103 KAR 3:050. Miscellaneous Taxes Forms manual.
RELATES TO: KRS 42.470, 61.870-61.884, 131.020, 131.030, 131.041-131.081, 131.081(2), (9), (15), 131.110, 131.130, 131.130(3), (10), 131.155, 131.170, 131.181, 131.183, 131.190, 131.190(1), 131.340, 131.500, 131.500(1), (2), (3), (10), 131.510(1), (2)(a), 131.540, 132.020, 132.043, 132.060-132.090, 132.130-132.180, 132.190, 132.200, 132.215, 132.216, 132.220-132.270, 132.290, 132.310, 132.320, 132.450, 132.487, 132.510, 132.820, 132.990, 133.045, 133.110, 133.120, 133.130, 133.240, 134.020, 134.390, 134.420, 134.430, 134.440, 134.500, 134.580(4), 134.590, 134.800, 134.805, 134.810, 134.815, 134.820, 134.825, 134.830, 135.010, 135.020, 135.050, 136.020, 136.030, 136.040, 136.050, 136.070, 136.071, 136.0704, 136.090, 136.100, 136.115-136.180, 136.181-136.187, 136.1873, 136.310, 136.320, 136.330, 136.335, 136.377, 136.392, 136.545, 136.575, 136.600-136.660, 137.130, 137.160, 138.165(2), 138.195, 138.210, 138.240, 138.250, 138.260, 138.270, 138.320, 138.341, 138.342, 138.344-138.355, 138.358, 138.450, 138.460, 138.464, 138.4605, 138.470(4), (5), (6), 138.502, 138.530, 138.870, 138.876, 138.880, 138.885, 140.010, 140.060, 140.080(1)(a), 140.100, 140.130, 140.160, 140.165, 140.190, 140.222, 140.300-140.360, 140.350, 142.010, 142.050, 142.321, 142.327, 142.357, 143.030(1), 143.037, 143.040, 143.050, 143.060(1), 143.085, 143.990, 143A.010, 143A.030, 143A.035, 143A.037, 143A.080, 143A.090, 143A.100(1), 143A.991, 144.120(4), 154.22-050, 154.22-060, 154.22-070, 154.23-010, 154.24-110, 154.24-130, 154.26-090, 154.28-090, 154.34-010, 154.45-090, 154.45-100, 154.45-110(1), 155.170, 160.613-160.617, 209.160, 224.01-310(1), 224.60, 234.321, 234.370, 243.710, 243.720, 243.730, 243.850, 243.884, 248.756(2), 299.530, 304.4-030, 304.11-050, 304.49-220, 351.175, 395.470(3), 413.120,
STATUTORY AUTHORITY: KRS 131.130(3)
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(3) authorizes the Department of Revenue to prescribe forms necessary for the administration of any revenue law by the promulgation of an administrative regulation incorporating the forms by reference. This administrative regulation incorporates by reference the required Revenue Forms used in the administration of miscellaneous taxes by the Department of Revenue other than Income Taxes, Sales and Use Taxes, Telecommunications Excise and Gross Revenues Tax, Severance Taxes, and Property Taxes.
Section 1. Alcoholic Beverage Tax. (1) Revenue Form 73A504, "Acknowledgment of Tax Liability on Imported Alcoholic Beverages", shall be used by persons importing distilled spirits, wine and malt beverages into Kentucky through the United States Bureau of Customs for personal consumption in this state to acknowledge liability for the alcoholic beverage excise tax.
(2) Revenue Form 73A525, "Monthly Report of Distillers, Rectifiers or Bottlers", shall be used by distillers, rectifiers, or bottlers of distilled spirits to report liability for distilled spirits excise tax and wholesale sales tax.
(3) Revenue Form 73A526, "Wholesaler’s Monthly Distilled Spirits Tax Report", shall be used by wholesalers of distilled spirits to report liability for distilled spirits excise tax, wholesale sales tax, and case sales tax.
(4) Revenue Form 73A527, "Wholesaler’s List of Individual Spirits Shipments Acquired", shall be used by wholesalers of distilled spirits to itemize monthly receipts of distilled spirits from all sources.
(5) Revenue Form 73A529, "Consignor’s Report of Alcoholic Beverages Shipped", shall be used by consignors of distilled spirits and wine to report trafficking in alcoholic beverages during the previous month.
(6) Revenue Form 73A530, "Consignor’s Report of Alcoholic Beverages Shipped", shall be used by consignors of distilled spirits and wine to report trafficking in alcoholic beverages during the previous month.
(7) Revenue Form 73A531, "Transporter’s Report of Alcoholic Beverages Delivered", shall be used by transporters of distilled spirits, wine, and malt beverages to report shipments of alcoholic beverages delivered into the state during the previous month.
(8) Revenue Form 73A535, "Report of Destruction of Alcoholic Beverages", shall be used by governmental officials to certify quantities of tax-paid alcoholic beverages no longer suitable for consumption that are destroyed in the official's presence.
(9) Revenue Form 73A575, "Wholesaler’s Monthly Wine Tax Report", shall be used by wine wholesalers to report liability for wine excise tax and wine wholesale sales tax.
(10) Revenue Form 73A576, "Vintner’s Wine Report", shall be used by vintners to report liability for wine excise tax and wine wholesale sales tax.
(11) Revenue Form 73A577, "Wholesaler’s List of Individual Wine Shipments Acquired", shall be used by wine wholesalers to report shipments of wine received during the previous month.
(12) Revenue Form 73A626, "Brewer’s Monthly Report Schedule", shall be used by brewers of malt beverages to report sales and distribution of malt beverages into Kentucky.
(13) Revenue Form 73A627, "Beer Distributor’s Monthly Report", shall be used by beer distributors to report shipments of malt beverages received during the previous month.
(14) Revenue Form 73A628, "Distributors Monthly Malt Beverage Excise Tax and Wholesale Sales Tax Report", shall be used by distributors of malt beverages to report liability for malt beverage excise tax and malt beverage wholesale sales tax.
(15) Revenue Form 73A629, "Beer Distributor’s Sales to Federal Agencies", shall be used by beer distributors to report shipments of malt beverages to federal military agencies.
Section 2. Bank Franchise Tax - Required Forms. (1) Revenue Form 73A800, "Kentucky Registration Application for Bank Franchise Tax", shall be used by financial institutions which are regularly engaged in business in Kentucky to register for the Kentucky Bank Franchise Tax.
(2) Revenue Form 73A801(P), "2006 Kentucky Bank Franchise Tax Forms and Instructions", shall be the packet used by financial institutions to register for the Kentucky Bank Franchise Tax, to determine the net capital and annual tax due, and to request a ninety (90) day extension of time to file the Kentucky Bank Franchise Tax Return.
(3) Revenue Form 73A801, "Bank Franchise Tax Return", shall be used by financial institutions to determine the net capital and Kentucky Bank Franchise Tax due for the calendar year 2006.
(4) Revenue Form 73A802, "Application for 90-Day Extension of Time to File Kentucky Bank Franchise Tax Return", shall be used by financial institutions to request a ninety (90) day extension of time to file the Kentucky Bank Franchise Tax Return.
Section 3. Cigarette Tax - Required Forms. (1) Revenue Form 73A181, "Cigarette Licenses and Other Tobacco Product Account Number Application", shall be used by persons interested in acting as a cigarette wholesaler, subjobber, vending machine operator, transporter, or unclassified acquirer to apply for the necessary license.
(2) Revenue Form 73A190, "Cigarette License", shall be used by the Department of Revenue to give evidence to cigarette wholesalers, subjobbers, vending machine operators, transporters, and unclassified acquirers that they have been granted the appropriate license.
