Ky. Rev. Stat. Ann. ch. 138 – Excise Taxes | Midpage

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Kentucky Revised Statutes

Chapter 138

Ky. Rev. Stat. Ann. ch. 138

Excise Taxes

Commonwealth of Kentucky

138.130Definitions for KRS 138.130 to 138.205. (Effective until July 15, 2026)138.132Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appeal.138.135Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers.138.140Taxation 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. (Effective until July 15, 2026)138.143Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments. (Effective until July 15, 2026)138.146Evidence of cigarette tax payments -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment. (Effective until July 15, 2026)138.155Payment of tax without affixing evidence to individual packs.138.165Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.138.175Selling contraband cigarettes.138.183Officer and member liability.138.185Civil penalties for violation of KRS 138.130 to 138.205.138.195License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license. (Effective until July 15, 2026)138.197Publication of licensed distributors on department's Web site.138.205Prohibited acts by licensees and manufacturers -- Acting without license.138.208Replacement tax -- Total tax for school districts, fire districts, and emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulations.138.210Definitions for KRS 138.220 to 138.446. (Effective until August 1, 2026)138.220State 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.138.224Presumption of taxability.138.226Department of Revenue to administer gasoline and special fuel taxes.138.227Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.138.228Calculation of average wholesale price of gasoline.138.230Dealer's records.138.240Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements.138.250Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks.138.260Transportation companies' reports.138.270Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due.138.280Payment of tax -- Electronic payment requirements.138.290Civil penalties for violation of KRS 138.240 to 138.260.138.300Duty to make returns, pay tax, and keep and permit examination of records for tax purposes.138.310Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest.138.320Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation.138.321Denial of license due to previous revocation.138.330Dealer's and transporter's financial instrument.138.340Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.138.341Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund.138.342Application for refund -- Investigation and payment -- Effect of false and fraudulent application.138.344Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund.138.345Refund permit required -- Application for.138.346Bond for refund permit -- Amount.138.347Records of dealers and holders of refund permits.138.348Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises.138.349Refund invoices, execution of. (Effective until July 15, 2026)138.351Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds.138.353Assessment for amount erroneously refunded.138.354Revocation of permits and privileges for violations.138.355Proceedings for revocation of license or permit -- Appeal.138.358Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers.138.445Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims.138.446Refund to bus companies, taxicab companies, and senior citizen programs -- Bond -- Application -- Audit. (Effective until August 1, 2026)138.447Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due.138.448Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions.138.450Definitions for KRS 138.455 to 138.470.138.455Construction of KRS 138.450 to 138.470.138.460Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.138.4602Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014.138.4603Determination of motor vehicle retail price for sales on or after July 1, 2014.138.4605Taxes on loaner or rental motor vehicles.138.462Definitions for KRS 138.463 and 138.4631.138.463Collection of U-Drive-It tax. (Effective July 1, 2021)138.4631Estimated 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.138.464Weekly report to department -- Daily deposit in state depository. (Effective until July 15, 2026)138.465Individual seller to deliver registration certificate with assignment form to county clerk.138.470Exemptions from tax. (Effective until January 1, 2028)138.472Definitions for section -- Taxes on motor vehicles provided for sharing or rent.138.475Definitions for section -- Ownership fees for electric vehicles.138.477Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulations. (Effective until August 1, 2026)138.502Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.138.510Taxes 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.138.511Definitions for KRS 138.510 to 138.550.138.513Tax on advance deposit account wagering licensees.138.530Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513.138.540Civil penalties for violation of KRS 138.510 to 138.530.138.550Suspension or revocation of race track license.138.552Definitions -- Tax on sports wagering licensees -- Reporting requirements. (Effective until July 15, 2026)138.655Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14).138.660Motor fuels tax -- Surtax -- Weight distance tax.138.665License for use of public highways -- Exemption.138.675Cancellation of license -- Precipitation of taxes -- Cancellation of bond.138.680Records required to be kept.138.685Quarterly returns to be filed -- Remittance.138.690Computation of tax.138.695Credits for payment of gasoline tax -- Records.138.705Audit of licensee's records -- Erroneous credits -- Refunds.138.710Method of payment of tax.138.715Civil penalties and interest.138.720Prohibited acts.138.725Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.138.727Coordination between Department of Vehicle Regulation and Department of Revenue.138.729Appeal.138.7291Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.138.730Rural co-ops are not exempt from excise taxes.138.810Definitions for KRS 138.820 to 138.860.138.820Imposition of tax -- Rate -- Collection -- Monthly return.138.830Maintenance and retention of records.138.840Audit by department.138.850Monthly payment of tax.138.860Regulations.138.870Definitions for KRS 138.870 to 138.889.138.872Levy of tax on offenders engaging in a taxable activity -- Rates.138.874Taxable activity prohibited unless tax paid -- Purchase of tax indicia.138.876Administration by Department of Revenue -- Authority for administrative regulations.138.878No preclusion from criminal prosecution.138.880Notification 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.138.882Assessments deemed prima facie valid -- Collection.138.884Investigative powers of department.138.885Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.138.886Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred.138.888Collections to be deposited in general fund.138.889Penalties.138.990Penalties.138.991Penalties.138.992Penalty for unauthorized use of gasoline or special fuels.