Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 138.349 — Refund invoices, execution of

No person shall execute a gasoline or special fuel refund invoice, as described in KRS
138.351, who is not a dealer, as defined in KRS 138.210 or a sub -jobber duly authorized
by a licensed dealer, to execute refund invoices as his agent. In no instance sha ll refund
invoices be executed for purchases from retail filling stations.

Last amended: Effective: March 25, 2015 History: Amended 2015 Ky. Acts ch. 67, sec. 18, effective March 25, 2015. -- Amended 1988 Ky. Acts ch. 285, sec. 22, effective August 1, 1988. -- Created 1946 Ky. Acts ch. 10, sec. 7.

Source: official text