(3) Revenue Form 73A404, "Cigarette Tax Stamps Order Form", shall be used by licensed cigarette wholesalers or unclassified acquirers to order cigarette tax stamps.
(4) Revenue Form 73A406, "Cigarette Tax Credit Certificate", shall be used by the Department of Revenue to give credit to a licensed cigarette wholesaler or unclassified acquirer for cigarette tax stamps returned or destroyed.
(5) Revenue Form 73A409, "Cigarette Evidence/Property Receipt", shall be used by compliance officers and the property owner to acknowledge custody of seized goods.
(6) Revenue Form 73A420, "Monthly Report of Cigarette Wholesaler", shall be used by a licensed cigarette wholesaler to report cigarette inventory, tax stamp reconciliation, and liability for cigarette administration and enforcement fee and to report cigarettes that were purchased from manufacturers and importers of cigarettes who did not sign the Master Settlement Agreement (nonparticipating manufacturers).
(7) Revenue Form 73A420(I), "Instructions for Monthly Report of Cigarette Wholesaler" shall be used by cigarette wholesalers and nonparticipating manufacturers to file Revenue Form 73A420.
(8) Revenue Form 73A421, "Cigarette Inventory Floor Tax", shall be used by cigarette retailers or licensees to report cigarette inventories and the one-time inventory floor tax.
(9) Revenue Form 73A422, "Monthly Report of Other Tobacco Products and Snuff", shall be used by cigarette licensees to report gross receipts from other tobacco products, total units of snuff sold, and tax liability.
(10) Revenue form 73A423, "Monthly Report of Cigarette Papers", shall be used by vendors or wholesalers to file the tax owed on rolling papers sold.
(11) Revenue Form 73B401, "Cigarette Tax Credit Claim Wholesaler’s Affidavit", shall be signed by a licensed cigarette wholesaler attesting that the reported tax evidence did or did not have the twenty-seven (27) cents surtax paid on it.
Section 4. Health Care Provider Tax. (1) Revenue Form 73A060, "Health Care Provider Tax Return" shall be used by taxpayers to file the gross revenues and compute the tax for the health care provider tax.
(2) Revenue Form 73A060(I), "Instructions - Kentucky Health Care Provider Tax Return" shall be used by the taxpayers to determine if the service they provide is taxable, what tax rate is applicable, and which line to use for reporting.
(3) Revenue Form 73A061, "Kentucky Health Care Provider Application for Certificate of Registration" shall be completed by the taxpayer to register for the health care provider tax.
Section 5. Inheritance Tax - Required Forms. (1) Revenue Form 92A101, "Nonresident Inheritance and Estate Tax Forms and Instructions", shall be used by the personal representative or beneficiary of a nonresident estate to establish the inheritance and estate tax due the Commonwealth for dates of death on or after July 1995.
(2) Revenue Form 92A120, "Resident Inheritance and Estate Tax Forms and Instructions", shall be used by the personal representative or beneficiary of a resident estate to establish the inheritance and estate tax due the Commonwealth for dates of death on or after July 1995.
(3) Revenue Form 92A120-S, "Inheritance and Estate Tax Return - Short Form" shall be used by the personal representative or beneficiary of a resident estate to establish the appropriate inheritance and estate tax due the Commonwealth.
(4) Revenue Form 92A120-X, "Kentucky Spousal Inheritance Tax Return", shall be used by the personal representative or beneficiary of a resident estate to establish there is no inheritance and estate tax due the Commonwealth.
(5) Revenue Form 92A121, "Acceptance of Inheritance and Estate Tax Return", shall be sent by the inheritance and estate tax section to the personal representative or beneficiary of an estate to certify that all death taxes due the Commonwealth have been paid.
(6) Revenue Form 92A200, "Kentucky Inheritance and Estate Tax Return", shall be used by the personal representative or beneficiary of a resident or nonresident estate to establish the inheritance and estate tax due the Commonwealth.
(7) Revenue Form 92A201, "Kentucky Inheritance Tax Return No Tax Due", shall be used by the personal representative or beneficiary of a resident or nonresident estate to establish that there is no inheritance and estate tax due the Commonwealth.
(8) Revenue Form 92A202, "Kentucky Estate Tax Return", shall be used by the personal representative or beneficiary of a resident or nonresident estate to establish the estate tax due the Commonwealth.
(9) Revenue Form 92A204, "Real Estate Valuation Information Form", shall be used by the personal representative or beneficiary of an estate to establish the taxable value of real estate for inheritance tax purposes.
(10) Revenue Form 92A205, "Kentucky Inheritance Tax Return (Simplified Format)" shall be used by the personal representative or beneficiary of a small or uncomplicated resident or nonresident estate to establish the inheritance and estate tax due the Commonwealth.
(11) Revenue Form 92A928, "Election to Defer the Payment of Inheritance Tax through Installments", shall be used by the beneficiary or beneficiaries of an estate to defer the payment of inheritance tax through installments.
(12) Revenue Form 92A929, "Notice of Agricultural and Horticultural Inheritance Tax Lien", shall be used to request the county clerk to place a lien on a particular piece of real estate due to the personal representative, on behalf of an estate, electing the use of agricultural or horticultural value.
(13) Revenue Form 92A930, "Certificate of Release of Agricultural and Horticultural Inheritance Tax Lien", shall be used by the inheritance and estate tax section to request the county clerk to release the five (5) year lien that guaranteed collection of tax if the terms of the agreement are not met or if the five (5) years has expired.
(14) Revenue Form 92A931, "Certificate of Partial Discharge of the Agricultural and Horticultural Inheritance Tax Lien", shall be used by the inheritance and estate tax section to request the county clerk to do a partial release of the five (5) year lien that guaranteed collection of tax if the terms of the agreement are not met or if the five (5) years has expired.
(15) Revenue Form 92A932, "Receipt of Inheritance and Estate Taxes", shall be given to the taxpayer when tax payment is received in the office.
(16) Revenue Form 92A936, "Election to Qualify Terminable Interest Property and/or Power of Appointment Property", shall be used by a personal representative or beneficiary to elect to qualify terminable interest property or power of appointment property if proper criteria exists.
(17) Revenue Form 92F001, "Blanket Lien Release", shall be used to access lock boxes without requiring written consent or presence of the Department of Revenue or local PVA official and provides a blanket lien release on all property owned by any decedent.
(18) Revenue Form 92F101, "A Guide to Kentucky Inheritance and Estate Taxes", shall be used by the general public for information purposes concerning Kentucky inheritance and estate tax.
Section 6. Insurance Tax - Required Forms. (1) Revenue Form 74A100, "Insurance Premiums Tax Return", shall be used by domestic and foreign life insurance companies, stock insurance companies other than life, and foreign mutual companies other than life to report liability for domestic and foreign life insurance tax, other than life insurance tax, fire insurance tax and retaliatory taxes and fees.
(2) Revenue Form 74A101, "Insurance Premiums Tax Return - Domestic Mutual, Domestic Mutual Fire, or Cooperative and Assessment Fire Insurance Companies", shall be used by domestic mutual, domestic mutual fire or cooperative and assessment fire insurance companies to report liability for premiums tax on amounts paid to authorized and unauthorized reinsurance companies.
(3) Revenue Form 74A105, "Unauthorized Insurance Tax Return", shall be used by insurers not authorized to conduct business in the Commonwealth of Kentucky by the Office of Insurance to report liability for insurance premiums tax.
(4) Revenue Form 74A106, "Insurance Premiums Tax Return - Captive Insurer", shall be completed by domestic and foreign insurance companies to report captive insurance tax.
