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Code · Kentucky · Chapter 234 — Liquefied petroleum gas and other flammable liquids

234.321 Collection of excise tax on liquefied petroleum gas -- Exemptions.

86 words·~1 min read·/ky/chapter-234/234-321

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The tax imposed by KRS 234.320 shall not be collected when the liquefied
petroleum gas sold by the dealer is used to propel motor vehicles on the public
highways, either within or without this state, when the motor vehicles using the
liquefied petroleum gas are equipped with carburetion systems approved by the
Energy and Environment Cabinet or a fuel system that meets federal vehicle safety
standards contained in 49 C.F.R. pt. 571.
(2)The Energy and Environment Cabinet shall establish emission standards for
carburetion systems.
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