Kentucky Code — 37651
Browse 190 sections in division 37651 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 138.010. Repealed, 1958.
- § 138.020. Repealed, 1958.
- § 138.030. Repealed, 1958.
- § 138.040. Repealed, 1958.
- § 138.045. Repealed, 1958.
- § 138.050. Repealed, 1958.
- § 138.060. Repealed, 1958.
- § 138.070. Repealed, 1958.
- § 138.080. Repealed, 1958.
- § 138.090. Repealed, 1952.
- § 138.100. Repealed, 1952.
- § 138.110. Repealed, 1952.
- § 138.120. Repealed, 1952.
- § 138.130. Definitions for KRS 138.130 to 138.205.
- § 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.
- § 138.135. Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailers.
- § 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.
- § 138.143. Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment payments.
- § 138.145. Repealed, 1962.
- § 138.146. Evidence of cigarette tax payments -- Administrative regulation -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely payment.
- § 138.150. Repealed, 1962.
- § 138.155. Payment of tax without affixing evidence to individual packs.
- § 138.160. Repealed, 1962.
- § 138.165. Contraband cigarettes -- Vending machines and motor vehicles -- Seizure -- Sale -- Remission of forfeiture -- Appeal.
- § 138.170. Repealed, 1962.
- § 138.175. Selling contraband cigarettes.
- § 138.180. Repealed, 1962.
- § 138.183. Officer and member liability.
- § 138.185. Civil penalties for violation of KRS 138.130 to 138.205.
- § 138.190. Repealed, 1962.
- § 138.195. License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of license.
- § 138.197. Publication of licensed distributors on department's Web site.
- § 138.200. Repealed, 1962.
- § 138.205. Prohibited acts by licensees and manufacturers -- Acting without license.
- § 138.207. Repealed, 2005.
- § 138.208. Replacement tax -- Total tax for school districts, fire districts, and emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulations.
- § 138.210. Definitions for KRS 138.210 to 138.448.
- § 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.
- § 138.221. Repealed, 1990.
- § 138.222. Repealed, 1990.
- § 138.223. Repealed, 1986.
- § 138.224. Presumption of taxability.
- § 138.225. Repealed, 1984.
- § 138.226. Department of Revenue to administer gasoline and special fuel taxes.
- § 138.227. Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreements.
- § 138.228. Calculation of average wholesale price of gasoline.
- § 138.230. Dealer's records.
- § 138.240. Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements.
- § 138.250. Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks.
- § 138.260. Transportation companies' reports.
- § 138.270. Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when due.
- § 138.280. Payment of tax -- Electronic payment requirements.
- § 138.290. Civil penalties for violation of KRS 138.240 to 138.260.
- § 138.300. Duty to make returns, pay tax, and keep and permit examination of records for tax purposes.
- § 138.310. Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interest.
- § 138.320. Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocation.
- § 138.321. Denial of license due to previous revocation.
- § 138.330. Dealer's and transporter's financial instrument.
- § 138.340. Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellation.
- § 138.341. Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refund.
- § 138.342. Application for refund -- Investigation and payment -- Effect of false and fraudulent application.
- § 138.343. Repealed, 1988.
- § 138.344. Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund.
- § 138.345. Refund permit required -- Application for.
- § 138.346. Bond for refund permit -- Amount.
- § 138.347. Records of dealers and holders of refund permits.
- § 138.348. Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premises.
- § 138.349. Refund invoices, execution of.
- § 138.350. Renumbered as KRS 138.359.
- § 138.351. Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refunds.
- § 138.352. Repealed, 1964.
- § 138.353. Assessment for amount erroneously refunded.
- § 138.354. Revocation of permits and privileges for violations.
- § 138.355. Proceedings for revocation of license or permit -- Appeal.
- § 138.356. Repealed, 1950.
- § 138.357. Repealed, 1968.
- § 138.358. Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealers.
- § 138.359. Repealed, 1952.
- § 138.360. Repealed, 1952.
- § 138.370. Repealed, 1952.
- § 138.380. Repealed, 1952.
- § 138.390. Repealed, 1952.
- § 138.400. Repealed, 1952.
- § 138.410. Repealed, 1952.
- § 138.420. Repealed, 1952.
- § 138.430. Repealed, 1952.
- § 138.440. Repealed, 1952.
- § 138.445. Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claims.
- § 138.446. Refund to bus companies and senior citizen programs -- Bond -- Application -- Audit.
- § 138.447. Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax due.
- § 138.448. Liability of officers of business organizations for gasoline and special fuels tax -- Exemptions.
- § 138.450. Definitions for KRS 138.455 to 138.470.
- § 138.455. Construction of KRS 138.450 to 138.470.
- § 138.460. Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.
- § 138.4602. Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014.
- § 138.4603. Determination of motor vehicle retail price for sales on or after July 1, 2014.
- § 138.4605. Taxes on loaner or rental motor vehicles.
- § 138.462. Definitions for KRS 138.463 and 138.4631.
