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CHAPTER 138 EXCISE TAXES

• 138.010 Repealed, 1958.
• 138.020 Repealed, 1958.
• 138.030 Repealed, 1958.
• 138.040 Repealed, 1958.
• 138.045 Repealed, 1958.
• 138.050 Repealed, 1958.
• 138.060 Repealed, 1958.
• 138.070 Repealed, 1958.
• 138.080 Repealed, 1958.
• 138.090 Repealed, 1952.
• 138.100 Repealed, 1952.
• 138.110 Repealed, 1952.
• 138.120 Repealed, 1952.
• 138.130 Definitions for KRS 138.130 to 138.205.
• 138.140 State tax and surtax on sale of cigarettes -- Excise tax on wholesalers of other tobacco products -- Tax on wholesalers of snuff -- Excise tax on sale of cigarette papers at wholesale -- Rates
• 138.143 Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments.
• 138.145 Repealed, 1962.
• 138.146 Evidence of tax payments.
• 138.150 Repealed, 1962.
• 138.155 Payment of tax without affixing evidence to individual packs.
• 138.160 Repealed, 1962.
• 138.165 Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.
• 138.170 Repealed, 1962.
• 138.175 Selling contraband cigarettes.
• 138.180 Repealed, 1962.
• 138.183 Officer and member liability for taxes due.
• 138.185 Civil penalties for violation of KRS 138.130 to 138.205.
• 138.190 Repealed, 1962.
• 138.195 License required for various dealers -- Fees -- Records -- Administrative regulations governing reports required -- Tax returns -- Revocation of licenses -- Appeals.
• 138.200 Repealed, 1962.
• 138.205 Prohibited acts by licensees and manufacturers -- Acting without license.
• 138.207 Repealed, 2005.
• 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.
• 138.221 Repealed, 1990.
• 138.222 Repealed, 1990.
• 138.223 Repealed, 1986.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• 138.225 Repealed, 1984.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.
• 138.230 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 city and suburban bus companies and taxicab companies -- 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.
• 138.450 Definitions for KRS 138.455 to 138.470.
• 138.455 Construction of KRS 138.450 to 138.470.
• 138.460 Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.
• 138.4602 Determination of motor vehicle retail price for sales on or after September 1, 2009.
• 138.4605 Taxes on loaner or rental motor vehicles.
• 138.462 Definitions for KRS 138.463 and 138.4631.
• 138.463 Collection of U-Drive-It tax.
• 138.4631 Estimated assessment, plus penalty and interest, against holders of U-Drive-It permits and against dealers with loaner motor vehicles for failure or refusal to pay tax.
• 138.464 Weekly report to department -- Daily deposit in state depository.
• 138.465 Individual seller to deliver registration certificate with assignment form to county clerk.
• 138.470 Exemptions from tax.
• 138.480 State tax on race track admissions.
• 138.490 Report and payment of tax -- Civil penalty.
• 138.500 Repealed, 2006.
• 138.502 Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.
• 138.510 Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering -- Exemptions -- Uses of tax revenue.
• 138.511 Definitions for KRS 138.510 to 138.550.
• 138.512 Repealed, 1958.
• 138.515 Repealed, reenacted and amended as KRS 230.3615, effective March 30, 1992.
• 138.520 Repealed, 1954
• 138.530 Administration and collection of tax -- Remittances -- Reports -- Books -- Records.
• 138.540 Civil penalties for violation of KRS 138.510 to 138.530.
• 138.550 Suspension or revocation of race track license.
• 138.553 Repealed, 1964.
• 138.556 Repealed, 1964.
• 138.560 Repealed, 1988.
• 138.565 Repealed, 1988.
• 138.570 Repealed, 1988.
• 138.575 Repealed, 1988.
• 138.580 Repealed, 1988.
• 138.585 Repealed, 1988.
• 138.590 Repealed, 1988.
• 138.591 Repealed, 1988.
• 138.595 Repealed, 1962.
• 138.600 Repealed, 1958.
• 138.605 Repealed, 1956.
• 138.610 Repealed, 1956.
• 138.615 Repealed, 1988.
• 138.620 Repealed, 1988.
• 138.625 Repealed, 1988.
• 138.630 Repealed, 1988.
• 138.640 Repealed, 1988.
• 138.645 Repealed, 1988.
• 138.650 Repealed, 1956.
• 138.655 Definitions for KRS 138.660 to 138.7291 and KRS 138.990(14) and (15).
• 138.660 Motor fuels tax -- Surtax -- Weight distance tax.
• 138.6601 Repealed, 1996.
• 138.661 Repealed, 1987.
• 138.662 Renumbered as KRS 138.446.
• 138.665 License for use of public highways -- Exemption.
• 138.670 Amount and conditions of bond -- Cabinet may require new bond -- Additional bond -- Release of surety.
• 138.675 Cancellation of license -- Precipitation of taxes -- Cancellation of bond.
• 138.680 Records required to be kept.
• 138.685 Quarterly returns to be filed -- Remittance.
• 138.690 Computation of tax.
• 138.695 Credits for payment of gasoline tax -- Records.
• 138.700 Repealed, 1956.
• 138.705 Audit of licensee's records -- Erroneous credits -- Refunds.
• 138.710 Method of payment of tax.
• 138.715 Civil penalties and interest.
• 138.720 Prohibited acts.
• 138.725 Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.
• 138.727 Coordination between Department of Vehicle Regulation and Department of Revenue.
• 138.729 Appeal.
• 138.7291 Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.
• 138.730 Rural co-ops are not exempt from excise taxes.
• 138.750 Repealed and reenacted as KRS 138.225, effective July 15, 1980.
• 138.755 Repealed, 1986.
• 138.810 Definitions for KRS 138.820 to 138.860.
• 138.820 Imposition of tax -- Rate -- Collection -- Monthly return.
• 138.830 Maintenance and retention of records.
• 138.840 Audit by department.
• 138.850 Monthly payment of tax.
• 138.860 Regulations.
• 138.870 Definitions for KRS 138.870 to 138.889.
• 138.872 Levy of tax on offenders engaging in a taxable activity -- Rates.
• 138.874 Taxable activity prohibited unless tax paid -- Purchase of tax indicia.
• 138.876 Administration by Department of Revenue -- Authority for administrative regulations.
• 138.878 No preclusion from criminal prosecution.
• 138.880 Notification of Department of Revenue by Commonwealth's attorney or county attorney of nonpayment of tax after conviction or plea -- Filing of notice of lien -- Release of lien.
• 138.882 Assessments deemed prima facie valid -- Collection.
• 138.884 Investigative powers of department.
• 138.885 Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.
• 138.886 Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred.
• 138.888 Collections to be deposited in general fund.
• 138.889 Penalties.
• 138.990 Penalties.
• 138.991 Penalties.
• 138.992 Penalty for unauthorized use of gasoline or special fuels.