Subjobber issuance of refund invoices

Section 1. Definitions.

(1) "Authorized subjobber agent" means any person who, pursuant to a written contract, purchases gasoline or special fuels exclusively from a single dealer licensed under KRS 138.310 and 138.320 and, subject to the licensed dealer's control and consent, sells the gasoline or special fuels so purchased to others by the authority and on the account of the licensed dealer to whom an accounting of the sales is regularly made.

(2) "Gasoline dealer" or "special fuels dealer" is defined by KRS 138.210(6).

(3) "Gasoline" is defined by KRS 138.210(11).

(4) "Special fuels" is defined by KRS 138.210(18).

Section 2. An authorized subjobber agent shall be subject to the same statutory and regulatory requirements as a licensed dealer with respect to the execution of a gasoline or special fuel refund invoice, or the allowance of credit in lieu of the tax refund procedure pursuant to KRS 138.349.