Download as PDF
138.224 Presumption of taxability.
It shall be presumed that all untaxed motor fuels are subject to the tax levied under KRS
138.220 unless the contrary is established pursuant to KRS 138.210 to 138.490 or
administrative regulations promulgated thereunder by the department. The tax shall be
paid by the licensed dealer to the department. The burden of proving that any motor fuel
is not subject to tax shall be upon the dealer or any person who imports, causes to be
imported, receives, uses, sells, stores, or possesses untaxed motor fuel in this state. Any
dealer or other person who imports, causes to be imported, receives, uses, sells, stores, or
possesses untaxed motor fuels but fails to comply with all statutory and regulatory
restrictions applicable to the fuel shall be jointly and severally liable for payment of the
tax due on the fuel. A person's liability shall not be extinguished until the tax due has
been paid to the department.
Effective: July 12, 2006
History: Amended 2006 Ky. Acts ch. 251, sec. 9, effective July 12, 2006. -- Amended
2005 Ky. Acts ch. 85, sec. 355, effective June 20, 2005. -- Amended 2002 Ky. Acts
ch. 267, sec. 3, effective July 15, 2002. -- Created 1988 Ky. Acts ch. 285, sec. 3.
effective August 1, 1988.
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.
