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KRS 138.690

Computation of tax

Applied in 1 court decision — leading case American Trucking Ass'n v. Commonwealth, Transportation Cabinet (1984)

Most recently applied in American Trucking Ass'n v. Commonwealth, Transportation Cabinet (September 1984)

Effective: July 15, 1996 History: Amended 1996 Ky

(1) Those taxes imposed by subsections (1) and (2) of KRS 138.660 shall be determined as follows: The total number of gallons of gasoline and special fuels used during the taxable period in the licensee's operations on the public highways in Kentucky shall be multiplied by the tax rate.

(2) The tax imposed by KRS 138.660(3) shall be determined as follows: the total number of miles driven during the taxable period in the licensee's operations on public highways in this state shall be multiplied by the combined licensed weight tax rate.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.