(5) Revenue Form 74A110, "Kentucky Estimated Insurance Premiums Tax for Calendar Year 2007", shall be used by insurance companies to remit estimated premiums tax payments.
(6) Revenue Form 74A116, "Tax Election for Domestic Life Insurance Companies", shall be used by domestic life insurance companies to make an irrevocable election to pay state capital and reserves tax, premiums tax, and the county and city capital and reserves tax or to pay state premiums tax and local government premiums tax.
(7) Revenue Form 74A117, "Monthly Insurance Surcharge Report - Domestic Mutual, Cooperative and Assessment Fire Insurer", shall be used by domestic mutual, cooperative and assessment fire insurers to report liability for insurance premium surcharge.
(8) Revenue Form 74A118, "Monthly Insurance Surcharge Report", shall be used by domestic, foreign and alien insurers, other than life and health insurers, to report liability for an insurance premium surcharge.
Section 7. Legal Process - Required Forms. (1) Revenue Form 73A200, "County Clerk’s Monthly Report of Legal Process Tax Receipts", shall be used by the county clerks to report the county’s liability for the legal process tax and spouse abuse shelter fund.
(2) Revenue form 73A201, "Quarterly Report of Affordable Housing Trust Fund Fee", shall be used by the county clerks to report the county’s liability for the affordable housing trust fund fee.
Section 8. Marijuana and Controlled Substance - Required Forms. (1) Revenue Form 73A701, "Instructions for Affixing Marijuana and Controlled Substance Tax Evidence (Stamp)", shall be used by the Kentucky Department of Revenue to provide persons ordering marijuana and controlled substance tax stamps with the appropriate instructions on affixing the stamps.
(2) Revenue Form 73A702, "Notice of Tax Lien KRS 138.870 Marijuana and Controlled Substance Tax", shall be used by law enforcement officials to notify the Kentucky Department of Revenue and county clerks of the seizure of marijuana and other controlled substances.
(3) Revenue Form 73A703, "Marijuana or Controlled Substance Stamp Order Form", shall be used by taxpayers to order stamps for marijuana or controlled substances.
Section 9. Motor Fuels - Required Forms. (1) Revenue Form 72A004, "Motor Fuels Tax Watercraft Refund Bond", shall be used by an approved surety to establish surety obligation upon the payment to the Commonwealth of any refunds to which the public boat dock refund applicant was not entitled.
(2) Revenue Form 72A005, "Application for Approval to Sell Watercraft Refund Motor Fuels - Public Boat Dock", shall be used by a public boat dock to make application.
(3) Revenue Form 72A006, "Motor Fuel Tax Refund Application - Public Boat Dock", shall be used by a public boat dock refund applicant to make application for refund of liquid fuel tax on purchases of liquid fuel delivered directly to the fuel tanks attached to the watercraft and used exclusively in watercraft motors.
(4) Revenue Form 72A010, "Motor Fuel Tax Refund Permit Holder’s Bond", shall be used by an approved surety to establish surety obligation upon the payment of all taxes, penalties, and fines for which a designated refund applicant may become liable under KRS 138.344 to 138.355.
(5) Revenue Form 72A011, "Petroleum Storage Tank Environmental Assurance Fee Monthly Report", shall be used by licensed gasoline or special fuels dealers to report and remit monthly petroleum storage tank environmental assurance fee amounts due.
(6) Revenue Form 72A052, "Kentucky Motor Fuels Tax Refund Permit", shall be used by the Department of Revenue to issue Kentucky Motor Fuels Tax Refund Permits.
(7) Revenue Form 72A053-A, "Application for Refund of Kentucky Motor Fuel Tax Paid on Nonhighway Motor Fuels", shall be used by Kentucky Motor Fuels Tax Refund Permit holders to apply for refund of Kentucky motor fuel tax paid on nonhighway motor fuel.
(8) Revenue Form 72A065, "Aviation Gasoline Tax Refund Bond", shall be used by an approved surety to establish surety obligation upon the payment to the Commonwealth of any refunds to which the aviation gasoline refund applicant was not entitled.
(9) Revenue Form 72A066, "Application for Refund of Kentucky Tax Paid on Gasoline Used in Operation of Aircraft", shall be used by an aviation gasoline refund applicant to make application for refund of Kentucky tax paid on gasoline used in operation of aircraft.
(10) Revenue Form 72A067, "Application for Approval to Receive a Refund of Aviation Motor Fuels", shall be used by aviation gasoline tax refund applicants seeking approval to receive a refund of aviation gasoline tax.
(11) Revenue Form 72A071, "Motor Fuels Tax Refund Bond (City and Suburban Bus, Nonprofit Bus, Senior Citizen Transportation, or Taxicabs)", shall be used by a surety company authorized to do business in Kentucky to establish surety obligation upon the payment to the Commonwealth of any refunds to which a city and suburban bus, nonprofit bus, senior citizen transportation or taxicab refund applicant was not entitled.
(12) Revenue Form 72A072, "Application for Motor Fuel Refund - City and Suburban Bus Companies, Nonprofit Bus Companies, Senior Citizen Transportation and Taxicab Companies", shall be used by refund applicants to make application for refund of Kentucky tax paid on fuel used in the operation of city and suburban bus companies, nonprofit bus companies, senior citizen transportation, and taxicab companies.
(13) Revenue Form 72A073, "Application for Approval to Receive a Refund of Tax on Motor Fuels Consumed by City and Suburban Buses, Nonprofit Buses, Senior Citizen Transportation and Taxicabs", shall be used by qualifying applicants to make application for approval to receive a refund of tax on motor fuels consumed by city and suburban buses, nonprofit buses, senior citizen transportation, and taxicabs.
(14) Revenue Form 72A075, "Receipts of Unreported Alcohol or Other Additives", shall be used by licensed gasoline dealers to report receipt of unreported alcohol or other additives.
(15) Revenue Form 72A077, "Licensed Gasoline Dealer’s Monthly Report of Gasoline Sales to the U.S. Government", shall be used by licensed gasoline dealers to report gasoline sales to U.S. government on their monthly reports.
(16) Revenue Form 72A078, "Statement of Claim for Accountable Loss of Motor Fuel", shall be used by licensed gasoline or special fuels dealers to make claim for accountable loss of motor fuel.
(17) Revenue Form 72A080, "Report of Gasoline Received from Licensed Kentucky Dealers", shall be used by licensed gasoline dealers to report receipt of tax free gasoline from licensed Kentucky dealers on the gasoline dealer’s monthly report.
(18) Revenue Form 72A081, "Report of Gasoline Imported from Other States", shall be used by licensed gasoline dealers to report gasoline imported from other states, on the gasoline dealer’s monthly report.
(19) Revenue Form 72A081-P, "Purchaser’s Report Gasoline Imported into Kentucky (Kentucky Tax Paid to Supplier), shall be used by licensed gasoline dealers to report gasoline imported into Kentucky if the Kentucky tax was paid to the supplier, on the gasoline dealer’s monthly report.
(20) Revenue Form 72A081-S, "Supplier’s Report Gasoline Imported into Kentucky (Kentucky Tax Paid by Supplier)", shall be used by licensed gasoline dealers to report gasoline imported into Kentucky if the Kentucky tax was paid by the supplier, on the gasoline dealer’s monthly report.
(21) Revenue Form 72A082, "Report of Gasoline Imported", shall be used by licensed gasoline dealers to report gasoline imported, on the gasoline dealer’s monthly report.
(22) Revenue Form 72A083, "Report of Gasoline Received from Terminal or Refinery", shall be used by licensed gasoline dealers to report gasoline received from terminal or refinery, on the licensed gasoline dealer’s monthly report.
