Public-domain · open source
OpenJurist

Kentucky Chapter 138 — Excise Taxes

186 sections hosted, reproduced from the official public-domain source.

  • KRS 138.010— Repealed, 1958
  • KRS 138.020— Repealed, 1958
  • KRS 138.030— Repealed, 1958
  • KRS 138.040— Repealed, 1958
  • KRS 138.045— Repealed, 1958
  • KRS 138.050— Repealed, 1958
  • KRS 138.060— Repealed, 1958
  • KRS 138.070— Repealed, 1958
  • KRS 138.080— Repealed, 1958
  • KRS 138.090— Repealed, 1952
  • KRS 138.100— Repealed, 1952
  • KRS 138.110— Repealed, 1952
  • KRS 138.120— Repealed, 1952
  • KRS 138.130— Definitions for KRS 138.130 to 138.205
  • KRS 138.132— Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal
  • KRS 138.135— Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers
  • KRS 138.140— Taxation of cigarettes, tobacco products, and vapor products -- Taxes not applicable to reference tobacco products -- Rates -- Liability for and remittance of tax -- Administrative regulations -- General Assembly's recognition of effect of increased tobacco taxes on public health -- Potential reduction of tax on modified risk tobacco product
  • KRS 138.143— Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments
  • KRS 138.145— Repealed, 1962
  • KRS 138.146— Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment
  • KRS 138.150— Repealed, 1962
  • KRS 138.155— Payment of tax without affixing evidence to individual packs
  • KRS 138.160— Repealed, 1962
  • KRS 138.165— Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal
  • KRS 138.170— Repealed, 1962
  • KRS 138.175— Selling contraband cigarettes
  • KRS 138.180— Repealed, 1962
  • KRS 138.183— Officer and member liability
  • KRS 138.185— Civil penalties for violation of KRS 138.130 to 138.205
  • KRS 138.190— Repealed, 1962
  • KRS 138.195— License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license
  • KRS 138.197— Publication of licensed distributors on department's Web site
  • KRS 138.200— Repealed, 1962
  • KRS 138.205— Prohibited acts by licensees and manufacturers -- Acting without license
  • KRS 138.207— Repealed, 2005
  • KRS 138.208— Replacement tax -- Total tax for school districts, fire districts, and emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulations
  • KRS 138.210— Definitions for KRS 138.220 to 138.446
  • KRS 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
  • KRS 138.221— Repealed, 1990
  • KRS 138.222— Repealed, 1990
  • KRS 138.223— Repealed, 1986
  • KRS 138.224— Presumption of taxability
  • KRS 138.225— Repealed, 1984
  • KRS 138.226— Department of Revenue to administer gasoline and special fuel taxes
  • KRS 138.227— Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements
  • KRS 138.228— Calculation of average wholesale price of gasoline
  • KRS 138.230— Dealer's records
  • KRS 138.240— Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements
  • KRS 138.250— Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks
  • KRS 138.260— Transportation companies' reports
  • KRS 138.270— Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due
  • KRS 138.280— Payment of tax -- Electronic payment requirements
  • KRS 138.290— Civil penalties for violation of KRS 138.240 to 138.260
  • KRS 138.300— Duty to make returns, pay tax, and keep and permit examination of records for tax purposes
  • KRS 138.310— Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest
  • KRS 138.320— Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation
  • KRS 138.321— Denial of license due to previous revocation
  • KRS 138.330— Dealer's and transporter's financial instrument
  • KRS 138.340— Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation
  • KRS 138.341— Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund
  • KRS 138.342— Application for refund -- Investigation and payment -- Effect of false and fraudulent application
  • KRS 138.343— Repealed, 1988
  • KRS 138.344— Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund
  • KRS 138.345— Refund permit required -- Application for
  • KRS 138.346— Bond for refund permit -- Amount
  • KRS 138.347— Records of dealers and holders of refund permits
  • KRS 138.348— Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises
  • KRS 138.349— Refund invoices, execution of
  • KRS 138.350— Renumbered as KRS 138.359
  • KRS 138.351— Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds
  • KRS 138.352— Repealed, 1964
  • KRS 138.353— Assessment for amount erroneously refunded
  • KRS 138.354— Revocation of permits and privileges for violations
  • KRS 138.355— Proceedings for revocation of license or permit -- Appeal
  • KRS 138.356— Repealed, 1950
  • KRS 138.357— Repealed, 1968
  • KRS 138.358— Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers
  • KRS 138.359— Repealed, 1952
  • KRS 138.360— Repealed, 1952
  • KRS 138.370— Repealed, 1952
  • KRS 138.380— Repealed, 1952
  • KRS 138.390— Repealed, 1952
  • KRS 138.400— Repealed, 1952
  • KRS 138.410— Repealed, 1952
  • KRS 138.420— Repealed, 1952
  • KRS 138.430— Repealed, 1952
  • KRS 138.440— Repealed, 1952
  • KRS 138.445— Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims
  • KRS 138.446— Refund to bus companies, taxicab companies, and senior citizen programs -- Bond -- Application -- Audit
  • KRS 138.447— Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due
