KRS 138.210 — Definitions for KRS 138.220 to 138.446

As used in KRS 138.220 to 138.446, unless the context requires otherwise:
(1) "Accountable loss" means loss or destruction of "received" gasoline or special fuel
through wrecking of transportation conveyance, explosion, fire, flood or other
casualty loss, or contaminated and returned to storage. The loss shall be reported
within thirty (30) days after discovery of the loss to the department in a manner and
form prescribed by the department, supported by proper evidence which in the sole
judgment of the depa rtment substantiates the alleged loss or contamination and
which is confirmed in writing to the reporting dealer by the department. The
department may make any investigation deemed necessary to establish the bona fide
claim of the loss;
(2) "Agricultural p urposes" means purposes directly related to the production of
agricultural commodities and the conducting of ordinary activities on the farm;
(3) "Annual survey value" means the average of the quarterly survey values for a fiscal
year, as determined by the department, based upon surveys taken during the first
month of each quarter of the fiscal year;
(4) "Average wholesale price" means the weighted average per gallon wholesale price
of gasoline, based on the quarterly survey value as determined by the depar tment,
and as adjusted by KRS 138.228;
(5) "Bulk storage facility" means gasoline or special fuels storage facilities of not less
than twenty thousand (20,000) gallons owned or operated at one (1) location by a
single owner or operator for the purpose of s toring gasoline or special fuels for
resale or delivery to retail outlets or consumers;
(6) "Dealer" means any person who is:
(a) Regularly engaged in the business of refining, producing, distilling,
manufacturing, blending, or compounding gasoline or spec ial fuels in this
state;
(b) Regularly importing gasoline or special fuel, upon which no tax has been paid,
into this state for distribution in bulk to others;
(c) Distributing gasoline from bulk storage in this state;
(d) Regularly engaged in the business of distributing gasoline or special fuels
from bulk storage facilities primarily to others in arm's-length transactions;
(e) In the case of gasoline, receiving or accepting delivery within this state of
gasoline for resale within this state in amounts of not less than an average of
one hundred thousand (100,000) gallons per month during any prior
consecutive twelve (12) months' period, when in the opinion of the
department, the person has sufficient financial rating and reputation to justify
the conclusion that he or she will pay all taxes and comply with all other
obligations imposed upon a dealer; or
(f) Regularly exporting gasoline or special fuels;
(7) "Department" means the Department of Revenue;
(8) "Diesel fuel" means any liquid other than gasoline that, without further processing
or blending, is suitable for use as a fuel in a diesel powered highway vehicle. Diesel
fuel does not include unblended kerosene, No. 5, and No. 6 fuel oil as described in
ASTM specification D 396 or F-76 Fuel Naval Distillate MILL-F-166884;
(9) "Dyed diesel fuel" means diesel fuel that is required to be dyed under United States
Environmental Protection Agency rules for high sulfur diesel fuel, or is dyed under
the Internal R evenue Service rules for low sulfur fuel, or pursuant to any other
requirements subsequently set by the United States Environmental Protection
Agency or the Internal Revenue Service;
(10) "Financial instrument" means a bond issued by a corporation authoriz ed to do
business in Kentucky, a line of credit, or an account with a financial institution
maintaining a compensating balance;
(11) "Gasoline" means all liquid fuels, including liquids ordinarily, practically, and
commercially usable in internal combustio n engines for the generation of power,
and all distillates of and condensates from petroleum, natural gas, coal, coal tar,
vegetable ferments, and all other products so usable which are produced, blended,
or compounded for the purpose of operating motor ve hicles, showing a flash point
of 110 degrees Fahrenheit or below, using the Eliott Closed Cup Test, or when
tested in a manner approved by the United States Bureau of Mines, are prima facie
commercially usable in internal combustion engines. The term "gaso line" as used
herein shall include casing head, absorption, natural gasoline, and condensates when
used without blending as a motor fuel, sold for use in motors direct, or sold to those
who blend for their own use, but shall not include: propane, butane, o r other
liquefied petroleum gases, kerosene, cleaner solvent, fuel oil, diesel fuel, crude oil
or casing head, absorption, natural gasoline and condensates when sold to be
blended or compounded with other less volatile liquids in the manufacture of
commercial gasoline for motor fuel, industrial naphthas, rubber solvents, Stoddard
solvent, mineral spirits, VM and P & naphthas, turpentine substitutes, pentane,