(23) Revenue Form 72A084, "Report of Gasoline Exported", shall be used by licensed gasoline dealers to report gasoline exported, on the gasoline dealer’s monthly report.
(24) Revenue Form 72A085, "Report of Gasoline Sold to Licensed Kentucky Dealers", shall be used by licensed gasoline dealers to report gasoline sold to licensed Kentucky dealers, on the gasoline dealer’s monthly report.
(25) Revenue Form 72A086, "Report of Gasoline Withdrawals from Terminal Storage", shall be used by licensed gasoline dealers to report gasoline withdrawals from terminal storage, on the gasoline dealer’s monthly report.
(26) Revenue Form 72A087, "Report of Gasoline Withdrawals to Licensed Kentucky Dealers", shall be used by licensed gasoline dealers to report withdrawals of gasoline to licensed Kentucky dealers, on the gasoline dealer’s monthly report.
(27) Revenue Form 72A088, "Report of Gasoline Withdrawals Exported or Sold for Export", shall be used by licensed gasoline dealers to report withdrawals of gasoline exported or sold for export, on the gasoline dealer’s monthly report.
(28) Revenue Form 72A089, "Licensed Gasoline Dealer's Monthly Report", shall be used by licensed gasoline dealers to report and remit monthly gasoline tax.
(29) Revenue Form 72A090, "Gasoline Dealer's Monthly Terminal Storage Report", shall be used by licensed gasoline dealers to report monthly terminal storage activity, on the gasoline dealer’s monthly report.
(30) Revenue Form 72A091, "Gasoline Schedule of Sales Qualifying for Agricultural Tax Credit", shall be used by gasoline dealers to claim a credit for gasoline sold for agricultural purposes to holders of Kentucky motor fuels tax refund permits.
(31) Revenue Form 72A098, "Transporter’s Report of Motor Fuel Delivered", shall be used by licensed transporters to report monthly motor fuel deliveries.
(32) Revenue Form 72A103, "Licensed Gasoline Dealer’s Estimated Tax Payment", shall be used by licensed gasoline dealers to report and remit estimated gasoline tax monthly payments.
(33) Revenue Form 72A107, "Licensed Special Fuels Dealer’s Monthly Report of Special Fuels Sales to the U.S. Government", shall be used by licensed special fuels dealers to report special fuels sales to U.S. government, on the special fuels dealer’s monthly report.
(34) Revenue Form 72A110, "Certification of Motor Fuels Nonhighway Use", shall be used by qualifying entities to certify the nonhighway use of special fuels. The certification shall be maintained by the licensed special fuels dealer.
(35) Revenue Form 72A124, "Report of Kerosene and Other Receipts Received and/or Blended", shall be used by licensed special fuels dealers to report kerosene received and blended, on the licensed special fuels dealer’s monthly report.
(36) Revenue Form 72A127, "Special Fuels Dealer’s Schedule of Sales Qualifying for State or Local Government Agency Credit", shall be used by a licensed special fuels dealer to list sales of special fuels to state or local government agencies for nonhighway special fuels use for a specific monthly period.
(37) Revenue Form 72A128, "Special Fuels Dealer’s Schedule of Sales Qualifying for Nonprofit Religious, Charitable or Educational Organization Credit", shall be used by a licensed special fuels dealer to list sales of special fuels to nonprofit religious, charitable or education organizations for nonhighway special fuels use for a specific monthly period.
(38) Revenue Form 72A129, "Special Fuels Schedule of Sales Qualifying for Commercial Off-Road Use Tax Credit", shall be used by licensed special fuels dealers to report special fuels sold for commercial off-road use to holders of Kentucky motor fuels tax refund permits who issued to the dealer a Certification of Motor Fuels Nonhighway Use, Form 72A110.
(39) Revenue Form 72A131, "Special Fuels Schedule of Sales Qualifying for Agricultural Tax Credit", shall be used by a licensed special fuels dealer to list sales of special fuels to motor fuels tax refund permit holders for agricultural special fuels use for a specific monthly period.
(40) Revenue Form 72A132, "Special Fuels Schedule of Sales Qualifying for Residential Heating Tax Credit", shall be used by a licensed special fuels dealer to list sales of special fuels to consumers for heating a personal residence for a specific monthly period.
(41) Revenue Form 72A135, "Application for Kentucky Motor Fuels Tax Refund Permit", shall be used by a person desiring to qualify for a refund of motor fuel excise tax paid for nonhighway use.
(42) Revenue Form 72A138, "Licensed Special Fuels Dealer’s Monthly Report", shall be used by a licensed special fuels dealer to report the total special fuels gallons received and distributed for a specific monthly period.
(43) Revenue Form 72A153, "Report of Special Fuels Received from Licensed Kentucky Dealers", shall be used by a licensed special fuels dealer to list every special fuels shipment originating in Kentucky from another licensed special fuels dealer for a specific monthly period.
(44) Revenue Form 72A154, "Report of Special Fuels Imported from Other States", shall be used by a licensed special fuels dealer to list every special fuels shipment imported into Kentucky from other state sources on which the Kentucky special fuels excise tax was not precollected by the supplier for a specific monthly period.
(45) Revenue Form 72A154-P, "Purchaser’s Report Special Fuels Imported (Kentucky Tax Paid to Supplier)", shall be used by a licensed special fuels dealer to list every special fuels shipment imported into Kentucky from other state terminals on which the Kentucky special fuels excise tax was paid to the supplier for a specific monthly period.
(46) Revenue Form 72A154-S, "Supplier’s Report Special Fuels Imported (Kentucky Tax Paid by Supplier)", shall be used by a licensed special fuels dealer to list every special fuels shipment imported into Kentucky from other state terminals on which the Kentucky special fuels excise tax was charged to the dealer’s customer for a specific monthly period.
(47) Revenue Form 72A155, "Report of Special Fuels Exported or Sold for Export", shall be used by a licensed special fuels dealer to list every shipment exported to another state for a specific monthly period.
(48) Revenue Form 72A156, "Report of Special Fuels Sold to Licensed Kentucky Dealers", shall be used by a licensed special fuels dealer to report all special fuels shipments sold to other licensed special fuels dealers for a specific monthly period.
(49) Revenue Form 72A159, "Report of Special Fuels Sold for Exclusive Use by Railroad Companies for Nonhighway Purposes", shall be used by a licensed special fuels dealer to report all special fuels shipments sold to a valid Motor Fuels Tax Refund Permit holder for exclusive use by railroad companies for nonhighway purposes for a specific monthly period.
(50) Revenue Form 72A160, "Licensed Special Fuels Dealer’s Estimated Tax Payment", shall be used by a licensed special fuels dealer to report the special fuels tax liability for a specific monthly period and calculate ninety-five (95) percent of the applicable tax due for remittance by the due date.
(51) Revenue Form 72A161, "Monthly Report Liquefied Petroleum Gas Dealer", shall be used by a licensed liquefied petroleum gas dealer to report all gallons of liquefied petroleum gas dispensed into the fuel tanks of licensed motor vehicles for a specific monthly period.
(52) Revenue Form 72A162, "Report of Liquefied Petroleum Gas Motor Fuels", shall be used by a licensed liquefied petroleum gas dealer to list every shipment of liquefied petroleum gas placed into the fuel tank of a licensed motor vehicle for a specific monthly period.
(53) Revenue Form 72A170, "Special Fuels Dealer’s Monthly Terminal Storage Report", shall be used by a licensed special fuels dealer to summarize all Kentucky terminal receipt and disbursement activity for a specific monthly period.
(54) Revenue Form 72A171, "Report of Special Fuels Imported", shall be used by a licensed special fuels dealer to list all shipments imported into Kentucky from other states and placed into Kentucky terminal storage for a specific monthly period.
