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Kentucky Revised Statutes

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Statutes Last Updated June 26, 2007

Includes Enactments through the 2007 Regular Session
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KRS Chapter 138.00

  • .010   Repealed, 1958.

  • .020   Repealed, 1958.

  • .030   Repealed, 1958.

  • .040   Repealed, 1958.

  • .045   Repealed, 1958.

  • .050   Repealed, 1958.

  • .060   Repealed, 1958.

  • .070   Repealed, 1958.

  • .080   Repealed, 1958.

  • .090   Repealed, 1952.

  • .100   Repealed, 1952.

  • .110   Repealed, 1952.

  • .120   Repealed, 1952.

    • Cigarettes

  • .130   Definitions for KRS 138.130 to 138.205.

  • .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 -- General Assembly's recognition of effect of increased tobacco taxes on public health.

  • .143   Floor stocks tax -- Rate -- Required return -- Installment payments.

  • .145   Repealed, 1962.

  • .146   Evidence of tax payments.

  • .150   Repealed, 1962.

  • .155   Payment of tax without affixing evidence to individual packs.

  • .160   Repealed, 1962.

  • .165   Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.

  • .170   Repealed, 1962.

  • .175   Selling contraband cigarettes.

  • .180   Repealed, 1962.

  • .183   Officer and member liability for taxes due.

  • .185   Civil penalties for violation of KRS 138.130 to 138.205.

  • .190   Repealed, 1962.

  • .195   License required for various dealers -- Fees -- Records -- Administrative regulations governing reports required -- Tax returns -- Revocation of licenses -- Appeals.

  • .200   Repealed, 1962.

  • .205   Prohibited acts by licensees and manufacturers -- Acting without license.

  • .207   Repealed, 2005.

    • Gasoline and Special Fuels Tax

  • .210   Definitions for KRS 138.220 to 138.446.

  • .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.

  • .221   Repealed, 1990.

  • .222   Repealed, 1990.

  • .223   Repealed, 1986.

  • .224   Presumption of taxability.

  • .225   Repealed, 1984.

  • .226   Department of Revenue to administer gasoline and special fuel taxes.

  • .227   Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.

  • .230   Dealer's records.

  • .240   Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements -- Waiver.

  • .250   Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks.

  • .260   Transportation companies' reports.

  • .270   Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due.

  • .280   Payment of tax -- Electronic payment requirements -- Waiver.

  • .290   Civil penalties for violation of KRS 138.240 to 138.260.

  • .300   Duty to make returns, pay tax, and keep and permit examination of records for tax purposes.

  • .310   Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest.

  • .320   Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation.

  • .321   Denial of license due to previous revocation.

  • .330   Dealer's and transporter's financial instrument.

  • .340   Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.

  • .341   Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund.

  • .342   Application for refund -- Investigation and payment -- Effect of false and fraudulent application.

  • .343   Repealed, 1988.

  • .344   Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund.

  • .345   Refund permit required -- Application for.

  • .346   Bond for refund permit -- Amount.

  • .347   Records of dealers and holders of refund permits.

  • .348   Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises.

  • .349   Refund invoices, execution of.

  • .350   Renumbered as KRS 138.359.

  • .351   Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds.

  • .352   Repealed, 1964.

  • .353   Assessment for amount erroneously refunded.

  • .354   Revocation of permits and privileges for violations.

  • .355   Proceedings for revocation of license or permit -- Appeal.

  • .356   Repealed, 1950.

  • .357   Repealed, 1968.

  • .358   Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers.

  • .359   Repealed, 1952.

  • .360   Repealed, 1952.

  • .370   Repealed, 1952.

  • .380   Repealed, 1952.

  • .390   Repealed, 1952.

  • .400   Repealed, 1952.

  • .410   Repealed, 1952.

  • .420   Repealed, 1952.

  • .430   Repealed, 1952.

  • .440   Repealed, 1952.

  • .445   Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims.

  • .446   Refund to city and suburban bus companies and taxicab companies -- Bond -- Application -- Audit.

  • .447   Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due.

  • .448   Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions.

    • Motor Vehicle Usage

  • .450   Definitions for KRS 138.455 to 138.470.

  • .455   Construction of KRS 138.450 to 138.470.

  • .460   Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.

  • .4605   Taxes on loaner or rental motor vehicles.