hexane, heptane, octane, benzene, benzine, xylol, toluol, aromatic petroleum
solvents, alcohol, and liquefied gases which would not exist as liquids at a
temperature of sixty (60) degrees Fahrenheit and a pressure of 14.7 pounds per
square inch absolute, unless the products are used wholly or in combination with
gasoline as a motor fuel;
(12) "Motor vehicle" means any vehicle, machine, or mechanical contrivance propelled
by an internal combustion engine and licensed for operation and operated upon the
public highways and any trailer or semitrailer attached to or having its front end
supported by the motor vehicles;
(13) "Public highways" means every way or place generally open to the use of the public
as a matter or right for the purpose of vehicular travel, notwithstanding that they
may be temporarily closed or travel thereon restricted for the purpose of
construction, maintenance, repair, or reconstruction;
(14) (a) "Quarterly survey value" means a value determined by the department for each
calendar quarter of the weighted average per gallon wholesale price of
gasoline, determined from information availa ble through independent
statistical surveys of gasoline prices or, if requested, from information
furnished by licensed gasoline dealers. The department shall determine, within
twenty (20) days following the end of the first month of each calendar quarter,
the weighted average of per gallon wholesale selling prices of gasoline for the
previous month. That value shall be the quarterly survey value for the
beginning of the following calendar quarter.
(b) "Quarterly survey value" shall be determined exclusive of any federal gasoline
tax and any fee on imported oil imposed by the Congress of the United States;
(15) "Received" or "received gasoline" or "received special fuels" shall have the
following meanings:
(a) Gasoline and special fuels produced, manufacture d, or compounded at any
refinery in this state or acquired by any dealer and delivered into or stored in
refinery, marine, or pipeline terminal storage facilities in this state shall be
deemed to be received when it has been loaded for bulk delivery into tank cars
or tank trucks consigned to destinations within this state. For the purpose of
the proper administration of this chapter and to prevent the evasion of the tax
and to enforce the duty of the dealer to collect the tax, it shall be presumed
that all gasoline and special fuel loaded by any licensed dealer within this state
into tank cars or tank trucks is consigned to destinations within this state,
unless the contrary is established by the dealer, pursuant to administrative
regulations prescribed by the department; and
(b) Gasoline and special fuels acquired by any dealer in this state, and not
delivered into refinery, marine, or pipeline terminal storage facilities, shall be
deemed to be received when it has been placed into storage tanks or other
containers for use or subject to withdrawal for use, delivery, sale, or other
distribution. Dealers may sell gasoline or special fuels to licensed bonded
dealers in this state in transport truckload, carload, or cargo lots, withdrawing
it from refinery, marin e, pipeline terminal, or bulk storage tanks, without
paying the tax. In these instances, the licensed bonded dealer purchasing the
gasoline or special fuels shall be deemed to have received that fuel at the time
of withdrawal from the seller's storage faci lity and shall be responsible to the
state for the payment of the tax thereon;
(16) "Refinery" means any place where gasoline or special fuel is refined, manufactured,
compounded, or otherwise prepared for use;
(17) "Retail filling station" means any place accessible to general public vehicular traffic
where gasoline or special fuel is or may be placed into the fuel supply tank of a
licensed motor vehicle;
(18) "Special fuels" means and includes all combustible gases and liquids capable of
being used for th e generation of power in an internal combustion engine to propel
vehicles of any kind upon the public highways, including diesel fuel, and dyed
diesel fuel used exclusively for nonhighway purposes in off-highway equipment and
in nonlicensed motor vehicles, except that it does not include gasoline, aviation jet
fuel, kerosene unless used wholly or in combination with special fuel as a motor
fuel, or liquefied petroleum gas as defined in KRS 234.100;
(19) "Storage" means all gasoline and special fuels produce d, refined, distilled,
manufactured, blended, or compounded and stored at a refinery storage or delivered
by boat at a marine terminal for storage, or delivered by pipeline at a pipeline
terminal, delivery station, or tank farm for storage;
(20) "Transporter" means any person who transports gasoline or special fuels on which
the tax has not been paid or assumed; and
(21) "Wholesale floor price" means:
(a) Prior to April 1, 2015, one dollar and seventy -eight and six -tenths cents
($1.786) per gallon; and
(b) On and after April 1, 2015, two dollars and seventeen and seven -tenths cents
($2.177) per gallon.