(55) Revenue Form 72A172, "Report of Special Fuels Received from Terminal or Refinery", shall be used by a licensed special fuels dealer to list all shipments received from other Kentucky terminals and placed into Kentucky terminal storage for a specific monthly period.
(56) Revenue Form 72A173, "Report of Special Fuels Withdrawals to Licensed Kentucky Dealers", shall be used by a licensed special fuels dealer to list all shipments withdrawn to other licensed special fuels dealers for a specific monthly period.
(57) Revenue Form 72A174, "Report of Special Fuels Withdrawals Exported or Sold for Export", shall be used by a licensed special fuels dealer to provide a list of every shipment withdrawn from terminal storage and exported to another state for a specific monthly period.
(58) Revenue Form 72A175, "Report of Special Fuels Withdrawals from Terminal Storage", shall be used by a licensed special fuels dealer to provide total gallon withdrawals from his terminal storage facility or facilities for a specific monthly period.
(59) Revenue Form 72A200, "Special Fuels Dealer’s Schedule of Dyed Diesel Credits and Tax Due", shall be used by licensed special fuels dealers to report the total dyed diesel gallons received and distributed for a specific monthly period.
(60) Revenue Form 72A210, "Report of Dyed Diesel Received from Licensed Kentucky Dealers", shall be used by a licensed special fuels dealer to list every dyed diesel shipment originating in Kentucky from another licensed special fuels dealer for a specific monthly period.
(61) Revenue Form 72A211, "Report of Dyed Diesel Imported from Other States", shall be used by a licensed special fuels dealer to list all dyed diesel shipments imported into Kentucky from other states and placed into Kentucky terminal storage for a specific monthly period.
(62) Revenue Form 72A215, "Report of Kerosene and Other Receipts Received and/or Blended with Dyed Diesel", shall be used by licensed special fuels dealers to report kerosene and any other receipts received or blended with dyed diesel.
(63) Revenue Form 72A220, "Dyed Diesel Monthly Terminal Storage Report", shall be used by licensed special fuels dealers to summarize all dyed diesel Kentucky terminal receipts and disbursements activity for a specific monthly period.
(64) Revenue Form 72A221, "Report of Dyed Diesel Imported", shall be used by licensed special fuels dealers to list all dyed diesel shipments imported into Kentucky from other states and placed into Kentucky terminal storage for a specific monthly period.
(65) Revenue Form 72A222, "Report of Dyed Diesel Received from Terminal or Refinery", shall be used by licensed special fuels dealers with terminal storage to report dyed diesel received from a terminal or refinery located in Kentucky into terminal storage.
(66) Revenue Form 72A223, "Report of Dyed Diesel Withdrawals to Licensed Kentucky Dealers", shall be used by licensed special fuels dealers with terminal storage to report dyed diesel withdrawals from terminal storage going to licensed Kentucky dealers.
(67) Revenue Form 72A224, "Report of Dyed Diesel Withdrawals Exported or Sold for Export", shall be used by licensed special fuels dealers with terminal storage to report dyed diesel withdrawals either exported or sold for export from terminal storage.
(68) Revenue Form 72A225, "Report of Dyed Diesel Withdrawals from Terminal Storage", shall be used by licensed special fuels dealers with terminal storage to report dyed diesel withdrawals from terminal storage.
(69) Revenue Form 72A230, "Report of Dyed Diesel Exported or Sold for Export", shall be used by licensed special fuels dealers to report dyed diesel gallons exported or sold for export into another state.
(70) Revenue Form 72A231, "Report of Dyed Diesel Sold to Licensed Kentucky Dealers", shall be used by licensed special fuels dealers to report dyed diesel sold to licensed Kentucky dealers.
(71) Revenue Form 72A232, "Statement of Claim for Accountable Loss of Dyed Diesel", shall be used by licensed special fuels dealers to report approved accountable loss of dyed diesel gallons.
(72) Revenue Form 72A233, "Report of Dyed Diesel Sold for Exclusive Use by Railroad Companies for Nonhighway Purposes", shall be used by licensed special fuels dealers to report dyed diesel sold for exclusive use by railroad companies for nonhighway purposes.
(73) Revenue Form 72A234, "Licensed Special Fuels Dealer’s Monthly Report of Dyed Diesel Sales to U.S. Government", shall be used by licensed special fuels dealers to report dyed diesel sold to the U.S. government.
(74) Revenue Form 72A240, "Special Fuels Dealer’s Schedule of Dyed Diesel Sales Qualifying for Nonhighway Use Tax Credit", shall be used by licensed special fuels dealers to report dyed diesel sold for nonhighway use.
(75) Revenue Form 72A300, "Tax Registration Application for Motor Fuels License", shall be used by an applicant to register for a gasoline dealer’s, special fuels dealer’s, liquefied petroleum gas dealer’s or motor fuel transporter’s license.
(76) Revenue Form 72A301, "Motor Fuels License Bond", shall be executed by a corporation authorized to transact surety business in Kentucky on behalf of a licensee to insure payment of taxes, penalties, and interest for which a dealer or transporter may become liable.
(77) Revenue Form 72A302, "Motor Fuels License", shall be used by the Department of Revenue to issue a license to the qualified applicant in gasoline, special fuels, motor fuels transporter, or liquefied petroleum gas dealer.
(78) Revenue Form 72A303, "Election Application/Cancellation Form", shall be used by gasoline and special fuels dealers to elect to pledge a financial instrument other than a corporate surety bond.
Section 10. Motor Vehicle Usage Tax - Required Forms. (1) Revenue Form 71A010, "Motor Vehicle Usage Tax - Vehicle Condition Refund Application", shall be used by a taxpayer to apply for a refund of motor vehicle usage tax paid under KRS 138.150(16) based on the condition of the vehicle.
(2) Revenue Form 71A100, "Affidavit of Total Consideration Given for a Motor Vehicle", shall be presented to the county clerk to establish taxable value upon the first registration or transfer of a motor vehicle for motor vehicle usage tax purposes.
(3) Revenue Form 71A101, "Motor Vehicle Usage Tax Multi-purpose Form", shall be presented to the county clerk by a vehicle owner to:
(a) Claim one (1) of several exemptions;
(b) Establish "retail price" if prescribed by the department; or
(c) Establish "retail price" of new vehicles with equipment or adaptive devices added to facilitate or accommodate handicapped persons.
(4) Revenue Form 71A102, "Questionnaire", shall be completed by selected motor vehicle buyers and sellers providing specific information regarding a vehicle transaction.
(5) Revenue Form 71A151, "Enterprise Zone Motor Vehicle Usage Tax Exemption Certification", shall be presented to the county clerk by a certified resident of an enterprise zone to claim exemption from the motor vehicle usage tax upon the first registration or transfer of a motor vehicle.
(6) Revenue Form 71A174, "County Clerk’s Adjusted Recapitulation of Motor Vehicle Usage Tax - Weekly Report", shall be submitted to the Department of Revenue by a county clerk as a recapitulation form to list all motor vehicle usage tax receipts, adjusted for corrections and commissions for a given week.
(7) Revenue Form 71A174-A, "County Clerk’s Recapitulation of Motor Vehicle Usage Tax - Interim Report", shall be submitted to the Department of Revenue by a county clerk to report motor vehicle usage tax collections if an extension of time to file the computer generated weekly recapitulation report is requested.
(8) Revenue form 71F004, "Motor Vehicle Usage Tax - Loaner-Rental Program", shall be used by motor vehicle dealers for instructions on how to register for the Loaner-Rental Program and file monthly reports.
