103 KAR 43:320
Policies and circulars relating to motor fuels taxes
Section 1. The following circular merely restates or summarizes the requirements or provisions of the motor fuel tax statutes of KRS Chapter 138, cited below, and is hereby rescinded and shall be null, void, and unenforceable: Circular 72C142 (revised 10/4/96), relating to dealer nonhighway special fuels use deduction (KRS 138.240(2)(g), 138.340, 138.990(8)).
Section 2. The following circulars are obsolete under the motor fuel tax statutes of KRS Chapter 138 cited below, and are hereby rescinded and shall be null, void, and unenforceable:
(1) 72C051 (revised 10/4/96), relating to motor fuels tax refund invoices and credits to licensed dealers (KRS 138.210(14), 138.341, 138.344(1), 138.348(1), 138.349, 138.445, 138.446, 138.351(1), 138.351(2), and 138.354); and
(2) 72C079 (revised 10/4/96), relating to motor fuels purchases by licensed Kentucky dealers: KRS 138.220, 138.224, 138.250, and 138.270.
Amendment history
(33 Ky.R. 2821; 3161; eff. 5-4-2007; Crt eff. 8-7-2019; Crt eff. 7-9-2026.)
Source: view the official text
In this chapter (6 sections)
- 43:010 · Accountable Losses
- 43:310 · Subjobber issuance of refund invoices
- 43:320 · Policies and circulars relating to motor fuels taxes
- 43:330 · Measurement of compressed natural gas (CNG) and liquefied…
- 43:340E · Excise taxes on gasoline and special fuels; average wholesale…
- 43:341E · Excise taxes on gasoline and special fuels; average wholesale…