Download as PDF
138.310 Dealer's or transporter's license required -- Display on motor vehicle -Civil penalties and interest.
(1)
(2)
(3)
No person shall refine, produce, distill, manufacture, blend, compound, receive, use,
sell, transport, store, or distribute any gasoline or special fuel upon which the tax
due has not been paid or assumed or engage in the sale, storage or transportation of
any gasoline or special fuel within this state upon which the tax has not been paid
unless he is the holder of an uncanceled license issued by the Department of
Revenue to engage in the business.
Any transporter, other than a regularly licensed gasoline or special fuel dealer,
transporting gasoline or special fuel by motor vehicle shall have plainly painted on
the vehicle the name, address, and permit number of the transporter.
Any person who engages in the business of refining, producing, distilling,
manufacturing, blending, compounding, receiving, using, selling, transporting,
storing, or distributing gasoline or special fuel in this state as a dealer, storage
operator, or transporter without holding an uncanceled license to engage in that
business, or who without the license, refines, produces, distills, manufacturers,
blends, compounds, receives, uses, sells, transports, stores, or distributes any
gasoline or special fuel upon which the tax imposed by KRS 138.220 has not been
reported and paid, shall be subject to the uniform civil penalties imposed pursuant
to KRS 131.180 and interest at the tax interest rate as defined in KRS 131.010(6)
from the date due until the date of payment.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 364, effective June 20, 2005. -- Amended
1994 Ky. Acts ch. 65, sec. 9, effective July 15, 1994. -- Amended 1990 Ky. Acts ch.
98, sec. 4, effective July 13, 1990. -- Amended 1988 Ky. Acts ch. 285, sec. 11,
effective August 1, 1988. -- Amended 1952 Ky. Acts ch. 193, sec. 3, effective June
19, 1952. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942,
from Ky. Stat. secs. 4281g-17, 4281g-20.
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.