(9) Revenue Form 72A007, "Affidavit of Nonhighway Use", shall be used by taxpayers attesting that a motor vehicle will not be operated upon Kentucky’s public highways.
(10) Revenue Form 73A054, "Kentucky Application For Dealer Loaner/Rental Vehicle Tax", shall be used by motor vehicle dealers to register to participate in the Loaner/Rental Vehicle Tax program.
(11) Revenue Form 73A055, "Monthly Report For Dealer Loaner/Rental Vehicle Tax", shall be used by motor vehicle dealers to report tax due on vehicles dedicated for use in the Loaner/Rental Vehicle Tax program.
(12) Revenue Form 73A070, "Motor Vehicle Usage Tax Request for Extension of Deposit/ACH Call-in", shall be used by county clerks for extension of ACH call-in deposits.
Section 11. Racing Taxes - Required Form. Revenue Form 73A100, "Race Track Pari-Mutuel and Admissions Report", shall be used by race tracks licensed by the Kentucky Horse Racing Authority to report liability for the pari-mutuel tax and to report admissions to the race track.
Section 12. Transient Room Tax - Required Forms. Revenue Form 73A850, "Transient Room Tax Monthly Return", shall be used by all persons, companies, corporations, groups or organizations doing business as motor courts, motels, hotels, inns, tourist camps, or like or similar accommodations businesses (excluding campgrounds) to report the taxable rent amount and transient room tax liability.
Section 13. Utility Gross Receipts License Tax - Required Forms. (1) Revenue Form 73A900, "Utility Gross Receipts License Tax Application", shall be used by utility service providers, consumers, and Energy Direct Pay (EDP) account holders to apply for a utility gross receipts license tax account number.
(2) Revenue Form 73A901, "Utility Gross Receipts License Tax Return", shall be used by UGRL account number holders to report total gross receipts, school district allocation, and tax liability.
(3) Revenue Form 73A901(I), "Instructions for Utility Gross Receipts License Tax Return", shall be used by UGRL account number holders to complete the Utility Gross Receipts License Tax Return.
(4) Revenue Form 73A902, "Utility Gross Receipts License Tax (UGRLT) Energy Exemption Annual Return", shall be used by UGRL account number holders to apply for an exemption from the utility gross receipts license tax.
(5) Revenue Form 73A902-V, "Kentucky Utility Gross Receipts License Tax Payment Voucher", shall be used by UGRL account number holders to remit payment of the utility gross receipts license tax.
(6) Revenue Form 73F010, "Utility Gross Receipts License Tax", shall be used by utility providers, Energy Direct Pay (EDP) holders, and consumers for instruction on how to register and file monthly reports.
Section 14. Waste Tire Tax - Required Form. Revenue Form 73A051, "Motor Vehicle Tire Fee Report", shall be used by businesses making retail sales of new motor vehicle tires to report liability for motor vehicle tire fees and to report the number of waste tires received from customers.
Section 15. Incorporation by Reference. (1) The following material is incorporated by reference:
(a) Alcoholic beverage tax - referenced material:
1. Revenue Form 73A504, "Acknowledgment of Tax Liability on Imported Alcoholic Beverages", November, 2006;
2. Revenue Form 73A525, "Monthly Report of Distillers, Rectifiers or Bottlers", November, 2006;
3. Revenue Form 73A526, "Wholesaler’s Monthly Distilled Spirits Tax Report", November, 2006;
4. Revenue Form 73A527, "Wholesaler’s List of Individual Spirits Shipments Acquired", November, 2006;
5. Revenue Form 73A529, "Consignor’s Report of Alcoholic Beverages Shipped", November, 2006;
6. Revenue Form 73A530, "Consignor’s Report of Alcoholic Beverages Shipped", November, 2006;
7. Revenue Form 73A531, "Transporter’s Report of Alcoholic Beverages Delivered", November, 2006;
8. Revenue Form 73A535, "Report of Destruction of Alcoholic Beverages", December, 2006;
9. Revenue Form 73A575, "Wholesaler’s Monthly Wine Tax Report", November, 2006;
10. Revenue Form 73A576, "Vintner’s Wine Report", November, 2006;
11. Revenue Form 73A577, "Wholesaler’s List of Individual Wine Shipments Acquired", November, 2006;
12. Revenue Form 73A626, "Brewer’s Monthly Report Schedule", November, 2006;
13. Revenue Form 73A627, "Beer Distributor’s Monthly Report", December, 2006;
14. Revenue Form 73A628, "Distributor’s Monthly Malt Beverage Excise Tax and Wholesale Sales Tax Report", November, 2006; and
15. Revenue Form 73A629, "Beer Distributor’s Sales to Federal Agencies", November, 2006;
(b) Bank franchise tax - referenced material:
1. Revenue Form 73A800, "Kentucky Registration Application for Bank Franchise Tax", January, 2007;
2. Revenue Form 73A801(P), "2006 Kentucky Bank Franchise Tax Forms and Instructions", January 2007;
3. Revenue Form 73A801, "Bank Franchise Tax Return", January, 2007;
4. Revenue Form 73A802, "Application for 90-Day Extension of Time to File Kentucky Bank Franchise Tax Return", January, 2007;
(c) Cigarettes tax - referenced material:
1. Revenue Form 73A181, "Cigarette Licenses and Other Tobacco Product Account Number Application", December, 2006;
2. Revenue Form 73A190, "Cigarette License", April, 1988;
3. Revenue Form 73A404, "Cigarette Tax Stamps Order Form", November, 2005;
4. Revenue Form 73A406, "Cigarette Tax Credit Certificate", May, 2005;
5. Revenue Form 73A409, "Cigarette Evidence/Property Receipt", November, 2003;
6. Revenue Form 73A420, "Monthly Report of Cigarette Wholesaler", August, 2006;
7. Revenue Form 73A420(I), "Instructions for Monthly Report of Cigarette Wholesaler", June, 2002;
8. Revenue Form 73A421, "Cigarette Inventory Floor Tax", May, 2005;
9. Revenue Form 73A422, "Monthly Report of Other Tobacco Products and Snuff", June, 2006;
10. Revenue Form 73A423, "Monthly Report of Cigarette Papers", June, 2006; and
11. Revenue Form 73B401, "Cigarette Tax Credit Claim Wholesaler’s Affidavit", November, 2006;
(d) Health care provider tax - referenced material:
1. Revenue Form 73A060, "Health Care Provider Tax Return", July, 2005;
2. Revenue Form 73A060(I), "Instructions - Kentucky Health Care Provider Tax Return", July, 2005; and
3. Revenue Form 73A061, "Kentucky Health Care Provider Application for Certificate of Registration", December, 2006;
(e) Inheritance tax - referenced material:
1. Revenue Form 92A101, Kentucky Nonresident Inheritance and Estate Tax Return, May 1995;
2. Revenue Form 92A120, Kentucky Resident Inheritance and Estate Tax Return, May 1995;
3. Revenue Form 92A120-S, "Inheritance and Estate Tax Return-Short Form", May, 1995;
4. Revenue Form 92A120-X, "Kentucky Spousal Inheritance Tax Return", October, 1992;
5. Revenue Form 92A121, "Acceptance of Inheritance and Estate Tax Return", March, 1986;
