KRS 138.250 — Refiners' and importers' reports -- Deduction for evaporation, shrinkage and unaccountable losses -- Measurement of terminal storage tanks

(1) Any person who produces, refines, manufactures or compounds gasoline or special
fuel in this state shall, b y the twenty-fifth day of each month, file a report with the
Department of Revenue, on forms prescribed by it, covering the next preceding
calendar month, showing the number of gallons of gasoline and special fuels at
sixty (60) degrees Fahrenheit produced , refined, manufactured or compounded, the
number of gallons at sixty (60) degrees Fahrenheit withdrawn from storage and
received and the number of gallons withdrawn at sixty (60) degrees Fahrenheit from
refinery storage and shipped to points outside of th is state, and the number of
gallons at sixty (60) degrees Fahrenheit withdrawn from refinery storage and
shipped to points within this state upon which the tax has not been paid. This report
shall give in detail such information as the department may requi re, regarding each
separate shipment, the date of shipment, the number of gallons at sixty (60) degrees
Fahrenheit in each shipment, the name of owner and license number of truck if
shipped by transport truck, the initial and number of tank car if shipped by rail, the
name and owner of barge if shipped by water, the name and address of person to
whom shipped, the point of shipment, the point of destination and the name of
carrier to whom delivered for transportation to destination.
(2) Any person who import s and stores gasoline or special fuel in any marine or
pipeline terminal storage in this state, shall by the twenty-fifth day of the month, file
a report with the Department of Revenue, on forms prescribed by it, covering the
next preceding calendar month, showing the number of gallons of gasoline and
special fuels at sixty (60) degrees Fahrenheit unexported and stored, the number of
gallons at sixty (60) degrees Fahrenheit withdrawn from storage and received, the
number of gallons at sixty (60) degrees Fah renheit withdrawn from storage and
shipped to points outside of this state, and the number of gallons at sixty (60)
degrees Fahrenheit withdrawn from storage and shipped to points within this state,
upon which the tax has not been paid. This report shall g ive in detail such
information as the department may require, regarding each separate shipment, the
date of shipment, the number of gallons at sixty (60) degrees Fahrenheit in each
shipment, the name of owner and license number of truck if shipped by trans port
truck, the initial and number of tank car if shipped by rail, the name and owner of
barge if shipped by water, the name and address of person to whom shipped, the
point of shipment and point of destination, and the name of carrier to whom
delivered for transportation to destination.
(3) There shall be allowed a monthly deduction for evaporation, shrinkage or
unaccountable losses while in storage, of that number of gallons equal to the actual
loss of gasoline or special fuel so sustained out of the tota l number of gallons of
gasoline or special fuel stored in any marine terminal, refinery or pipeline terminal,
except that such deduction may not in any event exceed three-fourths of one percent
of the total number of gallons of gasoline or special fuel sto red in any marine
terminal, refinery or pipeline terminal. The remaining gasoline and special fuel
placed in storage must be fully accounted for as in physical inventory, accountable
loss, withdrawn for export or withdrawn from storage and received for tax able
purposes.
(4) The number of gallons of gasoline or special fuel added to marine, pipeline or
refinery storage shall be determined by the department by actual measurement of
terminal storage tanks in the manner it deems necessary.