- § 138.463. Collection of U-Drive-It tax.
- § 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.
- § 138.464. Weekly report to department -- Daily deposit in state depository.
- § 138.465. Individual seller to deliver registration certificate with assignment form to county clerk.
- § 138.470. Exemptions from tax. (Effective until January 1, 2028)
- § 138.470. Exemptions from tax. (Effective January 1, 2028)
- § 138.472. Definitions for section -- Taxes on motor vehicles provided for sharing or rent.
- § 138.475. Definitions for section -- Ownership fees for electric vehicles.
- § 138.477. Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulations.
- § 138.480. Repealed, 2022.
- § 138.490. Repealed, 2022.
- § 138.500. Repealed, 2006.
- § 138.502. Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penalty.
- § 138.505. Fantasy contest tax -- Definitions for section. (Effective January 1, 2027)
- § 138.506. Prediction market tax -- Definitions for section. (Effective January 1, 2027)
- § 138.507. Liability for fantasy contest and prediction market taxes. (Effective January 1, 2027)
- § 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.
- § 138.511. Definitions for KRS 138.510 to 138.550.
- § 138.512. Repealed, 1958.
- § 138.513. Tax on advance deposit account wagering licensees.
- § 138.515. Renumbered as KRS 230.3615.
- § 138.520. Repealed, 1954
- § 138.530. Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513.
- § 138.540. Civil penalties for violation of KRS 138.510 to 138.530.
- § 138.550. Suspension or revocation of race track license.
- § 138.552. Definitions -- Taxes on sports wagering and fixed-odds wagering licensees -- Reporting requirements.
- § 138.553. Repealed, 1964.
- § 138.556. Repealed, 1964.
- § 138.560. Repealed, 1988.
- § 138.565. Repealed, 1988.
- § 138.570. Repealed, 1988.
- § 138.575. Repealed, 1988.
- § 138.580. Repealed, 1988.
- § 138.585. Repealed, 1988.
- § 138.590. Repealed, 1988.
- § 138.591. Repealed, 1988.
- § 138.595. Repealed, 1962.
- § 138.600. Repealed, 1958.
- § 138.605. Repealed, 1956.
- § 138.610. Repealed, 1956.
- § 138.615. Repealed, 1988.
- § 138.620. Repealed, 1988.
- § 138.625. Repealed, 1988.
- § 138.630. Repealed, 1988.
- § 138.640. Repealed, 1988.
- § 138.645. Repealed, 1988.
- § 138.650. Repealed, 1956.
- § 138.655. Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14).
- § 138.660. Motor fuels tax -- Surtax -- Weight distance tax.
- § 138.6601. Repealed, 1996.
- § 138.661. Repealed, 1987.
- § 138.662. Renumbered as KRS 138.446.
- § 138.665. License for use of public highways -- Exemption.
- § 138.670. Repealed, 2018.
- § 138.675. Cancellation of license -- Precipitation of taxes -- Cancellation of bond.
- § 138.680. Records required to be kept.
- § 138.685. Quarterly returns to be filed -- Remittance.
- § 138.690. Computation of tax.
- § 138.695. Credits for payment of gasoline tax -- Records.
- § 138.700. Repealed, 1956.
- § 138.705. Audit of licensee's records -- Erroneous credits -- Refunds.
- § 138.710. Method of payment of tax.
- § 138.715. Civil penalties and interest.
- § 138.720. Prohibited acts.
- § 138.725. Administration by Department of Vehicle Regulation -- Reciprocity in furnishing information.
- § 138.727. Coordination between Department of Vehicle Regulation and Department of Revenue.
- § 138.729. Appeal.
- § 138.7291. Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes.
- § 138.730. Rural co-ops are not exempt from excise taxes.
- § 138.750. Renumbered as KRS 138.225.
- § 138.755. Repealed, 1986.
- § 138.810. Definitions for KRS 138.820 to 138.860.
- § 138.820. Imposition of tax -- Rate -- Collection -- Monthly return.
- § 138.830. Maintenance and retention of records.
- § 138.840. Audit by department.
- § 138.850. Monthly payment of tax.
- § 138.860. Regulations.
- § 138.870. Definitions for KRS 138.870 to 138.889.
- § 138.872. Levy of tax on offenders engaging in a taxable activity -- Rates.
- § 138.874. Taxable activity prohibited unless tax paid -- Purchase of tax indicia.
- § 138.876. Administration by Department of Revenue -- Authority for administrative regulations.
- § 138.878. No preclusion from criminal prosecution.
- § 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.
- § 138.882. Assessments deemed prima facie valid -- Collection.
- § 138.884. Investigative powers of department.
- § 138.885. Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889.
- § 138.886. Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barred.
- § 138.888. Collections to be deposited in general fund.
- § 138.889. Penalties.
- § 138.990. Penalties.
- § 138.991. Penalties.
- § 138.992. Penalty for unauthorized use of gasoline or special fuels.