6. Revenue Form 92A200, "Kentucky Inheritance and Estate Tax Return", July, 2003;
7. Revenue Form 92A201, "Kentucky Inheritance Tax Return No Tax Due", July, 2003;
8. Revenue Form 92A202, "Kentucky Estate Tax Return", July, 2003;
9. Revenue Form 92A204, "Real Estate Valuation Information Form", July, 2003;
10. Revenue Form 92A205, "Kentucky Inheritance Tax Return (Simplified Format)", July, 2003;
11. Revenue Form 92A928, "Election to Defer the Payment of Inheritance Tax Through Installments", July, 2003;
12. Revenue Form 92A929, "Notice of Agricultural and Horticultural Inheritance Tax Lien", March, 1991;
13. Revenue Form 92A930, "Certificate of Release of Agricultural and Horticultural Inheritance Tax Lien", March, 1990;
14. Revenue Form 92A931, "Certificate of Partial Discharge of the Agricultural and Horticultural Inheritance Tax Lien", July, 1983;
15. Revenue Form 92A932, "Receipt of Inheritance and Estate Taxes", December, 1984;
16. Revenue Form 92A936, "Election to Qualify Terminable Interest Property and/or Power of Appointment Property", May, 1995;
17. Revenue Form 92F001, "Blanket Lien Release", July, 2003; and
18. Revenue Form 92F101, "A Guide to Kentucky Inheritance and Estate Taxes", March 2003;
(f) Insurance tax - referenced material:
1. Revenue Form 74A100, "Insurance Premiums Tax Return", November, 2005;
2. Revenue Form 74A101, "Insurance Premiums Tax Return - Domestic Mutual, Domestic Mutual Fire, or Cooperative and Assessment Fire Insurance Companies", December, 2003;
3. Revenue Form 74A105, "Unauthorized Insurance Tax Return", July, 2000;
4. Revenue Form 74A106, "Insurance Premiums Tax Return - Captive Insurers", December, 2004;
5. Revenue Form 74A110, "Kentucky Estimated Insurance Premiums Tax for Calendar year 2007", November, 2006;
6. Revenue Form 74A116, "Tax Election for Domestic Life Insurance Companies", December, 1998;
7. Revenue Form 74A117, "Monthly Insurance Surcharge Report - Domestic Mutual, Cooperative and Assessment Fire Insurer", July, 2000; and
8. Revenue Form 74A118, "Monthly Insurance Surcharge Report", July, 2000;
(g) Legal process - referenced material:
1. Revenue Form 73A200, "County Clerk’s Monthly Report of Legal Process Tax Receipts", November, 2006; and
2. Revenue Form 73A201, "Quarterly Report of Affordable Housing Trust Fund Fee", June, 2006;
(h) Marijuana and controlled substance - referenced material:
1. Revenue Form 73A701, "Instructions for Affixing Marijuana and Controlled Substance Tax Evidence (Stamp)", November, 2006;
2. Revenue Form 73A702, "Notice of Tax Lien KRS 138.870 Marijuana and Controlled Substance Tax", June, 2001; and
3. Revenue Form 73A703, "Marijuana or Controlled Substance Stamp Order Form", November, 2006;
(i) Motor fuels - referenced material:
1. Revenue Form 72A004, "Motor Fuels Tax Watercraft Refund Bond", August, 2006;
2. Revenue Form 72A005, "Application for Approval to Sell Watercraft Refund Motor Fuels - Public Boat Dock", August, 2006;
3. Revenue Form 72A006, "Motor Fuel Tax Refund Application - Public Boat Dock", October, 2006;
4. Revenue Form 72A010, "Motor Fuel Tax Refund Permit Holder’s Bond", July, 1989;
5. Revenue Form 72A011, "Petroleum Storage Tank Environmental Assurance Fee Monthly Report", October, 2006;
6. Revenue Form 72A052, "Kentucky Motor Fuels Tax Refund Permit", August, 2006;
7. Revenue Form 72A053-A, "Application for Refund of Kentucky Motor Fuel Tax Paid on Nonhighway Motor Fuels", October, 2006;
8. Revenue Form 72A065, "Aviation Gasoline Tax Refund Bond", October, 2006;
9. Revenue Form 72A066, "Application for Refund of Kentucky Tax Paid on Gasoline Used in Operation of Aircraft", August, 2006;
10. Revenue Form 72A067, "Application for Approval to Receive a Refund of Aviation Motor Fuels", August, 2006;
11. Revenue Form 72A071, "Motor Fuels Tax Refund Bond(City and Suburban Bus, Nonprofit Bus, Senior Citizen Transportation, or Taxicabs)", October, 2006;
12. Revenue Form 72A072, "Application for Motor Fuel Refund - City and Suburban Bus Companies, Nonprofit Bus Companies, Senior Citizen Transportation and Taxicab Companies", August, 2005;
13. Revenue Form 72A073, "Application for Approval to Receive a Refund of Tax on Motor Fuels Consumed by City and Suburban Buses, Nonprofit Buses, Senior Citizen Transportation and Taxicabs", October, 2006;
14. Revenue Form 72A075, "Receipts of Unreported Alcohol or Other Additives", August, 2005;
15. Revenue Form 72A077, "Licensed Gasoline Dealer’s Monthly Report of Gasoline Sales to U.S. Government", October, 2006;
16. Revenue Form 72A078, "Statement of Claim for Accountable Loss of Motor Fuel", October, 2006;
17. Revenue Form 72A080, "Report of Gasoline Received From Licensed Kentucky Dealers", October, 2006;
18. Revenue Form 72A081, "Report of Gasoline Imported from Other States", October, 2006;
19. Revenue Form 72A081-P, "Purchaser’s Report Gasoline Imported into Kentucky (Kentucky Tax Paid to Supplier)", October, 2006;
20. Revenue Form 72A081-S, "Supplier’s Report Gasoline Imported into Kentucky (Kentucky Tax Paid by Supplier)", October, 2006;
21. Revenue Form 72A082, "Report of Gasoline Imported", October, 2006;
22. Revenue Form 72A083, "Report of Gasoline Received from Terminal or Refinery", October, 2006;
23. Revenue Form 72A084, "Report of Gasoline Exported", October, 2006;
24. Revenue Form 72A085, "Report of Gasoline Sold to Licensed Kentucky Dealers", October, 2006;
25. Revenue Form 72A086, "Report of Gasoline Withdrawals from Terminal Storage", October, 2006;
26. Revenue Form 72A087, "Report of Gasoline Withdrawals to Licensed Kentucky Dealers", October, 2006;
27. Revenue Form 72A088, "Report of Gasoline Withdrawals Exported or Sold for Export", October, 2006;
28. Revenue Form 72A089, "Licensed Gasoline Dealer's Monthly Report", August, 2005;
29. Revenue Form 72A090, "Gasoline Dealer's Monthly Terminal Storage Report", October, 2006;
30. Revenue Form 72A091, "Gasoline Schedule of Sales Qualifying for Agricultural Tax Credit", October, 2006;
31. Revenue Form 72A098, "Transporter’s Report of Motor Fuel Delivered", October, 2006;
32. Revenue Form 72A103, "Licensed Gasoline Dealer’s Estimated Tax Payment", August, 2006;
33. Revenue Form 72A107, "Licensed Special Fuels Dealer’s Monthly Report of Special Fuels Sales to U.S. Government", October, 2006;
34. Revenue Form 72A110, "Certification of Motor Fuels Nonhighway Use", December, 2005;
35. Revenue Form 72A124, "Report of Kerosene and Other Receipts Received and/or Blended", October, 2006;
36. Revenue Form 72A127, "Special Fuels Dealer’s Schedule of Sales Qualifying for State or Local Government Agency Credit", October, 2006;