  • .462   Definitions for KRS 138.463 and 138.4631.

  • .463   Collection of U-Drive-It tax.

  • .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.

  • .464   Weekly report to department -- Daily deposit in state depository.

  • .465   Individual seller to deliver registration certificate with assignment form to county clerk.

  • .470   Exemptions from tax.

    • Race Track Admissions

  • .480   State tax on race track admissions.

  • .490   Report and payment of tax -- Civil penalty.

    • Payment Under Protest

  • .500   Repealed, 2006.

  • .502   Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.

    • Pari-Mutuel Betting

  • .510   Taxes on pari-mutuel, account, and intertrack wagering -- Uses.

  • .512   Repealed, 1958.

  • .515   Repealed, reenacted and amended as KRS 230.3615, effective March 30, 1992.

  • .520   Repealed, 1954

  • .530   Administration and collection of tax -- Remittances -- Reports -- Books -- Records.

  • .540   Civil penalties for violation of KRS 138.510 to 138.530.

  • .550   Suspension or revocation of race track license.

  • .553   Repealed, 1964.

  • .556   Repealed, 1964.

  • .560   Repealed, 1988.

  • .565   Repealed, 1988.

  • .570   Repealed, 1988.

  • .575   Repealed, 1988.

  • .580   Repealed, 1988.

  • .585   Repealed, 1988.

  • .590   Repealed, 1988.

  • .591   Repealed, 1988.

  • .595   Repealed, 1962.

  • .600   Repealed, 1958.

  • .605   Repealed, 1956.

  • .610   Repealed, 1956.

  • .615   Repealed, 1988.

  • .620   Repealed, 1988.

  • .625   Repealed, 1988.

  • .630   Repealed, 1988.

  • .640   Repealed, 1988.

  • .645   Repealed, 1988.

  • .650   Repealed, 1956.

    • Motor Carriers

  • .655   Definitions for KRS 138.660 to 138.7291 and KRS 138.990(14) and (15).

  • .660   Motor fuels tax -- Surtax -- Weight distance tax.

  • .6601   Repealed, 1996.

  • .661   Repealed, 1987.

  • .662   Renumbered as KRS 138.446.

  • .665   License for use of public highways -- Exemption.

  • .670   Amount and conditions of bond -- Cabinet may require new bond -- Additional bond -- Release of surety.

  • .675   Cancellation of license -- Precipitation of taxes -- Cancellation of bond.

  • .680   Records required to be kept.

  • .685   Quarterly returns to be filed -- Remittance.

  • .690   Computation of tax.

  • .695   Credits for payment of gasoline tax -- Records.

  • .700   Repealed, 1956.

  • .705   Audit of licensee's records -- Erroneous credits -- Refunds.

  • .710   Method of payment of tax.

  • .715   Civil penalties and interest.

  • .720   Prohibited acts.

  • .725   Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.

  • .727   Coordination between Department of Vehicle Regulation and Department of Revenue.

  • .729   Appeal.

  • .7291   Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.

    • Liability of Rural Cooperatives

  • .730   Rural co-ops are not exempt from excise taxes.

  • .750   Repealed and reenacted as KRS 138.225, effective July 15, 1980.

  • .755   Repealed, 1986.

    • Contaminated and Radioactive Waste Materials

  • .810   Definitions for KRS 138.820 to 138.860.

  • .820   Imposition of tax -- Rate -- Collection -- Monthly return.

  • .830   Maintenance and retention of records.

  • .840   Audit by department.

  • .850   Monthly payment of tax.

  • .860   Regulations.

    • Marijuana and Controlled Substances

  • .870   Definitions for KRS 138.870 to 138.889.

  • .872   Levy of tax on offenders engaging in a taxable activity -- Rates.

  • .874   Taxable activity prohibited unless tax paid -- Purchase of tax indicia.

  • .876   Administration by Department of Revenue -- Authority for administrative regulations.

  • .878   No preclusion from criminal prosecution.

  • .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.

  • .882   Assessments deemed prima facie valid -- Collection.

  • .884   Investigative powers of department.

  • .885   Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.

  • .886   Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred.

  • .888   Collections to be deposited in general fund.

  • .889   Penalties.

    • Penalties

  • .990   Penalties.

  • .991   Penalties.

  • .992   Penalty for unauthorized use of gasoline or special fuels.

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