KRS 137.130 — Transporters of crude petroleum must report and register

(1) Every person engaged in the transportation of crude petroleum in this state from
receptacles located at the place of production in this state shall be considered a
transporter of crude petroleum. Every transporter of crude petroleum shall make a
verified r eport to the Department of Revenue by the twentieth day of the month
succeeding each month in which crude petroleum is so received for transportation,
showing the quantity of each kind or quality of crude petroleum so received from
each county in this stat e and the market value of the crude petroleum on the first
business day after the tenth day of the month in which the report is made. The report
shall show any sales of crude petroleum so received, the quantity of crude
petroleum in each sale, the date of each sale, and the market price of the crude
petroleum on each date of sale for the preceding month. This report shall be made
upon blanks furnished and prescribed by the department. The department may
require additional reports from time to time, on blank s prepared by it, from all
producers and transporters of crude petroleum.
(2) Every person required to report under subsection (1) of this section shall register as
a transporter of crude petroleum in the office of the county clerk in each county in
which such business is carried on by him, in a book which the department shall
provide, showing the name, residence and place of business of the transporter. The
county clerk shall immediately certify to the department a copy of each registration
as made.