37. Revenue Form 72A128, "Special Fuels Dealer’s Schedule of Sales Qualifying for Nonprofit Religious, Charitable or Educational Organization Credit", October, 2006;
38. Revenue Form 72A129, "Special Fuels Schedule of Sales Qualifying for Commercial Off-Road Use Tax Credit", October, 2006;
39. Revenue Form 72A131, "Special Fuels Schedule of Sales Qualifying for Agricultural Tax Credit", October, 2006;
40. Revenue Form 72A132, "Special Fuels Schedule of Sales Qualifying for Residential Heating Tax Credit", October, 2006;
41. Revenue Form 72A135, "Application for Kentucky Motor Fuels Tax Refund Permit", October, 2006;
42. Revenue Form 72A138, "Licensed Special Fuels Dealer’s Monthly Report", October, 2006;
43. Revenue Form 72A153, "Report of Special Fuels Received from Licensed Kentucky Dealers", October, 2006;
44. Revenue Form 72A154, "Report of Special Fuels Imported from Other States", October, 2006;
45. Revenue Form 72A154-P, "Purchaser’s Report Special Fuels Imported (Kentucky Tax Paid to Supplier)" October, 2006;
46. Revenue Form 72A154-S, "Supplier’s Report Special Fuels Imported (Kentucky Tax Paid by Supplier)", October, 2006;
47. Revenue Form 72A155, "Report of Special Fuels Exported or Sold for Export", October, 2006;
48. Revenue Form 72A156, "Report of Special Fuels Sold to Licensed Kentucky Dealers", October, 2006;
49. Revenue Form 72A159, "Report of Special Fuels Sold for Exclusive Use by Railroad Companies for Nonhighway Purposes", October, 2006;
50. Revenue Form 72A160, "Licensed Special Fuels Dealer’s Estimated Tax Payment", October, 2006;
51. Revenue Form 72A161, "Monthly Report Liquefied Petroleum Gas Dealer", October, 2006;
52. Revenue Form 72A162, "Report of Liquefied Petroleum Gas Motor Fuels", October, 2006;
53. Revenue Form 72A170, "Special Fuels Dealer’s Monthly Terminal Storage Report", October, 2006;
54. Revenue Form 72A171, "Report of Special Fuels Imported", October, 2006;
55. Revenue Form 72A172, "Report of Special Fuels Received from Terminal or Refinery", October, 2006;
56. Revenue Form 72A173, "Report of Special Fuels Withdrawals to Licensed Kentucky Dealers", October, 2006;
57. Revenue Form 72A174, "Report of Special Fuels Withdrawals Exported or Sold for Export", October, 2006;
58. Revenue Form 72A175, "Report of Special Fuels Withdrawals from Terminal Storage", October, 2006;
59. Revenue Form 72A200, "Special Fuels Dealer’s Schedule of Dyed Diesel Credits and Tax Due", July, 2000;
60. Revenue Form 72A210, "Report of Dyed Diesel Received from Licensed Kentucky Dealers", July, 2000;
61. Revenue Form 72A211, "Report of Dyed Diesel Imported from Other States", July, 2000;
62. Revenue Form 72A215, "Report of Kerosene and Other Receipts Received and/or Blended with Dyed Diesel", July, 2000;
63. Revenue Form 72A220, "Dyed Diesel Monthly Terminal Storage Report", July, 2000;
64. Revenue Form 72A221, "Report of Dyed Diesel Imported", July, 2000;
65. Revenue Form 72A222, "Report of Dyed Diesel Received from Terminal or Refinery", July, 2000;
66. Revenue Form 72A223, "Report of Dyed Diesel Withdrawals to Licensed Kentucky Dealers", July, 2000;
67. Revenue Form 72A224, "Report of Dyed Diesel Withdrawals Exported or Sold for Export", July, 2000;
68. Revenue Form 72A225, "Report of Dyed Diesel Withdrawals from Terminal Storage", July, 2000;
69. Revenue Form 72A230, "Report of Dyed Diesel Exported or Sold for Export", July, 2000;
70. Revenue Form 72A231, "Report of Dyed Diesel Sold to Licensed Kentucky Dealers", July, 2000;
71. Revenue Form 72A232, "Statement of Claim for Accountable Loss of Dyed Diesel", July, 2000;
72. Revenue Form 72A233, "Report of Dyed Diesel Sold for Exclusive Use by Railroad Companies for Nonhighway Purposes", July, 2000;
73. Revenue Form 72A234, "Licensed Special Fuels Dealer’s Monthly Report of Dyed Diesel Sales to U.S. Government", July, 2000;
74. Revenue Form 72A240, "Special Fuels Dealer’s Schedule of Dyed Diesel Sales Qualifying for Nonhighway Use Tax Credit", July, 2000;
75. Revenue Form 72A300, "Tax Registration Application for Motor Fuels License", October, 2005;
76. Revenue Form 72A301, "Motor Fuels License Bond", October, 2006;
77. Revenue Form 72A302, "Motor Fuels License", July, 2006; and
78. Revenue Form 72A303, "Election Application/Cancellation Form", September, 2006;
(j) Motor vehicle usage tax - referenced material:
1. Revenue Form 71A010, "Motor Vehicle Usage Tax - Vehicle Condition Refund Application," August, 2006;
2. Revenue Form 71A100, "Affidavit of Total Consideration Given for a Motor Vehicle", August, 2006;
3. Revenue Form 71A101, "Motor Vehicle Usage Tax Multi-Purpose Form", April, 2005;
4. Revenue Form 71A102, "Questionnaire", August, 2000;
5. Revenue Form 71A151, "Enterprise Zone Motor Vehicle Usage Tax Exemption Certification", October, 2005;
6. Revenue Form 71A174, "County Clerk’s Adjusted Recapitulation of Motor Vehicle Usage Tax - Weekly Report", June, 1991;
7. Revenue Form 71A174-A, "County Clerk’s Recapitulation of Motor Vehicle Usage Tax - Interim Report", June, 1991;
8. Revenue Form 71F004, "Motor Vehicle Usage Tax - Loaner-Rental Program", March, 2006;
9. Revenue Form 72A007, "Affidavit of Non-highway Use", June, 2005;
10. Revenue Form 73A054, "Kentucky Application for Dealer Loaner/Rental Vehicle Tax", August, 2006;
11. Revenue Form 73A055, "Monthly Report for Dealer Loaner/Rental Vehicle Tax", January, 2005;
12. Revenue Form 73A070, "Motor Vehicle Usage Tax Request for Extension of Deposit/ACH Call-In", November, 2005;
(k) Racing taxes - referenced material. Revenue Form 73A100, "Race Track Pari-Mutuel and Admissions Report", December, 2006;
(l) Transient room tax - referenced material. Revenue Form 73A850, "Transient Room Tax Monthly Return", April 2005;
(m) Utility gross receipts license tax - referenced material:
1. Revenue Form 73A900, "Utility Gross Receipts License Tax Application", July, 2005;
2. Revenue Form 73A901, "Utility Gross Receipts License Tax Return", August, 2005;
3. Revenue Form 73A901(I), "Instructions for Utility Gross Receipts License Tax Return", January, 2006;
4. Revenue Form 73A902, "Utility Gross Receipts License Tax (UGRLT) Energy Exemption Annual Return", September, 2006;
5. Revenue Form 73A902-V, "Kentucky Utility Gross Receipts License Tax Payment Voucher", August, 2005; and
6. Revenue Form 73F010, "Utility Gross Receipts License Tax", March, 2005; and
(m) Waste tire tax - referenced material:
1. Revenue Form 73A051, "Motor Vehicle Tire Fee Report", March, 2005.
(2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky Department of Revenue, 200 Fair Oaks Lane, Frankfort, Kentucky 40620, or at any Kentucky Department of Revenue Taxpayer Service Center, Monday through Friday, 8 a.m. to 5 p.m. (33 Ky.R. 3104; Am. 3354; eff. 6-1-2007.)