Gasoline and Special Fuels Tax
138.210 - Definitions for Krs 138.220 to 138.446.138.220 - State Gasoline and Special Fuel Tax -- Supplementary Highway User Motor Fuel Tax -- Imposition -- Determination of Average Wholesale Price -- Additional Tax or Credit for Tax-paid Inventory -- Notification of Average Wholesale Price to Be Given at Least 20 Days Before July 1 of Every Year.138.221 - Repealed, 1990.138.222 - Repealed, 1990.138.223 - Repealed, 1986.138.224 - Presumption of Taxability.138.225 - Repealed, 1984.138.226 - Department of Revenue to Administer Gasoline and Special Fuel Taxes.138.227 - Authorization for Entry Into International Fuel Tax Agreement or Certain Other Cooperative Compacts or Agreements.138.228 - Calculation of Average Wholesale Price of Gasoline.138.230 - Dealer's Records.138.240 - Dealer's Reports of Gasoline and Special Fuels Received and Sold -- Electronic Reporting Requirements.138.250 - Refiners' and Importers' Reports -- Deduction for Evaporation, Shrinkage and Unaccountable Losses -- Measurement of Terminal Storage Tanks.138.260 - Transportation Companies' Reports.138.270 - Computation of Gasoline and Special Fuels Tax and Supplemental Highway User Motor Fuel Tax -- Monthly Reports, When Due.138.280 - Payment of Tax -- Electronic Payment Requirements.138.290 - Civil Penalties for Violation of Krs 138.240 to 138.260.138.300 - Duty to Make Returns, Pay Tax, and Keep and Permit Examination of Records for Tax Purposes.138.310 - Dealer's or Transporter's License Required -- Display on Motor Vehicle -- Civil Penalties and Interest.138.320 - Procurement of Dealer's or Transporter's License -- Grounds for Refusal -- Nonassignability -- Records -- Suspension or Revocation.138.321 - Denial of License Due to Previous Revocation.138.330 - Dealer's and Transporter's Financial Instrument.138.340 - Revocation of Dealer's or Transporter's License -- Notice -- Hearing -- Appeal -- Cancellation.138.341 - Refund of Tax on Fuel Used in Aircraft -- Bond -- Assignment of Right to Receive Refund.138.342 - Application for Refund -- Investigation and Payment -- Effect of False and Fraudulent Application.138.343 - Repealed, 1988.138.344 - Refund of Tax Paid on Gasoline or Special Fuels Used in Farm Tractors or Stationary Engines -- Credit in Lieu of Refund.138.345 - Refund Permit Required -- Application For.138.346 - Bond for Refund Permit -- Amount.138.347 - Records of Dealers and Holders of Refund Permits.138.348 - Identification of Refund Gasoline or Special Fuel -- Refund Permit for Portable Facility -- Records of Refund Permit Holder -- Inspection of Premises.138.349 - Refund Invoices, Execution Of.138.350 - Renumbered as Krs 138.359.138.351 - Refund Invoices, Form, Executor -- Application for Grant of Refund -- Right to Refund Not Assignable -- Interest on Refunds.138.352 - Repealed, 1964.138.353 - Assessment for Amount Erroneously Refunded.138.354 - Revocation of Permits and Privileges for Violations.138.355 - Proceedings for Revocation of License or Permit -- Appeal.138.356 - Repealed, 1950.138.357 - Repealed, 1968.138.358 - Home Heating, Agricultural, Nonprofit, Governmental, or Nonhighway Purposes Gasoline or Special Fuels Credit to Dealers.138.359 - Repealed, 1952.138.360 - Repealed, 1952.138.370 - Repealed, 1952.138.380 - Repealed, 1952.138.390 - Repealed, 1952.138.400 - Repealed, 1952.138.410 - Repealed, 1952.138.420 - Repealed, 1952.138.430 - Repealed, 1952.138.440 - Repealed, 1952.138.445 - Refund of Tax Paid on Fuels Used in Operation of Watercraft -- Filing of Refund Claims.138.446 - Refund to Bus Companies, Taxicab Companies, and Senior Citizen Programs -- Bond -- Application -- Audit.138.447 - Election for Exemption From Krs 138.330 -- Filing of Financial Instrument -- Certification of Amount of Gasoline and Special Fuels Tax Due.138.448 - Liability of Officers of Business Organizations for Gasoline and Special Fuels Tax -- Exemptions.