2014 Kentucky Revised Statutes CHAPTER 138 - EXCISE TAXES 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.
Download as PDF
138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed
diesel fuel -- Exceptions -- Civil penalty.
(1)
(2)
(3)
(4)
(5)
A person shall not sell or deliver untaxed diesel fuel or dyed diesel fuel when
the person knows or has reason to know that the fuel will be used in a motor
vehicle on any public highway.
A person shall not introduce untaxed diesel fuel or dyed diesel fuel into the
supply tank of any motor vehicle licensed for highway use.
A person shall not use untaxed diesel fuel or dyed diesel fuel in any motor
vehicle actually used on a public highway.
The prohibitions contained in this section shall not apply to:
(a) Persons operating motor vehicles that have received fuel into the fuel
tank outside this state in a jurisdiction that permits introduction of untaxed
diesel fuel or dyed diesel fuel into the fuel supply tank of highway
vehicles; and
(b) Uses of untaxed fuel or dyed diesel fuel on the highway which are lawful
under the Internal Revenue Code and regulations, including state and
local government vehicles, and buses, unless otherwise prohibited by this
chapter.
The department may assess a civil penalty as follows:
(a) For first offenses, one thousand dollars ($1,000) or ten dollars ($10) per
gallon of untaxed fuel or dyed diesel fuel involved, whichever is greater,
against any person who violates this section. The capacity of the fuel tank
shall be assumed to be the amount of fuel involved, unless a lesser
amount can be adequately verified by the violator; and
(b) For subsequent offenses, the penalty shall be the amount determined in
paragraph (a) of this subsection, multiplied by the number of separate
violations by the violator.
Effective:June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 390, effective June 20, 2005. -Amended 2002 Ky. Acts ch. 267, sec. 2, effective July 15, 2002. -- Created 2000
Ky. Acts ch. 397, sec. 3, effective July 14, 2000.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.