Kentucky
Chapter 138 — Excise taxes
142 entries
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138.010 Repealed, 1958.
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138.020 Repealed, 1958.
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138.030 Repealed, 1958.
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138.040 Repealed, 1958.
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138.045 Repealed, 1958.
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138.050 Repealed, 1958.
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138.060 Repealed, 1958.
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138.070 Repealed, 1958.
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138.080 Repealed, 1958.
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138.090 Repealed, 1952.
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138.100 Repealed, 1952.
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138.110 Repealed, 1952.
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138.120 Repealed, 1952.
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138.130 Definitions for KRS 138.130 to 138.205.
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138.145 Repealed, 1962.
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138.150 Repealed, 1962.
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138.155 Payment of tax without affixing evidence to individual packs.
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138.160 Repealed, 1962.
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138.170 Repealed, 1962.
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138.175 Selling contraband cigarettes.
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138.180 Repealed, 1962.
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138.183 Officer and member liability.
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138.185 Civil penalties for violation of KRS 138.130 to 138.205.
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138.190 Repealed, 1962.
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138.197 Publication of licensed distributors on department's Web site.
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138.200 Repealed, 1962.
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138.205 Prohibited acts by licensees and manufacturers -- Acting without license.
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138.207 Repealed, 2005.
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138.210 Definitions for KRS 138.220 to 138.446.
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138.221 Repealed, 1990.
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138.222 Repealed, 1990.
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138.223 Repealed, 1986.
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138.224 Presumption of taxability.
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138.225 Repealed, 1984.
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138.226 Department of Revenue to administer gasoline and special fuel taxes.
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138.228 Calculation of average wholesale price of gasoline.
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138.230 Dealer's records.
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138.260 Transportation companies' reports.
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138.280 Payment of tax -- Electronic payment requirements.
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138.290 Civil penalties for violation of KRS 138.240 to 138.260.
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138.321 Denial of license due to previous revocation.
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138.330 Dealer's and transporter's financial instrument.
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138.343 Repealed, 1988.
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138.345 Refund permit required -- Application for.
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138.346 Bond for refund permit -- Amount.
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138.347 Records of dealers and holders of refund permits.
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138.349 Refund invoices, execution of.
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138.350 Renumbered as KRS 138.359.
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138.352 Repealed, 1964.
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138.353 Assessment for amount erroneously refunded.
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138.354 Revocation of permits and privileges for violations.
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138.355 Proceedings for revocation of license or permit -- Appeal.
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138.356 Repealed, 1950.
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138.357 Repealed, 1968.
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138.359 Repealed, 1952.
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138.360 Repealed, 1952.
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138.370 Repealed, 1952.
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138.380 Repealed, 1952.
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138.390 Repealed, 1952.
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138.400 Repealed, 1952.
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138.410 Repealed, 1952.
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138.420 Repealed, 1952.
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138.430 Repealed, 1952.
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138.440 Repealed, 1952.
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138.450 Definitions for KRS 138.455 to 138.470.
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138.455 Construction of KRS 138.450 to 138.470.
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138.460 Motor vehicle usage tax -- Imposition -- Rate -- Collection -- Refunds.
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138.462 Definitions for KRS 138.463 and 138.4631.
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138.463 Collection of U-Drive-It tax.
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138.464 Weekly report to department -- Daily deposit in state depository.
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138.470 Exemptions from tax.
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138.475 Definitions for section -- Ownership fees for electric vehicles.
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138.480 Repealed, 2022.
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138.490 Repealed, 2022.
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138.500 Repealed, 2006.
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138.511 Definitions for KRS 138.510 to 138.550.
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138.512 Repealed, 1958.
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138.513 Tax on advance deposit account wagering licensees.
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138.515 Renumbered as KRS 230.3615.
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138.540 Civil penalties for violation of KRS 138.510 to 138.530.
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138.550 Suspension or revocation of race track license.
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138.552 Definitions -- Tax on sports wagering licensees -- Reporting requirements.
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138.553 Repealed, 1964.
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138.556 Repealed, 1964.
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138.560 Repealed, 1988.
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138.565 Repealed, 1988.
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138.570 Repealed, 1988.
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138.575 Repealed, 1988.
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138.580 Repealed, 1988.
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138.585 Repealed, 1988.
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138.590 Repealed, 1988.
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138.591 Repealed, 1988.
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138.595 Repealed, 1962.
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138.600 Repealed, 1958.
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138.605 Repealed, 1956.
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138.610 Repealed, 1956.
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138.615 Repealed, 1988.
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138.620 Repealed, 1988.
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138.625 Repealed, 1988.
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138.630 Repealed, 1988.
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138.640 Repealed, 1988.
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138.645 Repealed, 1988.
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138.650 Repealed, 1956.
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138.655 Definitions for KRS 138.660 to 138.7291 and 138.990(13) and (14).
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138.660 Motor fuels tax -- Surtax -- Weight distance tax.
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138.661 Repealed, 1987.
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138.662 Renumbered as KRS 138.446.
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138.665 License for use of public highways -- Exemption.
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138.670 Repealed, 2018.
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138.675 Cancellation of license -- Precipitation of taxes -- Cancellation of bond.
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138.680 Records required to be kept.
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138.685 Quarterly returns to be filed -- Remittance.
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138.690 Computation of tax.
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138.695 Credits for payment of gasoline tax -- Records.
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138.700 Repealed, 1956.
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138.705 Audit of licensee's records -- Erroneous credits -- Refunds.
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138.710 Method of payment of tax.
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138.715 Civil penalties and interest.
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138.720 Prohibited acts.
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138.729 Appeal.
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138.730 Rural co-ops are not exempt from excise taxes.
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138.750 Renumbered as KRS 138.225.
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138.755 Repealed, 1986.
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138.810 Definitions for KRS 138.820 to 138.860.
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138.820 Imposition of tax -- Rate -- Collection -- Monthly return.
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138.830 Maintenance and retention of records.
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138.840 Audit by department.
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138.850 Monthly payment of tax.
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138.860 Regulations.
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138.870 Definitions for KRS 138.870 to 138.889.
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138.872 Levy of tax on offenders engaging in a taxable activity -- Rates.
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138.874 Taxable activity prohibited unless tax paid -- Purchase of tax indicia.
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138.878 No preclusion from criminal prosecution.
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138.882 Assessments deemed prima facie valid -- Collection.
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138.884 Investigative powers of department.
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138.888 Collections to be deposited in general fund.
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138.889 Penalties.
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138.990 Penalties.
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138.991 Penalties.
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138.992 Penalty for unauthorized use of gasoline or special fuels.
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138.4605 Taxes on loaner or rental motor vehicles.
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138.6601 Repealed, 1996.