KRS 138.260 — Transportation companies' reports

Every transportation company and every other person transporting gasoline or special fuel
from without this state to points within this state, or between points within this state, shall
report to the Department of Revenue on forms prescribed by the departm ent. The reports
shall give the name and address of each person to whom deliveries of gasoline or special
fuel have been made, the name and address of the original consignee if deliveries are
made to any other than the original consignee, the name and addr ess of the consignor, the
point of origin, the point of delivery, the date of delivery, the number and initials of each
tank car if shipped by rail, the quantity of each shipment and delivery in gallons, the
manner of shipment and delivery, and such other information as the department may
require relative to the transportation and delivery of such fuel. The reports shall include
intracity switching movements in tank cars or otherwise. The reports shall be made under
oath and shall be filed by the twenty -fifth day of each month, covering all such deliveries
made within this state during the preceding calendar month.