs which utilize Title III funds of the Older
Americans Act in the provision of transportation services shall be entitled to a
refund of seven-ninths (7/9) of the amount of KRS Chapter 138 taxes paid on
motor fuels used in their regularly scheduled operations in Kentucky.
No person shall be entitled to a refund pursuant to this section unless he shall
have first filed with the department a bond issued by a surety company
authorized to do business in Kentucky in an amount of not less than one
thousand dollars ($1,000) nor more than five thousand dollars ($5,000) to be
determined by the department, conditioned upon faithful compliance with this
section and upon the payment to the Commonwealth of any refunds to which
he was not entitled.
Applications for refund shall be filed with the department on a calendar quarter
or calendar year basis on forms and in the manner prescribed by it for refund of
tax paid on motor fuel used by buses or taxicabs. Each application for a refund
shall show the number of gallons of motor fuel purchased during the quarter for
use in buses or taxicabs; the date and quantity of each purchase; the vendor
from whom the fuel was purchased; the number of gallons on which refund is
claimed; and other information the department may require. Invoices shall be
attached to applications from taxicab companies.
The department may require any gasoline dealer or any dealer's authorized
agent to identify gasoline sold by him for taxicab use by adding any chemical or
substance, which shall be furnished by the department and used in the manner
as prescribed by the department. The department also may require that the
dealer keep a complete record of all the gasoline sold by him, which records
shall give the date of each sale, the number of gallons sold, the name of the
person to whom sold, and the sale price.
The department shall audit the application and make any other investigation it
deems necessary to determine whether it constitutes a proper claim. When the
department is satisfied that a refund is proper, it shall authorize seven-ninths
(7/9) of the amount of the tax paid to be refunded as other refunds are made
and the amount refunded shall be deducted from current motor fuel tax
receipts. The tax shall be refunded with interest at the tax interest rate as
defined in KRS 131.010(6).
When the department finds that an application for a refund contains a false or
fraudulent statement or that a refund has been fraudulently obtained, the
department shall refuse to grant any refunds to the person making the false or
fraudulent statement or fraudulently obtaining a refund for a period of two (2)
years from the date of the findings.
The department may prescribe, promulgate and enforce administrative
regulations relating to the administration and enforcement of this section.
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The refund provided for in this section shall be effective on motor fuel
purchased on or after July 1, 1978.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 382, effective June 20, 2005. -Amended 2002 Ky. Acts ch. 274, sec. 12, effective July 15, 2002. -- Amended
1994 Ky. Acts ch. 65, sec. 14, effective July 15, 1994. -- Amended 1990 Ky.
Acts ch. 98, sec. 14, effective January 1, 1991. -- Amended 1986 Ky. Acts
ch. 496, sec. 20, effective August 1, 1986. -- Amended 1984 Ky. Acts ch. 411,
sec. 2, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 208, sec. 1,
effective June 17, 1978. -- Amended 1972 Ky. Acts ch. 61, sec. 8. -- Amended
1962 Ky. Acts ch. 203, sec. 10. -- Created 1960 Ky. Acts ch. 186, Art. IV, sec. 9.
Formerly codified as KRS 138.662.
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