  • KRS 138.448— Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions
  • KRS 138.450— Definitions for KRS 138.455 to 138.470
  • KRS 138.455— Construction of KRS 138.450 to 138.470
  • KRS 138.460— Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds
  • KRS 138.462— Definitions for KRS 138.463 and 138.4631
  • KRS 138.463— Collection of U-Drive-It tax
  • KRS 138.464— Weekly report to department -- Daily deposit in state depository
  • KRS 138.465— Individual seller to deliver registration certificate with assignment form to county clerk
  • KRS 138.470— Exemptions from tax
  • KRS 138.472— Definitions for section -- Taxes on motor vehicles provided for sharing or rent
  • KRS 138.475— Definitions for section -- Ownership fees for electric vehicles
  • KRS 138.477— Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulations
  • KRS 138.480— Repealed, 2022
  • KRS 138.490— Repealed, 2022
  • KRS 138.500— Repealed, 2006
  • KRS 138.502— Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty
  • KRS 138.510— Taxes on pari-mutuel wagering on live racing and telephone account, intertrack, and interstate wagering -- Exemptions -- Uses of tax revenue -- Order of disbursements -- Two-day international horse racing event -- International harness racing event
  • KRS 138.511— Definitions for KRS 138.510 to 138.550
  • KRS 138.512— Repealed, 1958
  • KRS 138.513— Tax on advance deposit account wagering licensees
  • KRS 138.515— Renumbered as KRS 230.3615
  • KRS 138.520— Repealed, 1954
  • KRS 138.530— Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513
  • KRS 138.540— Civil penalties for violation of KRS 138.510 to 138.530
  • KRS 138.550— Suspension or revocation of race track license
  • KRS 138.552— Definitions -- Tax on sports wagering licensees -- Reporting requirements
  • KRS 138.553— Repealed, 1964
  • KRS 138.556— Repealed, 1964
  • KRS 138.560— Repealed, 1988
  • KRS 138.565— Repealed, 1988
  • KRS 138.570— Repealed, 1988
  • KRS 138.575— Repealed, 1988
  • KRS 138.580— Repealed, 1988
  • KRS 138.585— Repealed, 1988
  • KRS 138.590— Repealed, 1988
  • KRS 138.591— Repealed, 1988
  • KRS 138.595— Repealed, 1962
  • KRS 138.600— Repealed, 1958
  • KRS 138.605— Repealed, 1956
  • KRS 138.610— Repealed, 1956
  • KRS 138.615— Repealed, 1988
  • KRS 138.620— Repealed, 1988
  • KRS 138.625— Repealed, 1988
  • KRS 138.630— Repealed, 1988
  • KRS 138.640— Repealed, 1988
  • KRS 138.645— Repealed, 1988
  • KRS 138.650— Repealed, 1956
  • KRS 138.655— Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14)
  • KRS 138.660— Motor fuels tax -- Surtax -- Weight distance tax
  • KRS 138.661— Repealed, 1987
  • KRS 138.662— Renumbered as KRS 138.446
  • KRS 138.665— License for use of public highways -- Exemption
  • KRS 138.670— Repealed, 2018
  • KRS 138.675— Cancellation of license -- Precipitation of taxes -- Cancellation of bond
  • KRS 138.680— Records required to be kept
  • KRS 138.685— Quarterly returns to be filed -- Remittance
  • KRS 138.690— Computation of tax
  • KRS 138.695— Credits for payment of gasoline tax -- Records
  • KRS 138.700— Repealed, 1956
  • KRS 138.705— Audit of licensee's records -- Erroneous credits -- Refunds
  • KRS 138.710— Method of payment of tax
  • KRS 138.715— Civil penalties and interest
  • KRS 138.720— Prohibited acts
  • KRS 138.725— Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information
  • KRS 138.727— Coordination between Department of Vehicle Regulation and Department of Revenue
  • KRS 138.729— Appeal
  • KRS 138.730— Rural co-ops are not exempt from excise taxes
  • KRS 138.750— Renumbered as KRS 138.225
  • KRS 138.755— Repealed, 1986
  • KRS 138.810— Definitions for KRS 138.820 to 138.860
  • KRS 138.820— Imposition of tax -- Rate -- Collection -- Monthly return
  • KRS 138.830— Maintenance and retention of records
  • KRS 138.840— Audit by department
  • KRS 138.850— Monthly payment of tax
  • KRS 138.860— Regulations
  • KRS 138.870— Definitions for KRS 138.870 to 138.889
  • KRS 138.872— Levy of tax on offenders engaging in a taxable activity -- Rates
  • KRS 138.874— Taxable activity prohibited unless tax paid -- Purchase of tax indicia
  • KRS 138.876— Administration by Department of Revenue -- Authority for administrative regulations
  • KRS 138.878— No preclusion from criminal prosecution
  • KRS 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
  • KRS 138.882— Assessments deemed prima facie valid -- Collection
  • KRS 138.884— Investigative powers of department
  • KRS 138.885— Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889
  • KRS 138.886— Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred
  • KRS 138.888— Collections to be deposited in general fund
  • KRS 138.889— Penalties
  • KRS 138.990— Penalties
  • KRS 138.991— Penalties
  • KRS 138.992— Penalty for unauthorized use of gasoline or special fuels
  • KRS 138.4602— Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014
  • KRS 138.4603— Determination of motor vehicle retail price for sales on or after July 1, 2014
  • KRS 138.4605— Taxes on loaner or rental motor vehicles
  • KRS 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
  • KRS 138.6601— Repealed, 1996
  • KRS 138.7291— Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes