103 KAR 43:330
Measurement of compressed natural gas (CNG) and liquefied natural gas (LNG) in gallons
Section 1. Definitions.
(1) "Compressed natural gas" means natural gas compressed into high pressure fuel cylinders capable of being used to operate or propel any vehicle on public roadways.
(2) "Liquefied natural gas" means natural gas that has been converted to liquid form for ease of storage or transport.
(3) "Special fuels" is defined by KRS 138.210(18).
Section 2. "Special Fuels" shall include compressed natural gas and liquefied natural gas.
Section 3. Conversion Method.
(1) For purposes of reporting the number of gallons subject to the tax imposed by KRS 138.220 as required by KRS 138.250, every special fuels dealer shall convert compressed natural gas or liquefied natural gas into gallons.
(2) The conversion rate for compressed natural gas shall be 5.66 pounds or 126.67 cubic feet of compressed natural gas to one (1) gallon of special fuels.
(3) The conversion rate for liquefied natural gas shall be 6.06 pounds of liquefied natural gas to one (1) gallon of special fuels.
Amendment history
(33 Ky.R. 2823; 3161; eff. 5-4-2007; 40 Ky.R. 2589; 41 Ky.R. 12; eff. 8-1-2014; TAm eff. 6-28-2016; 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…