KRS 138.240 — Dealer's reports of gasoline and special fuels received and sold -- Electronic reporting requirements

(1) Every gasoline dealer and every special fuel dealer shall, by the twenty -fifth day of
each month, transmit to the department reports on the form s the department may
prescribe, of the total number of gallons of gasoline and special fuel received in this
state during the next preceding calendar month. This report shall include the
following information:
(a) An itemized statement of the number of gal lons received that have been
produced, refined, manufactured, or compounded by the dealer in this state
during the next preceding calendar month; and
(b) An itemized statement of the number of gallons received by the dealer in this
state from any source du ring the next preceding calendar month, as shown by
shippers' invoices, other than the gasoline and special fuel falling within the
provisions of paragraph (a) of this subsection, together with a statement
showing the date of receipt, the name of the person from whom purchased, the
date of receipt of each shipment, the point of origin and the point of
destination, the quantity of each purchase or shipment, the name of the carrier,
the initials and number of each tank car, the date of receipt, and the number of
gallons contained in each car if shipped by rail or the name and owner of the
boat, ship, truck, transport, barge, or vessel if shipped by water.
(2) The reports required by subsection (1) of this section shall also contain an itemized
statement of the number of gallons received by the dealer during the preceding
calendar month of:
(a) Bulk sales of gasoline or bulk sales of special fuels sold to the United States
government for use exclusively in equipment or vehicles owned or leased by
the United States government;
(b) Gasoline and special fuels sold for delivery in this state in transport truck, tank
car, or cargo lots to licensed bonded dealers. The statement shall give a record
of all such transport truck, tank car, or cargo sales, giving the date o f
shipment, the number of gallons contained in each shipment, the name of
owner and license number of truck if shipped by transport truck, the initials
and number of the tank car if shipped by rail, the name and owner of the boat,
barge, or vessel, and the number of gallons contained therein if shipped by
water, and the name of the person to whom sold, point of shipment, and point
of delivery;
(c) Gasoline and special fuels lost through accountable losses;
(d) Gasoline and special fuel exported from this st ate to any other state in
transport truck, tank car or cargo lots;
(e) Gasoline or special fuel delivered upon or immediately adjacent to a river or
stream, if:
1. The gasoline or special fuel is or will be delivered into the fuel supply
tank of a commerci al ship or vessel which has a valid certificate of
documentation issued by the United States Coast Guard; and
2. All the fuel will be used exclusively in the operation of a commercial
ship or vessel.
(f) Special fuel delivered to a railroad company princip ally engaged in the
commercial transportation of property for others as a common carrier or in the
conveyance of persons for hire, if the railroad company is the holder of a
Kentucky motor fuels tax refund permit and certifies that the fuel is to be used
exclusively for the purpose of powering locomotives and unlicensed company
vehicles or equipment for nonhighway use. Railroad company as used herein
shall not include any company described in KRS 136.120(4)(a) in effect on
August 1, 1988; and
(g) Special fuels used in unlicensed vehicles or equipment by licensed special
fuels dealers for nonhighway purposes related to the distribution of gasoline or
special fuels to others.
(3) All gasoline and special fuel gallons received or distributed by a dealer from marine
terminal, refinery or pipeline terminal storage in this state shall be reported at sixty
(60) degrees Fahrenheit.