KRS 138.224 — Presumption of taxability

It shall be presumed that all untaxed motor fuels are subject to the tax levied under KRS
138.220 unless the contrary is established pursuant to KRS 138.210 to 138.448 or
administrative regulations promulgated thereunder by the department. The tax shall be
paid by the licensed dealer to the department. The burden of proving that any motor fuel
is not subject to tax shall be upon the dealer or any person who imports, causes to be
imported, receives, uses, sells, stores, or possesses untaxed motor fuel in thi s state. Any
dealer or other person who imports, causes to be imported, receives, uses, sells, stores, or
possesses untaxed motor fuels but fails to comply with all statutory and regulatory
restrictions applicable to the fuel shall be jointly and severally liable for payment of the
tax due on the fuel. A person's liability shall not be extinguished until the tax due has
been paid to the department.