KRS 138.344 — Refund of tax paid on gasoline or special fuels used in farm tractors or stationary engines -- Credit in lieu of refund

(1) Except as otherwise provided in KRS 138.220 to 138.448, any person who shall
purchase gasoline or special fuel, on wh ich the tax as imposed by KRS 138.220 has
been paid, for the purpose of operating or propelling stationary engines or tractors
for agricultural purposes, or who shall purchase special fuels, on which the tax as
imposed by KRS 138.220 has been paid, for con sumption in unlicensed vehicles or
equipment for nonhighway purposes shall be reimbursed for the tax so paid on the
gasoline or special fuel. No refund shall be authorized unless applications and all
necessary information are filed with the department on a calendar quarter or
calendar year basis on forms and in the manner prescribed by it for refund of the tax
paid on the fuel. In lieu of the tax refund procedure, the tax on special fuels and the
tax on gasoline used for the purpose of operating or propelli ng stationary engines or
tractors for agricultural purposes may be credited by the dealer to the purchaser as
provided in KRS 138.358. The dealer and the purchases shall be subject to the same
rules, conditions, and responsibilities as provided in KRS 138. 344 to 138.355. The
tax shall be refunded with interest at the tax interest rate as defined in KRS
131.010(6).
(2) The information to be required from the permit holder, by the department, in order
that the refund may be allowed, shall be as follows:
(a) Name and address of permit holder .... permit number .....
(b) Total number of gallons purchased .... and total purchase price ..... (Invoices to
be attached to refund application.)
(c) Total number of gallons used on highways .....
(d) Total number of gallons on which refund is claimed ..... (Line b minus line c.)
(e) Other information as the department may require to reasonably protect the
revenues of the Commonwealth.