EXCISE TAXES
KRS tit. XI, ch. 138
in effectContents
section138.010. Repealed, 1958section138.020. Repealed, 1958section138.030. Repealed, 1958section138.040. Repealed, 1958section138.045. Repealed, 1958section138.050. Repealed, 1958section138.060. Repealed, 1958section138.070. Repealed, 1958section138.080. Repealed, 1958section138.090. Repealed, 1952section138.100. Repealed, 1952section138.110. Repealed, 1952section138.120. Repealed, 1952section138.130. Definitions for KRS 138.130 to 138.205section138.132. Contraband products -- Property used in substantial connection with knowing violation of KRS 138.130 to 138.205 -- Seizure -- Sale -- Remission of forfeiture -- Appealsection138.135. Manufacturers to report all shipments into or within state -- Records to be kept by licensed distributors, retail distributors, and retailerssection138.140. 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 productsection138.143. Floor stocks tax on cigarettes, snuff, and other tobacco products -- Rates -- Required returns -- Installment paymentssection138.145. Repealed, 1962section138.146. Evidence of cigarette tax payments -- Administrative regulation -- When payment for units of cigarette tax evidence shall be made -- Consequence of failure to make timely paymentsection138.150. Repealed, 1962section138.155. Payment of tax without affixing evidence to individual packssection138.160. Repealed, 1962section138.165. Contraband cigarettes -- Vending machines and motor vehicles -- Seizure - - Sale -- Remission of forfeiture -- Appealsection138.170. Repealed, 1962section138.175. Selling contraband cigarettessection138.180. Repealed, 1962section138.183. Officer and member liabilitysection138.185. Civil penalties for violation of KRS 138.130 to 138.205section138.190. Repealed, 1962section138.195. License required for various dealers -- Fees -- Revocation of licenses -- Appeals -- Records -- Reports -- Administrative regulations -- Tax returns -- Grounds for denial of licensesection138.197. Publication of licensed distributors on department's Web sitesection138.200. Repealed, 1962section138.205. Prohibited acts by licensees and manufacturers -- Acting without licensesection138.207. Repealed, 2005section138.208. Replacement tax -- Total tax for school districts, fire districts, and emergency service boards -- Annual assessment -- Reduction -- Distribution -- Administrative regulationssection138.210. Definitions for KRS 138.210 to 138.448section138.220. 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 yearsection138.221. Repealed, 1990section138.222. Repealed, 1990section138.223. Repealed, 1986section138.224. Presumption of taxabilitysection138.225. Repealed, 1984section138.226. Department of Revenue to administer gasoline and special fuel taxessection138.227. Authorization for entry into International Fuel Tax Agreement or certain other cooperative compacts or agreementssection138.228. Calculation of average wholesale price of gasolinesection138.230. Dealer's recordssection138.240. Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirementssection138.250. Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tankssection138.260. Transportation companies' reportssection138.270. Computation of gasoline and special fuels tax and supplemental highway user motor fuel tax -- Monthly reports, when duesection138.280. Payment of tax -- Electronic payment requirementssection138.290. Civil penalties for violation of KRS 138.240 to 138.260section138.300. Duty to make returns, pay tax, and keep and permit examination of records for tax purposessection138.310. Dealer's or transporter's license required -- Display on motor vehicle -- Civil penalties and interestsection138.320. Procurement of dealer's or transporter's license -- Grounds for refusal -- Nonassignability -- Records -- Suspension or revocationsection138.321. Denial of license due to previous revocationsection138.330. Dealer's and transporter's financial instrumentsection138.340. Revocation of dealer's or transporter's license -- Notice -- Hearing -- Appeal -- Cancellationsection138.341. Refund of tax on fuel used in aircraft -- Bond -- Assignment of right to receive refundsection138.342. Application for refund -- Investigation and payment -- Effect of false and fraudulent applicationsection138.343. Repealed, 1988section138.344. Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refundsection138.345. Refund permit required -- Application forsection138.346. Bond for refund permit -- Amountsection138.347. Records of dealers and holders of refund permitssection138.348. Identification of refund gasoline or special fuel -- Refund permit for portable facility -- Records of refund permit holder -- Inspection of premisessection138.349. Refund invoices, execution ofsection138.350. Renumbered as KRS 138.359section138.351. Refund invoices, form, executor -- Application for grant of refund -- Right to refund not assignable -- Interest on refundssection138.352. Repealed, 1964section138.353. Assessment for amount erroneously refundedsection138.354. Revocation of permits and privileges for violationssection138.355. Proceedings for revocation of license or permit -- Appealsection138.356. Repealed, 1950section138.357. Repealed, 1968section138.358. Home heating, agricultural, nonprofit, governmental, or nonhighway purposes gasoline or special fuels credit to dealerssection138.359. Repealed, 1952section138.360. Repealed, 1952section138.370. Repealed, 1952section138.380. Repealed, 1952section138.390. Repealed, 1952section138.400. Repealed, 1952section138.410. Repealed, 1952section138.420. Repealed, 1952section138.430. Repealed, 1952section138.440. Repealed, 1952section138.445. Refund of tax paid on fuels used in operation of watercraft -- Filing of refund claimssection138.446. Refund to bus companies and senior citizen programs -- Bond -- Application -- Auditsection138.447. Election for exemption from KRS 138.330 -- Filing of financial instrument -- Certification of amount of gasoline and special fuels tax duesection138.448. Liability of officers of business organizations for gasoline and special fuels tax -- Exemptionssection138.450. Definitions for KRS 138.455 to 138.470section138.455. Construction of KRS 138.450 to 138.470section138.460. Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refundssection138.462. Definitions for KRS 138.463 and 138.4631section138.463. Collection of U-Drive-It tax. (Effective July 1, 2021)section138.464. Weekly report to department -- Daily deposit in state depositorysection138.465. Individual seller to deliver registration certificate with assignment form to county clerksection138.470. Exemptions from tax. (Effective until January 1, 2028)section138.472. Definitions for section -- Taxes on motor vehicles provided for sharing or rentsection138.475. Definitions for section -- Ownership fees for electric vehiclessection138.477. Definitions for section -- Taxes on electric vehicle power -- Imposition -- Collection -- Penalties -- Administrative regulationssection138.480. Repealed, 2022section138.490. Repealed, 2022section138.500. Repealed, 2006section138.502. Prohibition on the sale, delivery, provision, or use of untaxed or dyed diesel fuel -- Exceptions -- Civil penaltysection138.505. Fantasy contest tax -- Definitions for section. (Effective January 1, 2027)section138.506. Prediction market tax -- Definitions for section. (Effective January 1, 2027)section138.507. Liability for fantasy contest and prediction market taxes. (Effective January 1, 2027)section138.510. 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 eventsection138.511. Definitions for KRS 138.510 to 138.550section138.512. Repealed, 1958section138.513. Tax on advance deposit account wagering licenseessection138.515. Renumbered as KRS 230.3615section138.520. Repealed, 1954section138.530. Administration and collection of tax -- Remittances -- Reports -- Books -- Records -- Distribution of tax revenue generated under KRS 138.513section138.540. Civil penalties for violation of KRS 138.510 to 138.530section138.550. Suspension or revocation of race track licensesection138.552. Definitions -- Taxes on sports wagering and fixed-odds wagering licensees - - Reporting requirementssection138.553. Repealed, 1964section138.556. Repealed, 1964section138.560. Repealed, 1988section138.565. Repealed, 1988section138.570. Repealed, 1988section138.575. Repealed, 1988section138.580. Repealed, 1988section138.585. Repealed, 1988section138.590. Repealed, 1988section138.591. Repealed, 1988section138.595. Repealed, 1962section138.600. Repealed, 1958section138.605. Repealed, 1956section138.610. Repealed, 1956section138.615. Repealed, 1988section138.620. Repealed, 1988section138.625. Repealed, 1988section138.630. Repealed, 1988section138.640. Repealed, 1988section138.645. Repealed, 1988section138.650. Repealed, 1956section138.655. Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14)section138.660. Motor fuels tax -- Surtax -- Weight distance taxsection138.661. Repealed, 1987section138.662. Renumbered as KRS 138.446section138.665. License for use of public highways -- Exemptionsection138.670. Repealed, 2018section138.675. Cancellation of license -- Precipitation of taxes -- Cancellation of bondsection138.680. Records required to be keptsection138.685. Quarterly returns to be filed -- Remittancesection138.690. Computation of taxsection138.695. Credits for payment of gasoline tax -- Recordssection138.700. Repealed, 1956section138.705. Audit of licensee's records -- Erroneous credits -- Refundssection138.710. Method of payment of taxsection138.715. Civil penalties and interestsection138.720. Prohibited actssection138.725. Administration by Department of Vehicle Regulation -- Reciprocity in furnishing informationsection138.727. Coordination between Department of Vehicle Regulation and Department of Revenuesection138.729. Appealsection138.730. Rural co-ops are not exempt from excise taxessection138.750. Renumbered as KRS 138.225section138.755. Repealed, 1986section138.810. Definitions for KRS 138.820 to 138.860section138.820. Imposition of tax -- Rate -- Collection -- Monthly returnsection138.830. Maintenance and retention of recordssection138.840. Audit by departmentsection138.850. Monthly payment of taxsection138.860. Regulationssection138.870. Definitions for KRS 138.870 to 138.889section138.872. Levy of tax on offenders engaging in a taxable activity -- Ratessection138.874. Taxable activity prohibited unless tax paid -- Purchase of tax indiciasection138.876. Administration by Department of Revenue -- Authority for administrative regulationssection138.878. No preclusion from criminal prosecutionsection138.880. 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 liensection138.882. Assessments deemed prima facie valid -- Collectionsection138.884. Investigative powers of departmentsection138.885. Personal and individual liability of officers of corporation subject to KRS 138.870 to 138.889section138.886. Prohibition against use of information in criminal cases -- Penalty -- Publication of statistics not barredsection138.888. Collections to be deposited in general fundsection138.889. Penaltiessection138.990. Penaltiessection138.991. Penaltiessection138.992. Penalty for unauthorized use of gasoline or special fuelssection138.4602. Determination of motor vehicle retail price for sales on or after September 1, 2009, and before July 1, 2014section138.4603. Determination of motor vehicle retail price for sales on or after July 1, 2014section138.4605. Taxes on loaner or rental motor vehiclessection138.4631. 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 taxsection138.6601. Repealed, 1996section138.7291. Transportation Cabinet authorized to order agreements relating to collection of motor fuel taxes
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=37651Fetched: 10/20/2026